国际会计思考题及答案资料

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国际会计课后题答案第七章,第八章整理版

一、讨论题7.1比照本章引述的金融工具的3个定义，说明各自的特点。

经济学家和金融界所举的定义都把金融工具界定为金融领域运用的单证：史密斯的定义把金融工具表述为“对其他经济单位的债权凭证和所有权凭证”，而《银行与金融百科全书》的定义中列举了金融领域运用的各种单证。

FASB和IASC所下的定义基础是一致的，都把金融工具界定为现金、合同权利或义务及权益工具。

IASC 的定义较清晰，在指明金融工具是“形成个企业的金融资产并形成另一企业的金融负债或权益工具的合同”后，又分别就金融资产、金融负债和权益工具下了定义。

7.2比照本章引述的衍生金融工具的4个定义，说叫各自的特点。

OECD的定义指叫衍生金融工具是“一份双边合约或支付交换协议”，ISDA定义中的表述是“有关互换现金流量和旨存为交易名转移风险的双边合同”。

后名的表述更清晰。

两个定义都着币指明衍生金融工具价值的“衍生性”，并指明可作为衍生价值的基础的标的。

两者都列举了各种不同的标的。

FASB和IASC所下的定义基本上是致的，更便于作为衍生金融工具交易的会计处理所依据的概念。

讨论时可参照教本中归纳的6项最基本的特征展开〔本章教学要点〔二〕第3点中的(2)也有简括的表述〕。

7.3区分金融资产和负债与非金融资产和负债项日是否等同于区分货币性资产和负债与非货币性资产和负债项日？请予以说明。

不等同。

形成收取或支付现金或另金融资产的合同权利或义务，是金融资产和负债的最摹本的特征，以此〔合同权利或义务〕区别于非金融资产和负债〔参阅教术7 2 1〕，而货币性资产和负债与非货币性资产和负债的区分则是根据这些项目对通货膨胀影响或汇率变动的不同反应而作出的。

二者是完全不相下的两种分类法。

更为币要的是，不要把“货币性金融资产和负债”与“货币性资产和负债”这两个概念相混淆。

前名是指“将按固定或可确定的金额收取或支付的金融资产和金融负债”，只是金融资产和金融负债的特定类别。

7.4衍生金融工具品目繁多，但其基本形式不外乎：(1)远期合同；(2)期货合同：〔3)期权合同：(4)互换〔掉期〕合同。

国际会计答案

国际会计答案第一章国际会计的形成和发展1。

讨论主题1.1为什么说市场，特别是货币市场和资本市场的国际化是会计国际化的主要驱动力？国际贸易和国际经济技术合作促进了会计成为国际商业语言。

特别是国际货币市场和资本市场的兴起，对进入市场的贷款人或融资人提出了提供具有国际可比性和可靠性的财务信息的要求(即国际财务报告趋同的要求)，成为会计国际化的主要驱动力。

1.2跨国公司100%促进会计国际化吗？解释你的观点不跨国公司推进会计国际化有两个方面:一方面，它们希望根据跨国经营和国际融资的需要，通过会计国际化来缩小和协调国家差异；另一方面，他们也非常重视利用各国现有的会计差异来寻求财务利益后者还促进了各国会计模式和重要会计方法的国际比较研究。

(注:“会计国际化”一般与“会计国际协调”的概念一致，与国际会计研究中的“国家会计”观点相反)1.3会计随着业务活动的扩大而扩展。

你同意这个说法吗？从历史发展过程谈一谈你的看法同意我们可以主要讨论历史事实，如会计从前殖民帝国向其前殖民地的传播，工业革命后西方会计的发展及其在世界上的广泛传播，以及第二次世界大战后美国会计的影响，这在一定程度上主导了世界各地会计的发展。

1.4哪些具体会计方法具有国际性质？将外币交易和外币报表转换引入会计领域是会计国际化带来的一个独特问题。

——4——自XXXX时代以来，它已成为国际会计研究中的“三大难题”，涉及并局限于跨国企业合并、国际合并财务报表和外币折算，以及如何应对和调整国际合并财务报表中各国价格变动的影响。

世纪之交，金融工具(尤其是衍生工具)创新引发的会计处理问题给传统会计观念和实务带来了巨大冲击，成为各国会计准则机构在共同研究中尚未妥善解决的难题。

此外，国际税务会计也是一个值得关注的话题1.5您如何看待会计国际化与国有化之间的矛盾及其消长？会计国际化与国有化之间的矛盾，实际上反映了经济全球化与各国国家利益及其兴衰过程之间的矛盾。

可以说，会计根植于各国的政治、经济、意识形态、文化等社会因素，会计的民族特征不能完全抹杀。

国际会计答案汇总

Answers of Discussion Questions for International AccountingChapter 18. Given the increased globalization of the last few decades, can small domestic business survive? What advantage and disadvantages do they have compared to MNEs?在近十几年全球化加剧的情况下，国内的小企业能生存下去么？与跨国企业相比，它们有什么优势和劣势？全球化就是在全球的范围内利用各种要素增值。

从这些角度看国内的企业已经做了很多全球化工作。

全球化不一定是大企业的任务，中小企业同样可以全球化。

在全球化的战略上，需要确定三个目标：提高效率，管理风险和适应、学习与创新，才能建立全球竞争优势，利用国家差异获得成本优势，利用全球经营获得规模经济，利用多产品和多市场经营获得范围经济。

优势：除部分未改制的国有中小企业来说，一般来讲，中小企业经营机制灵活，活力较强，二是以市场为导向，贴近市场，贴近用户，市场化程度高。

企业经营灵活，调整快，进入市场快。

三是形成了自身的产业比较优势。

四是很多企业都进行了技术改进，更新了制造设备，改进了技术工艺，企业竞争力得到增强。

劣势：低水平重复建设，存在大量“小而全”。

二是多数中小企业生产设备相对陈旧，技术和工艺比较落后。

三是多数中小企业开发设计能力低，缺少自主创新能力，主要靠模仿，跟随在大企业后面亦步亦趋，难以提供自己的特色产品与服务，难以获得主动发展。

四是中小企业产品多属于劳动密集型，技术含量低，附加值不高，在激烈的市场中难以实现资金的较快积累。

五是财力不足，企业发展和提高缺乏资金支持。

六是人才缺乏，尤其缺乏高素质的管理人才和创新人才。

建议：1.发挥现有优势，克服营销竞争力的诸多问题，采取对策，抓住机遇，赢得挑战。

国际会计师考试题目及答案

国际会计师考试题目及答案一、单项选择题（每题1分，共10分）1. 国际会计准则（IAS）规定，企业在编制财务报表时，应采用哪种计量基础？A. 历史成本B. 公允价值C. 净现值D. 现值答案：A2. 以下哪项不是国际财务报告准则（IFRS）的主要目标？A. 提供决策有用的信息B. 促进国际资本市场的效率C. 确保所有企业使用相同的会计政策D. 促进全球财务报告的一致性答案：C3. 根据国际会计准则第16号（IAS 16），固定资产的折旧方法应如何确定？A. 直线法B. 双倍余额递减法C. 任何合理的方法D. 只有当资产价值下降时答案：C4. 国际会计准则第36号（IAS 36）规定，当资产的可回收金额低于其账面价值时，应如何处理？A. 继续持有资产B. 立即出售资产C. 计提减值准备D. 增加资产账面价值答案：C5. 国际会计准则第18号（IAS 18）规定，收入的确认应基于什么原则？A. 成本加成原则B. 风险和报酬转移原则C. 现金收付实现制D. 权责发生制答案：D6. 根据国际会计准则第1号（IAS 1），财务报表的呈现应遵循什么原则？A. 重要性原则B. 一致性原则C. 可比性原则D. 所有上述原则答案：D7. 国际会计准则第38号（IAS 38）涉及的是什么类型的资产？A. 固定资产B. 无形资产C. 存货D. 投资性房地产答案：B8. 国际会计准则第21号（IAS 21）主要涉及哪种货币的会计处理？A. 企业本位货币B. 外币C. 任何货币D. 法定货币答案：B9. 国际会计准则第32号（IAS 32）规定，金融工具的分类应基于什么？A. 金融工具的类型B. 金融工具的用途C. 企业持有金融工具的意图D. 金融工具的公允价值答案：C10. 国际会计准则第39号（IAS 39）主要涉及的是什么？A. 金融资产和金融负债的分类B. 金融资产和金融负债的计量C. 金融资产和金融负债的披露D. 所有上述内容答案：D二、多项选择题（每题2分，共10分）11. 根据国际会计准则第8号（IAS 8），以下哪些项目应在财务报表中披露？A. 会计政策B. 会计估计的变更C. 会计政策变更的影响D. 所有上述项目答案：D12. 国际会计准则第12号（IAS 12）涉及的税种包括以下哪些？A. 所得税B. 增值税C. 消费税D. 营业税答案：A13. 根据国际会计准则第23号（IAS 23），在进行资本化时，以下哪些成本可以计入资产成本？A. 借款费用B. 管理费用C. 销售费用D. 直接材料和直接人工成本答案：A, D14. 国际会计准则第27号（IAS 27）要求对联营企业的投资采用哪种会计政策？A. 成本法B. 权益法C. 公允价值法D. 历史成本法答案：B15. 国际会计准则第37号（IAS 37）规定，以下哪些情况需要计提预计负债？A. 法律诉讼B. 环境清理义务C. 产品质量保证D. 所有上述情况答案：D三、简答题（每题5分，共20分）16. 简述国际会计准则第41号（IAS 41）。

国际会计课后习题答案

国际会计课后习题答案国际会计课后习题答案在学习国际会计的过程中，课后习题是巩固知识和理解的重要环节。

通过解答习题，我们可以更好地掌握会计原理和方法，提高自己的会计思维和分析能力。

本文将为大家提供一些国际会计课后习题的答案，并对其中的一些重要概念进行解析和讨论。

1. 在国际会计准则体系中，资产的定义是什么？请举例说明。

答案：根据国际会计准则体系，资产是指企业拥有的具有经济利益并且能够被可靠计量的资源。

这些资源可以是物质的，如土地、建筑物、设备等；也可以是非物质的，如专利权、商标权等。

例如，一家公司拥有一座办公楼和一批生产设备，这些都可以被视为该公司的资产。

2. 什么是会计准则的重要特征？为什么会计准则的一致性很重要？答案：会计准则的重要特征包括可理解性、相关性、可靠性和比较性。

其中，一致性是指在同一会计期间内，企业在处理同类交易和事件时应采用相同的会计政策和方法。

一致性的重要性在于它可以确保企业的财务报表具有可比性，使用户能够更好地进行横向和纵向的比较分析，从而做出正确的决策。

3. 什么是财务报表的基本要素？请简要介绍每个要素的含义。

答案：财务报表的基本要素包括资产、负债、所有者权益、收入和费用。

资产是指企业拥有的具有经济利益的资源；负债是指企业对外部经济利益的现时义务；所有者权益是指企业所有者对企业净资产的权益；收入是指企业在经营活动中获得的经济利益的流入；费用是指企业在经营活动中为获取收入所支出的经济利益的流出。

4. 请解释会计准则中的“谨慎原则”和“实质重于形式”原则。

答案：谨慎原则是指在不确定性和风险存在的情况下，会计人员应该对企业的财务状况和经营成果进行保守估计，避免对企业的财务报表进行过度乐观的呈现。

实质重于形式原则是指在处理会计事务时，应该以事物的实质为依据，而不是仅仅根据其法律形式来决定其会计处理方式。

这两个原则都是为了保证财务报表的真实性和可靠性。

5. 请解释会计准则中的“货币计量原则”和“历史成本原则”。

国际会计课后题答案整理版

第1章国际会计的形成与发展一、讨论题1.1 为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力？国际贸易和国际经济技术合作，促使会计成为一种国际商业语言。

特别是国际货币市场和资本市场的兴起向进入市场的贷款人或筹资者提出了应提供在国际间可比且可靠的财务信息的要求（即国际财务报告趋同化的要求），更成为会计国际化的主要推动力。

1.2 跨国公司是否在百分之百地推动会计国际化？说明你的观点。

不是。

跨国公司对推动会计国际化有其两面性：一方面，基于其跨国经营和国际筹资的需要，他们希望通过会计国际化来缩小和协调国别差异；另一方面，他们又十分重视利用各国现存的会计差异来谋取财务利益。

后者也推动了各国会计模式和重要会计方法的国际比较研究。

（注意：“会计国际化”大体上与“会计的国际协调化”概念一致，而与国际会计研究中的“国别会计”观点对立）1.3 会计随商业活动的扩展而传播，你同意这种说法吗？从历史发展的进程谈谈你的看法。

同意。

可主要就前殖民帝国的会计向其原殖民地传播、工业革命后西方会计的发展及在世界范围内的广泛传播以及第二次世界大战以后美国会计的影响在一定程度上主宰着世界各地的会计发展等历史事实，加以讨论。

1.4 哪些特定会计方法具有国际性质？把外币交易和外币报表的折算引入会计领域，是会计国际化带来的独特问题。

它与由此引发的跨国企业合并和国际合并财务报表与外币折算相互关联和制约的问题，以及各国的物价变动影响在国际合并财务报表中如何处理和调整的问题，从20世纪70年代以来，就成为国际会计研究中既需协调一致但又矛盾重重的“三大难题”。

在世纪之交，金融工具（特别是衍生工具）的创新引发的会计处理问题，给传统的会计概念和实务带来了巨大的冲击，成为各国会计准则机构联合攻关、仍未妥善解决的难题。

此外，国际税务会计也是值得关注的课题。

1.5 你对会计国际化和国家化之间的矛盾及其消长有何看法？会计国际化和国家化的矛盾实际上反映了经济全球化与各国的国家利益之间的矛盾及其消长过程。

国际会计考试题及答案英文

国际会计考试题及答案英文International Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Accounting" and explain its significance in the accounting process.Answer 1: Double Entry Accounting is a system of recording financial transactions in which every entry to the debit side of an account must be balanced with an entry of equal value to the credit side of another account. It is significant because it ensures that all financial transactions are accurately recorded and that the accounting equation (Assets = Liabilities + Owner's Equity) remains balanced.Question 2: What is the purpose of the statement of cash flows in a set of financial statements?Answer 2: The statement of cash flows provides information about a company's cash receipts and cash payments during a particular period. It helps investors and creditors to understand the liquidity and solvency of the company, as well as its ability to generate cash and support its operations.Question 3: Explain the difference between "Historical Cost" and "Fair Value" in accounting.Answer 3: Historical Cost is the original purchase price of an asset or the original cost of a liability, while FairValue is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable,willing parties in an arm's length transaction. Historical Cost is used in the preparation of financial statements under the accrual basis of accounting, whereas Fair Value is often used for valuation purposes, particularly in the context of financial instruments.Question 4: What are the main components of the International Financial Reporting Standards (IFRS)?Answer 4: The main components of IFRS include the IFRS Standards, the International Accounting Standards (IAS), the Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC), and theStandards Advisory Council (SAC). These components provide a comprehensive set of rules and guidelines for the preparation and presentation of financial statements.Question 5: Describe the process of preparing a balance sheet.Answer 5: Preparing a balance sheet involves listing all of a company's assets, liabilities, and equity at a specific point in time. Assets are listed on the left side of the balance sheet and are categorized as current (short-term) or non-current (long-term). Liabilities are listed on the right side and are also categorized as current or non-current. Theequity section shows the owner's investment and retained earnings. The balance sheet must always balance, reflectingthe equation: Assets = Liabilities + Equity.Question 6: What is the role of an auditor in the financial reporting process?Answer 6: An auditor's role is to provide an independent assessment of a company's financial statements to ensure they are free from material misstatement and are presented fairly, in all material respects, in accordance with the applicable financial reporting framework, such as IFRS or Generally Accepted Accounting Principles (GAAP). The auditor's report provides assurance to stakeholders that the financial statements are reliable.Question 7: Explain the concept of "Conservatism" infinancial accounting.Answer 7: Conservatism is a principle in financial accounting that suggests that accountants should exercise caution when making estimates and judgments. It involves recognizing potential losses immediately but delaying the recognition of gains until they are realized. This principle helps to avoid overstatement of assets and income, thus providing a more prudent and cautious view of a company's financial position.Question 8: What is the difference between "Revenue Recognition" and "Matching Principle"?Answer 8: Revenue Recognition is the process of recognizing revenue in the accounting records when it is earned or realizable and has been measured reliably. The Matching Principle, on the other hand, is the accounting concept that requires expenses to be recognized in the same period as therevenues they helped to generate. This ensures that the financial statements reflect the actual performance of the company for a given period.Question 9: Describe the purpose of the "Going Concern" assumption in financial accounting.Answer 9: The Going Concern assumption is the basis for preparing financial statements under the accrual basis of accounting. It assumes that the business will continue to operate for the foreseeable future and that it is not in the process of liquidation or bankruptcy. This assumption allows accountants to spread the costs of assets over their useful lives and to recognize revenues and expenses when they are earned or incurred, rather than when cash is received or paid.Question 10: What is the "Materiality" concept in the context of financial statements?Answer 10: Materiality is a concept in financial accounting that refers to the significance of an item or event inrelation to the financial statements. Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basisof the financial statements. The assessment of materiality depends on the size and nature of the item, the nature of the financial statements, and the needs of the users.End of Exam。

国际会计课后题答案版

国际会计课后题答案版 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】第1章国际会计的形成与发展一、讨论题为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力国际贸易和国际经济技术合作，促使会计成为一种国际商业语言。

跨国公司是否在百分之百地推动会计国际化说明你的观点。

不是。

后者也推动了各国会计模式和重要会计方法的国际比较研究。

（注意：“会计国际化”大体上与“会计的国际协调化”概念一致，而与国际会计研究中的“国别会计”观点对立）会计随商业活动的扩展而传播，你同意这种说法吗从历史发展的进程谈谈你的看法。

同意。

哪些特定会计方法具有国际性质把外币交易和外币报表的折算引入会计领域，是会计国际化带来的独特问题。

此外，国际税务会计也是值得关注的课题。

(完整word版)国际会计讨论题及答案

1. Define the “International Accounting” and explain its content.(1)Definition of International Accounting：Accounting is a branch of applied economics that provides information about business and financial transactions. International accounting is distinct because the information concerns a multinational enterprise(MNE) with foreign operations and transactions, or the users of the information are in a different domicile than the reporting entity.(2)Content of international accounting:①Comparison of accounting standards②Accounting harmonization or convergence③International financial accounting④International managerial accounting⑤International auditing2. Explain the effect factors of accounting development. Which factors are the most important for Chinese accounting development? Which factors are the least important for Chinese accounting development?Effect factors:(1)Source of finance: In countries where bank dominates source of finance, accounting focuses on creditor protection through conservative accounting measurements.(2)Legal system: The legal system determines how individuals and institutions interact.(3)Taxation: In many countries, tax legislation effectively determines accounting standards(4)Political and economic ties: Accounting ideas and technologies are transferred through conquest, commerce, and similar forces.(5)Inflation: Inflation distorts historical cost accounting and affects the tendency ofa country to incorporate price changes into the accounts.(6)Level of economic development: The factor affects the types of business transactions conducted in an economy.(7)Education level: In countries with developed education, concerns for accounting information is high.(8)Culture: Culture means the values and attitudes shared by a society.Most and least important:(1)China is trying to develop accounting standards that are understandable to the outside world. The model is International Financial Reporting Standards in order to attract outside investors that are vital to the makeover of China’s economy.(2) Thus the anticipatory effect of sources of finance is probably the most significant factor influencing the development of accounting today.(3) Political and economic ties are probably the least important factor in the case of China. China’s economy has been insular until recently. Even now, imports and exports as a percentage of gross domestic product are low (see Table 4.1). Thus, there is no significant influence from one particular trading partner, nor is there any colonial legacy.3. Distinguish fair presentation and compliance accounting.(1)Fair presentation:①It emphasizes substance over form and is oriented toward the decision needs of external investors.②It is capital markets oriented.③It is associated with common law countries(2)Legal compliance accounting:①It is designed to satisfy government-imposed requirements such as calculating taxable income or complying with the national government’s macroeconomic plan.②legal compliance accounting is associated with code law countries.(3) A third model is the inflation-adjusted model. It is essentially an add-on to one of the other two models in some countries with high inflation.4. The U.K and the U.S have a common accounting heritage and are linked by history and language. Anglo-American accounting is a term sometimes used to denote their accounting styles, which are similar in orientation, purpose, and approach. Yet accounting differences still exist between these two countries.Required:goodwill.①In the U.K., assets may be valued at historical cost, current cost, or a mixture of the two. When fixed assets are revalued, depreciation and amortization must be calculated using the revalued amounts. Only historical cost is allowed in the U.S.②In the U.K., goodwill can be impairments tested, as in the U.S., but may also be amortized over 20 years or less.(2)Other differences between U.K. and U.S. GAAP relate to LIFO and the calculation of long-term deferred taxes.①LIFO is rarely used in the U.K., but is relatively more common in the U.S.②In the U.K., long-term deferred taxes may be valued at discounted present value.(3)Finally, the chapter mentions that opportunities for income smoothing are probably greater in the U.K. than in the U.S.5. To depict the most novel feature of the Dutch accounting scene.①The most novel feature of the Dutch accounting scene is the Enterprise Chamber of the Court of Justice of Amsterdam.②The Dutch Enterprise Chamber of the Court of Justice of Amsterdam helps ensure that filed or published Dutch financial statements conform to all applicable laws.③The Enterprise Chamber carries out its mission by determining whether the allegations of deficient financial reporting are true and how material such deficiencies are.④The Chamber is composed of three judges and two Dutch RAs. There is no jury. Appeals o f any of the Chambers’ rulings are difficult, may only be lodged with the Dutch Supreme Court, and are restricted to points of law.⑤Three examples of Dutch flexibility in financial reporting are (a) financial statements can be in one of several languages, (b) companies may use historical cost or current costs, and (c) Council on Annual Reporting guidelines are recommendations only.⑥It has relatively permissive statutory accounting and financial reporting requirements but very high professional practice standards. It is a code law country, yet accounting is oriented toward fair presentation. The fairness orientation developed without a strong stock market influence. Financial reporting and tax accounting are two separate activities.6. In 1967, Gerhard Mueller proposed the developmental patterns. There are macroeconomic pattern, microeconomic pattern, Independent discipline approach and the uniform accounting approach respectively.The four patterns of accounting development still are valid today? Why or why not?The four patterns of accounting development are still valid today.Reasons:①The description of accounting for the respective exemplar countries is still broadly true.②The Netherlands is really the only country that can be described by the microeconomic pattern.③There are also only a few countries like Sweden that follow the macroeconomic pattern.④The independent discipline approach is not as ad hoc as it was in 1967. Most of these countries now have conceptual frameworks to guide accounting policy formulation.⑤The uniform accounting approach may break down as more and more countries privatize their economies.7. Accounting and auditing standard setting in Taiwan is patterned after that in theU.S.A. What are the similarities and differences in standard setting in the two? Similarities:(1) Accounting and auditing standard setting is a private sector activity in both Taiwan and the USA.(2)The ARDF in Taiwan and the FAF in the USA have the same oversight responsibilities for standard setting.(3)The FASC in Taiwan determines accounting standards like the FASB in theUSA.(4)A due process procedure is followed by both bodies and exposure drafts and outside opinions are solicited before a final pronouncement is issued.(5)The ASC in Taiwan uses the same process as the FASC in the USA. Differences:(1)The ARDF in Taiwan is supervised by the Ministry of Finance, but there is no comparable oversight of the FAF by a U.S government agency.(2)The ARDF in Taiwan has oversight responsibility for both accounting and auditing standard setting. However, in the USA, the FAF is responsible for accounting standards while PCAOB is responsible for auditing standards.8. What should be included in the disclosure of forward-looking information?①Forecasts of revenues, income(loss),earnings(loss) per share(EPS),capital expenditures and other financial items.②Prospective information about future economic performance or position .③Statements of management’s plans and objectives for future operations.9. Why do managers have incentives to disclose information voluntarily and how to avoid managers’ negative effect?(1)Reasons:①V oluntary disclosure are forthcoming when corporations are competing for finance from investors, especially in a cross-border context.②V oluntary disclosure have many other benefits for the corporation. For example, Lower transaction costs in the trading of the firm’s securities; Greater interest in the company by financial analysts and investors; Increased share liquidity; Lower cost of capital.③Delay the disclosure of adverse news, “manage” their financial reports to convey a more positive image of the firm, and overstate their firms’ financial performance and prospects.(2)Solution:①regulation such as accounting and disclosure regulation②third-party certificate such as auditing.10. What evidence is there that International Accounting Standard are becomingwidely accepted around the world?①Growing numbers of companies are adopting IFRS voluntarily and refer to theiruse of IFRS in their annual reports.②Dozens of countries base their national accounting standards on IFRS.③Many international organizations, such as IOSCO, endorse the use of IFRS.④IFRS are used as an international benchmark in many major industrialized countries.⑤IFRS are accepted by many stock exchanges and securities regulators.⑥IFRS are recognized by the European Commission (EC) and other supranational bodies.⑦Norwalk Agreement committed FASB and IASB to convergence.11. Discuss the special features for accounting standards setting, regulation and enforcement, financial reporting, and measurement in China.①Accounting standard setting is a government activity in China. The purpose of accounting was to serve the needs of the state for economic planning and control. A uniform set of standardized accounts was developed. The recent economic reformsenable accounting standards to reflect this new reality.②The China Accounting Standards Committee is the authoritative body within the Ministry of Finance responsible for developing accounting standards. The China Securities Regulatory Committee is the government agency that regulates China’s two stock exchanges. The CSRC is also responsible for enforcing financial reporting for listed companies.③Financial reporting is frequent and detailed. The main feature is a fund-management orientation where funds meant the property, goods, and materials used in the production process. Financial reporting emphasize the balance sheet.④China is likely moving toward fair presentation oriented accounting by adopting IFRS as Chinese GAAP. Despite adopting fair presentation principles, one can question whether the Chinese achieve it in application. There is an acute shortage of trained accountants in China and the profession remains undeveloped.12. Compare and contrast features of the major foreign currency translation methods which are current exchange rate method, and temporal method. Which method do you think is best? Why ?Current Rate Method(1)Advantages:①Retains the initial relationships in the foreign currency statements.②Simple to apply.(2)Limitations:②Violates the basic purpose of consolidation, which is to present the results of a parent and its subsidiaries as if they were a single entity.②Inconsistent with historical cost.③Presumes that all local assets and liabilities are subject to exchange risk. While stockholders’ equity adjustments shield an MNE’s bottom line from translation gains and losses, such adjustments could distort certain financial ratios and be confusing. Temporal Method(1)Advantages:①Theoretically valid: compatible with any accounting measurement method.②Has the effect of translating foreign subsidiaries operations as if they were originally transacted in the home currency, which is desirable for foreign operations that are extensions of the parent’s activities.(2)Limitation:A company increases its earnings volatility by recognizing translation gains and losses currently.Which is best:①There is probably no one translation method that is appropriate for all circumstances in which translations occur and for all purposes that translation serves.②It is probably more fruitful to identify circumstances in which they think one translation method is more appropriate than another.13. What are features of FASB 52?(1) FASB 52 introduces a concept of functional currency.(2) Translation when the parent currency is functional.①Foreign currency financial statements remeasured to reporting currency using the temporal method.②Translation gains and losses resulting from the translation process are included in current income.(3)Translation when the local currency is functional.①Foreign currency financial statements translated to reporting currency using the current rate method.②Translation gains and losses disclosed as a separate component of consolidated equity.14. For three approaches that are international accounting standard, mutual recognition, and reconciliation, what do you expect is the preferred approach from the perspective of investors, company management, and regulatory authorities?(1)One of the main problems with mutual recognition: To make financial statements within the home market non-comparable(2)Reconciliation:①The United States SEC considers reconciliation to be a cost-effective means②significant differences between domestic and foreign accounting principles can increase the burdens③reconciliations do not provide a full picture of the enterprise(3) The use of International Financial Reporting Standards would provide many benefits for cross-border listings.①Investors might prefer international standards.②Company management might prefer mutual recognition.③Regulatory authorities might prefer reconciliation.15. From a user’s perspective, what is the inherent problem in attempting to analyze historical cost-based financial statements of a company domiciled in an inflationary, devaluation-prone country? （不考）①Historical-based financial statements may be misleading during periods of significant inflation.②Many resources may have been acquired in periods when the purchasing power of the monetary unit was much higher. These expenses then typically are deducted from revenues that reflect current purchasing power. The resulting income number is unintelligible.③Another problem for statement readers is that the value of assets recorded at their historical acquisition cost is typically understated as a result of inflation. Understated asset values produce understated expenses and overstated earnings.④Financial trends are also difficult to interpret, as trend statistics generally include monetary units of different purchasing power.⑤A positive trend in sales may be due to price changes, not real increases in sales.16. Describe the four steps of Business Analysis Framework.①Business strategy analysis: A qualitative understanding of a company, its competitor, and its economic environment that ensures that quantitative analysis is based on reality.②Accounting analysis: To assess the extent to which a firm’s accounti ng amountsreflect economic reality.③Financial analysis: To evaluate a firm’s current and past performance, and to judge whether its performance can be sustained.④Prospective analysis: It involves into forecasting a firm’s prospects based on an assessmen t of a firm’s business strategy, accounting policy, and its financial analysis, and arriving at an estimate of the firm’s value.。

会计国际化面试题库及答案

会计国际化面试题库及答案一、单选题1. 国际会计准则委员会（IASC）成立于哪一年？A. 1973年B. 1989年C. 1995年D. 2001年答案：A2. 国际财务报告准则（IFRS）是由哪个组织制定的？A. 国际会计准则委员会（IASC）B. 国际财务报告准则基金会（IFRS Foundation）C. 美国证券交易委员会（SEC）D. 国际货币基金组织（IMF）答案：B3. 以下哪个不是国际会计准则（IAS）的特点？A. 原则导向B. 规则导向C. 强调透明度D. 促进全球经济一体化答案：B二、多选题1. 会计国际化的主要动因包括哪些？A. 全球化经济的发展B. 跨国公司的兴起C. 信息技术的普及D. 国际资本市场的整合答案：A, B, C, D2. 国际会计准则与美国通用会计准则（US GAAP）的主要区别包括：A. 原则导向与规则导向B. 会计政策的选择性C. 财务报告的透明度D. 会计准则的制定机构答案：A, B, C, D三、判断题1. 国际会计准则基金会（IFRS Foundation）是一个独立的、非营利的组织，其目的是促进国际财务报告准则的制定和应用。

答案：正确2. 国际会计准则（IAS）和国际财务报告准则（IFRS）是完全相同的，没有区别。

答案：错误3. 会计国际化有助于降低跨国公司在不同国家和地区的会计成本。

答案：正确四、简答题1. 简述会计国际化对企业的影响。

答案：会计国际化使得企业在不同国家和地区的会计处理趋于一致，有助于降低跨国经营的复杂性和成本，提高财务报告的透明度和可比性，增强企业的国际竞争力。

2. 阐述国际财务报告准则（IFRS）的主要优势。

答案：国际财务报告准则的主要优势包括提高了财务报告的全球可比性，降低了跨国公司的会计成本，促进了国际资本市场的整合，增强了投资者和其他利益相关者对企业财务状况的理解。

五、案例分析题案例：某跨国公司计划在全球范围内统一其会计政策和财务报告标准。

国际会计试题及答案

国际会计试题及答案一、选择题1.下列哪个是会计受托人的职责？A. 编制财务报表B. 确定业务交易的分类C. 准备纳税申报表D. 监督内部控制体系答案：D2.会计主体是指：A. 所有参与会计信息传递的个人或实体B. 只指那些有权利和义务报告财务信息的个人或实体C. 只指持有会计资格证书的人员D. 所有与会计信息传递相关的工作人员答案：B3.以下哪种情况涉及会计作伪证罪？A. 出具虚假财务报表B. 延迟报告财务信息C. 未按时提交纳税申报表D. 泄露会计信息答案：A4.在资产负债表中，下列哪个项目是按照流动性从高到低进行排列的？A. 现金与现金等价物B. 长期股权投资C. 长期借款D. 应付账款答案：A5.以下哪个方法用于确定资产的账面价值？A. 成本法B. 公允价值法C. 因果关系法D. 净现值法答案：A二、简答题1.解释什么是会计准则？答：会计准则是指规范会计信息编制和报告的准则和原则，用于确保财务信息的准确性、可比性和透明度。

会计准则的目的是提供一个统一的标准，使不同企业的财务报表可以进行比较和分析。

2.什么是财务报表？答：财务报表是记录企业财务状况、经营成果和现金流量等信息的文件。

主要包括资产负债表、利润表、现金流量表和所有者权益变动表。

财务报表提供了有关企业财务状况和业绩的重要信息，对于投资者、债权人和其他利益相关者来说都具有重要参考价值。

3.解释什么是会计盈余？答：会计盈余是指企业在一定时期内实现的收入减去支出后的剩余额。

它可以反映企业的盈利能力和经营状况。

会计盈余可以通过利润表来计算，也可以通过现金流量表中的经营活动产生的现金流量净额来计算。

4.解释什么是会计政策？答：会计政策是指企业在编制和报告财务报表时，所采用的会计处理方法和计量原则。

会计政策可以针对不同的会计项目和业务交易制定不同的准则。

企业应当在财务报表中明确披露其所采用的会计政策，以提高财务信息的可信度和可比性。

5.什么是财务分析？答：财务分析是对企业财务信息进行详细研究和评估的过程。

国际会计课后答案重点

第一章导论2.会计可以被看做是包括三个部分：计量、披露和审计。

这种分类的优点和缺点是什么？你能提出其他有效的分类吗？Advantage: Some might argue that measurement, disclosure, and external auditing are three distinct (although related) processes, involving different members of the company. For example, corporate attorneys often are involved in disclosure issues, but seldom intervene in measurement ssues. The Board of Directors works with the external auditors but not necessarily with the comptroller s office. Thus, discussion of accounting requirements and voluntary accounting choices in different jurisdictions is simplified by focusing on the three components of accounting. Disadvantage: measurement, disclosure and auditing are interdependent, and should not be viewed in isolation of one another. A company choosing to disclose as little as possible, for example, may use accounting measurement approaches that reduce the information content of financial statements, and select an external auditor who will be relatively lenient in enforcing accounting requirements. One alternative classification might include accounting (measurement and disclosure), and auditing. A second classification might include financial reporting (annual and interim reporting, regulatory filings) and ad hoc disclosure (press releases, analyst meetings, etc). Any classification is arbitrary, and potentially useful depending on its purpose.优势：一些人可能认为测量，披露和外部审计是三个不同的（虽然相关）流程，涉及公司的不同成员。

国际会计答案

《国际会计》参考答案一、单项选择题（每小题只有一个符合题意的正确答案，多选、错选、不选均不得分，每小题1分，共30分）1—5 ABABB 5—10 ADABA 11—15 CACAA 16—20 ADBDB21—25 A C ACB 26—30 ACCAC二、多项选择题（每小题至少有两个符合题意的正确答案，多选、错选、少选均不得分，每小题1分，共20分）1、ABC2、ABCD3、 ABC4、AB5、ABCD6、ABCD7、ABCDE8、AB9、ABCD 10、ABCD 11、AB 12、ABCD 13、ABCD 14、AB 15、ABC 16、ABC 17、 ABC 18、ABC 19、AD 20、ABCD三、判断题（每小题1分，共20分，正确的“T”，错误的“F”）1—5 T FTFT 6—10 TTTFF 11—15 FFFTT 16—20 FTFTF四、简答题（每小题5分，共25分）1、跨国公司对会计国际化有什么样的影响？跨国公司对会计国际化有两面性，一方面，基于其跨国经营和国际融资的需要。

希望通过会计国际化来缩小和协调国别差异；而另一方面，有十分重视各国现存的会计差异来谋取财务利益。

但后者也推动了各国会计模式和重要会计方法的国际比较研究。

2、“会计准则”与“会计惯例”这两个概念是否等同？其联系和区别表现在哪些方面？（1）会计惯例一般地说是流行的会计准则，是适用于一定会计环境下的，会计处理方法所共同遵循的原则。

（2）会计准则是筛选出来的“标准”会计惯例，是由政府机构或民间团体制定公布的会计处理原则。

(3)会计惯例与会计准则存在渊源关系。

由于从会计惯例中筛选会计准则缺乏概念依据，可能产生相互矛盾现象，这就促使会计准则制定机构去构思财务会计概念框架，指导会计准则制定，从而使会计准则比会计惯例具有一定的超前性。

(4)已发布的会计准则可能没有成为流行的惯例，甚至废止。

同属于会计准则允许的方法有的成为占优势的会计惯例，有的则不那么流行。

国际会计题（答案）

国际会计题（答案）国际会计题(答案)《国际会计》第⼀章国际会计的形式与发展⼀、单项选择题1、国际会计成为⼀门新的会计学科，⼤致在（A）A 20世纪70年代B 20世纪60年代C20世纪90年代D20世纪50年代2、跨国公司兴起导致的独特的会计问题是（）A 国际物价变动影响的调整B 国际财务报表的合并C 外币报表的折算D 国际税务会计3、“四⼤”会计师事务所的业务扩展与委托⼈的联系使⽤的是（A）A 同⼀名称和同⼀语⾔B 不同名称和同⼀语⾔C 不同名称和不同语⾔D 同⼀名称和不同语⾔4、第⼀次国际会计师⼤会举⾏的时间、地点是（A ）A 1904年圣路易斯B 1952年伦敦C 1962年纽约D 1972年悉尼5、1977年于慕尼⿊举⾏的第⼗⼀次国际会计师⼤会上创建的国际会计师联合会（IFAC）的前⾝是（ A ）A 会计职业界国际协调委员会（ICCAP）B 国际会计准则委员会(IASC)C 国际审计事务委员会(IAPC)D 国际会计师⼤会技术委员会⼆、多项选择题1、国际会计的三⼤课题是（ABC ）A 国际物价变动影响的调整B 国际财务报表的合并C 外币报表的折算D 国际税务会计2、现有的国际性会计事务所（会计公司）中所谓的“四⼤”包括（A B C D ）A普华永道B毕马威国际C德勤D永安国际E安达信国际3、国内性质的会计师事务所为从事国际业务⽽进⾏的临时协作⼀般要通过哪些途径联系？（）A 国际性的职业届会议B 双⽅直接联系C 各国的执业会计师协会下设的国际联络委员会D 各国政府4、我国注册会计师考试的报考者的条件包括（AB ）4、1987年美国发布了FAS95，以现⾦流量表取代了原先要求编制的（）A 资产负债表B 损益表C 财务状况变动表D 增值表5、美国会计在发出存货的计价中（）应⽤⽐较普遍。

A 个别计价法B 先进先出法C 后进先出法D 加权平均法⼆、多项选择题1、公允价值计量模式与历史成本计量模式的差别在于（）A 前者要求在每⼀会计期间（⾄少是每⼀会计年度）总结时，对资产项⽬进⾏后续计量（重估价），以确认其减值或增值。

外贸会计实务复习思考题参考答案

复习思考题参考答案模块一复习思考题参考答案一、单项选择题1. A2. B二、多项选择题2. A B C D. 2. BCD三、判断题3. √2. √四、简答题4.答：我国的会计假设包括会计主体、持续经营、会计分期、货币计量四个基本假设。

(D会计主体：会计主体也称会计实体或会计个体，是指会计信息所反映的特定单位。

会计主体这一假设，明确了会计核算的空间范围。

(2)持续经营：持续经营是指在可以预见的将来，企业将会按当前的规模和状态继续经营下去，不会停止，也不会大规模削减业务。

(3)会计分期：会计分期是指将一个企业持续经营的生产经营活动划分成连续的、长短相同的期间，据以编报财务报告，从而及时地向各方面提供有关企业财务状况、经营成果和现金流量信息。

我国《企业会计准则》规定，企业的会计期间按年度划分，以公历年度为一个会计年度，即每年1月1日至12月31日为一个会计年度。

每一会计年度还具体划分为季度、月份。

(4)货币计量：货币计量是指会计主体在会计核算过程中采用货币作为计量单位，记录、反映会计主体的经营情况。

《企业会计准则》规定会计核算以人民币为记账本位币，企业的经营活动一律通过人民币进行核算反映。

业务收支以外币为主的企业，可以以某种外币为记账本位币，但编制报表时应折算为人民币反映。

5.答：可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性、及时性在会计确认、计量和报告过程中贯彻及时性，一是要求及时收集会计信息，即在经济交易或者事项发生后，及时收集整理各种原始单据或者凭证；二是要求及时处理会计信息, 即按照会计准则的规定，及时对经济交易或者事项进行确认或者计量，并编制出财务报告; 三是要求及时传递会计信息，即按照国家规定的有关时限，及时地将编制的财务报告传递给财务报告使用者，便于其及时使用和决策。

6.答：目前,我国会计法律制度体系主要包括会计法律,会计行政法规,国家统一的会计制度和地方性会计法规四个层次。

国际会计课后题答案版

第1章国际会计的形成与发展一、讨论题为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力国际贸易和国际经济技术合作，促使会计成为一种国际商业语言。

跨国公司是否在百分之百地推动会计国际化说明你的观点。

不是。

后者也推动了各国会计模式和重要会计方法的国际比较研究。

同意。

哪些特定会计方法具有国际性质把外币交易和外币报表的折算引入会计领域，是会计国际化带来的独特问题。

此外，国际税务会计也是值得关注的课题。

你对会计国际化和国家化之间的矛盾及其消长有何看法会计国际化和国家化的矛盾实际上反映了经济全球化与各国的国家利益之间的矛盾及其消长过程。

国际会计学课后答案

国际会计学课后答案【篇一：国际会计第七版英文版课后答案(第六章)】foreign currency translationdiscussion questions solutions1. foreign currency translation is the process of restating a foreign account balance from one currency to another. foreign currency conversion is the process of physically exchanging one currency for another.2. in the foreign exchange spot market, currencies bought and sold must be delivered immediately,normally within 2 business days. thus a singaporean tourist buying u.s. dollars at the airportbefore boarding a plane for new york would hand over singapore dollars and immediatelyreceive the equivalent amount in u.s. dollars. the forward market handles agreements toexchange a fixed amount of one currency for another on an agreed date in the future. forexample, a french manufacturer exporting goods invoiced in euros to a japanese importer on 60- day credit terms would buy a forward contract to sell yen for euros 2 months in the future.transactions in the swap market involve the simultaneous purchase (or sale) of one currency inthe spot market and the sale (or purchase) of the same currency in the forward market. thus, acanadian investor wishing to take advantage of higher interest rates on 6-month treasury bills inthe united states would buy u.s. dollars with canadian dollars in the spot market and invest inthe united states. to guard against a fall in the value of the u.s. dollar before maturity (whenthe u.s. dollar proceeds are converted back to canadian dollars), the canadian investor wouldsimultaneously enter into a forward contract to sell u.s. dollars for canadian dollars 6 months inthe future at today s forward exchange rate.3. the question refers to alternative exchange rates that are used to translate foreign financialstatements. the current rate is the exchange rate at the financial statement date. it issometimes called the year-end or closing rate. the historical rate is the exchange rate at the timeof the underlying transaction. the average rate is the average of various exchange rates during afiscal period. since the average ratenormally is used to translate income statement items, it isoften weighted to reflect any seasonal changes in the volume of transactions during the period.translation gains and losses do not occur if exchange rates do not change. however, ifexchange rates change, the use of current and average rates causes translation gains and losses.these do not occur when the historical rate is used because the same (constant) rate is used eachperiod.4. in this example, the mexican affiliate s canadian dollar loan is denominated in canadian dollars.however, because the mexican affiliate’s functional currency is u.s. dollars, the peso equivalentof the canadian dollar borrowing would be remeasured in u.s. dollars prior to consolidation. ifthe mexican affiliate’s functional currency were the peso, the canadian dollar loan would beremeasured in pesos before being translated to u.s. dollars.5. a transaction gain or loss occurs when a foreign currency transaction, e.g., a foreign currencyborrowing, is settled at a different exchange rate than that which prevailed when the transactionwas originally incurred. in this case there is an exchange of one currency for another. atranslation gain or loss, on the other hand, is simply the result of a restatement process. there isno physical exchange of currencies involved.6. it is not possible to combine, add, or subtract accounting measurements expressed in differentcurrencies; thus, it is necessary to translate those accounts that are measured or denominated in aforeign currency into a single reporting currency. foreign currency translation can involverestatement or remeasurement. in restatement, the local (functional) currency is kept as the unitof measure; that is, the translation process multiplies the financial results and relationships in thelocal currency accounts by a constant, the current rate. in contrast, remeasurement translateslocal currency results as if the underlying transactions had taken place in the reporting(functional) currency of the parent company; for example, it changes the unit of measure of aforeign subsidiary from its local (foreign) currency to the u.s. dollar.7. major advantages and limitations of each of the major translation methods follow.current rate methodadvantages:a. retains the initial relationships in the foreign currency statements.b. simple to apply.limitations:a. violates the basic purpose of consolidation, which is to present the results of a parent and its subsidiaries as if they were a single entity.b. inconsistent with historical cost.c. presumes that all local assets and liabilities are subject to exchange risk.d. while stockholders equity adjustments shield an mnc s bottom line from translation gains and losses, such adjustments could distort certain financial ratios and be confusing.current-noncurrent methodadvantages:a. distortions in translated gross margins are reduced as inventories and translated at the current rate.b. reported earnings are shielded from the distorting effects of currency fluctuations as excess translation gains are deferred and used to offset future translation losses.limitations:a. uses balance sheet classification as basis for translation.b. assumes all current assets are exposed to exchange risk regardless of their form.c. assumes long-term debt is sheltered from exchange rate risk.monetary-nonmonetary methodadvantages:a. reflects changes in domestic currency equivalent of long-term debt on a timely basis.limitations:a. assumes that only monetary assets and liabilities are subject to exchange rate risk.b. exchange rate changes distort profit margins as sales transacted at current prices are matched against cost of sales measured at historical prices.c. uses balance sheet classification as basis for translation.d. nonmonetary items stated at current market values are translated at historical rates.temporal methodadvantages:a. theoretically valid: compatible with any accounting measurement method.b. has the effect of translating foreign subsidiaries operations as if they were originally transacted in the home currency, which is desirable for foreign operations that are extensions of the parent’s activities. limitation:a. a company increases its earnings volatility by recognizing translation gains and losses currently. in arguing for one translation method over another, your students should eventually realize that, in the present state of the art, there is probably no one translation method that is appropriate for all circumstances in which translations occur and for all purposes thattranslation serves. it is probably more fruitful to have students identify circumstances in which they think one translation method is more appropriate than another.8. the current rate method is appropriate when the foreign entity being consolidated is largely independent of the parent company. conditions which would justify this methodology is when the foreign affiliate tends to generate and expend cash flows in the local currency, sells a product locally so that its selling price is largely insulated from exchange rate changes, incurs expenses locally, finances its self locally and does not have very many transactions with the parentcompany. in contrast, the temporal method seems appropriate in those instances when theforeign affiliate’s operatio ns are integrally related to the parent company. conditions which would justify use of the temporal method are when the foreign affiliate transacts business in the parent currency and remits such cash flows to the parent company, sells a product largely in the parent country and whose selling price is sensitive to exchange rate changes,sources its factor inputs from the parent company, receives most of its financing from the parent and has a large two way flow of transactions with it.9. the history of foreign currency translation in the united states suggests that the development of accounting principles does not depend on theoretical considerations so much as on political, institutional, and economic influences that affect accounting standard setting. it may be morerealistic to recognize that theoretically sound solutions are impossible as long as policyprescriptions are evaluated on practical grounds. without specific choice criteria derived frominvestor decision models, it is fruitless to argue the conceptual merits of competing accountingtreatments. it is far more productive to admit that foreign currency translation choices are simplyarbitrary.readers of consolidated financial statements should know that the foreign currency translationmethod used is one of several alternatives, and this should be disclosed. this approach is moreopen and reduces the chance that readers will draw misleading inferences.10. foreign inflation, in particular, the differential rate of inflation between the country in which a subsidiary is located and the country of its parent determines foreign exchange rates.these rates, in turn, are used to translate foreign currency balances to parent currency.11. in the united kingdom, financial statements of affiliates domiciled in hyperinflationaryenvironments must first be adjusted to current price levels and then translated using the current rate; in the united states, the temporal method would be employed. the second part of this question is designed to get students from abroad to find out what companies in their homecountries are doing and thereby be in a position to share their new found knowledge with their classmates. they need simply get on the internet and read the footnotes of a major multinational company in their home country.12. under fas no. 52, the parent currency is designated as the functional currency for an affiliate, whose operations are considered to be an integral part of the parent company’s operations.accordingly, anything that affects consolidated earnings, including foreign currency translationgains and losses, is relevant to parent company shareholders and is included in reported earnings.in contrast, when a foreign affiliate s operations are independent of the parent s, the localcurrency is designated as its functional currency. since the focus is on the affiliate s localperformance, translation gains and losses that arise solely from consolidation are irrelevant and,therefore, are not included in consolidated income.exercises solutions1. ￥250,000,000 x .008557 = $2,139,250.the difference is due to rounding.。

国际会计课后习题部分答案

IASC是由来自澳大利亚、加拿大、法国、德国、日本、墨西哥、荷兰、英国和爱尔兰以及美国的会计职业团体于１９７３年发起成立的，其目标是制定和发布国际会计准则，促进国际会计的协调。

从１９８３年起，作为国际会计师联合会（IFAC）成员的所有会计职业团体均已成为IASC的成员。

中国于１９９８年５月正式加入IASC和国际会计师联合会。

到２０００年，IASC已经拥有来自１０４个国家的１４３个成员。

１ASC的目标是，制定和发布国际会计准则，促进国际会计的协调。

截至２０００年底，IASC已颁布４１项国际会计准则（其中仍然有效的有３６项）和２４项解释公告。

国际会计准则委员会（IASC）承诺制定的核心准则（core standard）于2000年5月经证券委员会国际组织（I0SC0）认可并向各国资本市场推荐在跨境融资使用后，IASC的声誉空前提高，不仅伦敦证券交易所公开采用国际会计准则（IAS），欧盟还公告至2005年全体企业实施IAS.但是，美国SEC发表声明认为IAS 不是质量最好的准则，言下之意，美国是经济最发达的国家，因而美国FASB的准则是质量最高的。

在此情况下，IASC理事会（IASC Board）于1999年12月决议采纳战略工作组（Strategy Working Party）的未来规划建议，同意重组并投票选出7人组成的托管会提名委员会（Nominating Committee），提名委员会主席为时任美国SEC主席Arthur Levitt.提名委员会在2000年1月7日召开了第一次会议，决定设立由19人组成的托管会（Trustees），其主要职责是筹集资金、任命人员和日常监督。

2000年5月22日宣布选出的托管会成员，其主席为美国联邦储备局前主席Paul A.Volcker.2000年5月24日，IASC成员组织通过了重组决定和新章程（Constitution）。

2000年6月28日托管会任命英国ASB主席David Tweedie为重组后IASC 理事会（IASB）主席，于2001年1月1日起任职。

国际会计 思考题及答案资料

国际会计课后题答案第七章,第八章整理版

国际会计答案

国际会计答案汇总

国际会计师考试题目及答案

国际会计课后习题答案

国际会计课后题答案整理版

国际会计考试题及答案英文

国际会计课后题答案版

(完整word版)国际会计讨论题及答案

会计国际化面试题库及答案

国际会计试题及答案

国际会计课后答案 重点

国际会计答案

国际会计题（答案）

外贸会计实务复习思考题参考答案

国际会计课后题答案 版

国际会计学课后答案

国际会计课后习题部分答案

国际会计思考题及答案资料

国际会计课后答案重点

国际会计课后题答案版