国际会计-思考题及标准答案
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。
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。
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）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。
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。
(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.。
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。
国际会计第七版英文版课后答案(第一章)
Chapter 1IntroductionDiscussion Questions1.In the domestic case, accounting is an information service that provides financialinformation about a domestic entity to domestic users of that information. Internationalaccounting is distinctive in that the entity being reported on is either a multinationalcompany with operations and transactions that transcend national boundaries or involves an entiiy with reporting obligations to readers who are located outside the reportingentity’s country of domicile.2.Advantage: Some might argue that measurement, disclosure, and external auditing arethree distinct (although related) processes, involving different members of the company.For example, corporate attorneys often are involved in disclosure issues, but seldomintervene in measurement issues. The Board of Directors works with the external auditors but not necessarily with the comptroller s office. Thus, discussion of accountingrequirements 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 accountingmeasurement approaches that reduce the information content of financial statements, and select an external auditor who will be relatively lenient in enforcing accountingrequirements. 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.3.Factors contributing to the internationalization of the subject of accounting include: thegrowth and spread of multinational operations around the world, the phenomenon ofglobal competition, the increasing number of cross-border mergers and acquisitions thatoccur almost daily, continued advances in information technology, and theinternationalization of the world’s capital markets.4.International trade involves importing and exporting activities. The major accountingissue associated with foreign trade involves accounting for foreign currency transactions.Foreign direct investment, on the other hand, involves conducting operations abroad.This activity exposes accountants to a new set of issues that run the gamut from having to consolidate foreign currency accounts based on diverse measurement rules to issues ofevaluating the performance of foreign subsidiary managers.5.Students will overwhelmingly argue in favor of harmonization. This is probably a goodstarting point for the course. After they are introduced to the chapters leading up toChapter 8, some may no longer feel that harmonization is necessarily the answer to all of their international accounting problems.6.Recent developments such as the growth and spread of multinational operations,Internationalization of the world’s capital markets, increased cross border mergers andacquisitions, the phenomenon of global competition and financial innovation haveincreased reader dependence on foreign financial statements. An understanding ofaccounting differences and their effect on reported measures of profitability, efficiency, solvency and liquidity are critical if proper decisions are to be made. Internationalaccounting issues have become more complex in recent years for several reasons.Financial transactions are becoming more complex, affecting both national andinternational accounting. For example, the use of complex financial instruments anddeveloping accounting standards for these exotic instruments has been problematic.Global financial markets also are becoming more volatile, leading to large changes in asset and balance sheet amounts (such as related to investments) and major sources of income and expense. The related accounting issues are difficult. The growinginternationalization of business also promotes complexity. Foreign currency transactions and translation have been troublesome accounting issues for years, and are becoming more important as cross-border business and finance increase. Also, differences innational accounting principles potentially are more troublesome as business becomes more international. However, as convergence efforts worldwide accelerate, and more and more companies and countries adopt International Financial Reporting Standards (IFRS), complexity arising from differences in national accounting principles will decrease.7.Examples of external reporting issues include:a. Does translation from one set of measurement rules to another change theinformation content of the original message?b. Should accounts of foreign operations be translated to parent currency whenconsolidated statements are prepared?c. Which exchange rates should be employed when translating from one currency toanother?Examples of internal reporting issues include:a. Which exchange rates should be used for budgeting purposes?b. Should foreign managers be evaluated in terms of parent currency or the localcurrency of the country in which the manager operates?c. Which prices should one use when transferring goods or services betweenmembers of the multinational enterprise- cost, market, cost-plus or some othermetric?8.Global capital market activities and transactions reach beyond single political or legaljurisdictions. For example, global capital market transactions include the following: (1) an American tourist buying Australian dollars for travel purposes in the South Pacific; (2)a Japanese insurance company buying German government bonds as an investment; and(3) a Nigerian agricultural development project receiving cash subsidies from theEuropean Union (EU).The international equities market is one global capital market. A second such market covers foreign exchange transactions, that is, when one national currency is exchanged into, traded forward, hedged, swapped, or otherwise converted to another nationalcurrency. This market is estimated at hundreds of billions of U.S. dollars per day. The total world foreign exchange market is the largest market on earth. The international bond market is still another global capital market. The bonds constituting this market areunderwritten by international syndicates of banks and are marketed and traded all over the world. Global capital markets are a vital part of the world economy.9.English should be designated as the formal international accounting language. Technicalaccounting terms ( terms of art) do not travel well internationally. Since technicalaccounting terms often have attributed meanings (for example, generally acceptedaccounting principles are neither generally accepted nor principles ), it is difficult orimpossible to translate these terms into other languages and retain their original meanings.In other disciplines, such considerations have caused the establishment of Latin as the universal language for botanical classifications, Italian as the language for specifying the tempo (and other matters of interpretation) of musical compositions, and English as the language of electronic computing. Since accounting is used worldwide, a singleworldwide language for accounting makes sense.Why should English be the worldwide language for accounting? English already hasbecome the language of world commerce and multinational business. Thus, the universal use of English in accounting would parallel a well-established business practice. Also, the accounting discipline was in many respects developed as an offshoot of Anglo-American economics, which means that the language roots of many accounting terms and concepts are English. Among non-English speaking people, English is the mostcommon second language. The vast majority of the world’s accounting literature iswritten in English, and nearly all international accounting conventions and conferences use English as the official language. Multinational corporations generally use English in their accounting and financial operating manuals, as well as for corporatecommunications, without regard to national domiciles. Therefore, the worldwide benefits of adopting English as the universal language of accounting are likely to be greater than for any other language, and the worldwide costs are likely to be less.10.Emerging markets are those whose financial systems are emerging from state dominationthrough a process of liberalization. Developed countries are those with liberalizedfinancial systems. Many people believe that liberalization is highly beneficial to sustained economic growth. Many different classifications of developed versus emerging market countries are used, and often the terms are not defined, although no one correct set of definitions for developed and emerging markets exists.Students should be encouraged to suggest their own criteria as to what constitutes adeveloped as opposed to an emerging market. The emerging market countries are in geographic regions that are generally not highly industrialized. But one cannot generalize here as extensive economic liberalization is taking place in these countries (in some more than in others). For example, entry barriers to foreign businesses, government regulation of banking operations, and credit controls have been eased in many of the countries once classified as “emerging.”11.Privatizations of state-owned corporations have had dramatic effects on global capitalmarkets. Often, the privatized entities are large, well-known companies in which thenational government retains a large ownership interest, and retail (individual, non-institutional) investors often are encouraged to buy shares in newly privatized entities. Asa result, the shareholder base in the market grows dramatically, investors become moreactive market participants, and market capitalization increases.Privatizations also mean that management must now compete in the market place formarket share, external capital and corporate control. In such a world, accounting systems must properly motivate managers to work toward the accomplishment of theorganization’s overall goals in an efficient manner while putting together credibleexternal financial statements that will enable it to secure the necessary capital to financecorporate growth. Many of these external and internal reporting issues are covered in the balance of the chapters in this book.12.Those opposed to outsourcing see it as a threat to domestic jobs and a form ofexploitation by companies engaged in the practice. Some even see it as a moral issue.However, they miss the point of international trade. While outsourcing may reduce jobs in one sector, they reflect differences in comparative advantage, which ultimately makes possible greater employment in other sectors and or lower consumer prices whichincreases real wealth. One need only look at higher education in America. Whereasstenographers in the U.S. may be losing jobs to stenographers in India, more and moreIndian families are sending their children to the U.S. for their higher education,increasing the demand for support services in the higher education sector.A look at Exhibit 1.2 shows that over time, countries with greater exports than importseventually become net importers and vice versa. The importance of internationalaccounting will not diminish. Countries have been trading with each other since antiquity and will continue to do. Even if the volume of trade were to diminish, an unlikely event, the network of trading partners continues to expand globally and with it accounting issues associated with international trade.Exercises1.For steps one and two in which the idea for the Proliant ML150 is spawned in Singaporeand approved in Texas, differences in legal practices regarding rights and compensationschemes for intellectual property development may vary between the U.S. and Singapore as the latter’s legal system has been influenced by the U.K. system. Internat ional taxissues also surface in terms of royalty payment arrangements and their tax consequences in both Singapore and the U.S.For step 4, language communications between Singapore and Taiwan could pose someissues of interpretation. Production in Taiwan raises internal reporting issues such asshould exchange rate fluctuations between the Taiwanese dollar and the U.S. dollar beincorporated into the cost of production or accounted for separately as a non-operatingforeign exchange gain or loss. In evaluating the creditworthiness of the Taiwanesemanufacturer, should the financial statements of the Taiwanese manufacturer betranslated to U.S. GAAP or not. If a ratio analysis is performed, should Taiwaneseliquidity and solvency ratios be interpreted based on U.S. financial norms or Taiwanesenorms?For step 5, should clients in Southeast Asian countries be charged identical prices orshould prices be flexed for differences in exchange rates, transportation arrangements and “facilitating” payments. What legal issues are raised in the case of bribes expected on the part of commercial buyers and how would these payments be treated under the U.S.Foreign Corrupt Practices Act?2. A suggested index might look like the following. The instructor should focus on thestudent’s rationale for his or her rating as some students may have more knowledge ofspecific country developments than others and students will naturally exhibit differentdegrees of risk-aversion.Industrialized CountriesUnited States 1Canada 1Japan 1United Kingdom 1France 1Germany 1Italy 1Australia 2New Zealand 2East AsiaHong Kong 1Indonesia 3South Korea 2Malaysia 2Phillipines 1Singapore 1Taiwan 3Thailand 2Latin AmericaArgentina 2Brazil 2Chile 2Colombia 2Mexico 1Peru 1Venezuela 2Middle East and AfricaEgypt 3Israel 2Morocco 2South Africa 1Turkey 2South AsiaBangladesh 2India 2Nepal 3Pakistan 3Sri Lanka 33.The compounded annual growth rate for merchandise exports from 1985 to 2005 wasapproximately 8.7%. The growth rate for merchandise imports was also 8.7% . The comparable growth rates for exports of services was 9.6% over the same 20 year period.It was 9.2% for imports. The outlook for accounting services to travel internationally are very good. Students interested in accounting careers should take note.4.The purpose of this exercise to get students to check out the wealth of stock relatedinformation available on the web. They will probably choose the five whose countriesare most familiar to them. Their exchanges will probably be located in highlyindustrialized economies and which afford access to relatively deep pools of capital. As one example, Luxembourg has long been popular because of its accommodating listingrequirements. However, students should note that the numbers of foreign companieslisted in markets other than the NYSE have been declining. This suggests that manyissuers question the benefits of such listings, and that the benefits of a foreign listinggenerally are greater in the United States. In particular, the U.S. represents a well-established market with strong investor protection. This is especially important in adown economy, as stringent disclosure requirements help to minimize perceivedinformation risk which, in turn, reduces price volatility.5.This exercise will require that students combine certain geographic categories ofmerchandise exports to achieve some comparability with Henekin’s disclosures. It would be interesting to poll students’ ex ante predictions of the correlations and have themponder reasons for any differences they find.Geographic Region Merchandise Exports Geographic Sales for HeinekenAfrica and Middle East 7.9% 12.6%Asia 29.2% 9.1%Europe 41% 65.5%Americas 17.6% 12.7%While correlations between percentage geographic distributions of merchandise exportsand beer sales are closer for Africa and the Middle East and for the Americas, there arebig differences in beer sales and merchandise export patterns for Asia and Europe.Obviously one cannot generalize microeconomic behavior from macroeconomic data.However, some students will be inclined to hypothesize similar patterns given thepopularity of beer consumption around the world. It will be fun brainstorming reasonsfor the observed differences. Might observed differences be due to national differencesin consumer tastes, import restrictions and perhaps the success of national advertisingcampaigns? More important, this exercise should reinforce the notion of environmentaldifferences as explanatory variables.6.The geographic spread of Heineken’s revenue streams suggest that the co mpany isexposed to foreign exchange rate risk. This complicates the process of forecasting thecompany’s future earnings and resultant cash flows. Moreover, the numbers beingreported are the results of a consolidation process. The cardinal rule to remember here is that when exchange rates change, data in parent currency may change even though local currency amounts may not. For managerial accountants, the conduct of foreignoperations raises numerous issues of financial control. For example, which currencyshould be used to evaluate foreign subsidiary performance, the parent currency or thelocal currency? In preparing operating budgets, which exchange rate combination should be used to translate original budgets and subsequently track performance? Whenplanning capital expenditures, how do you factor inflation, foreign exchange rate risk and sovereign risk into measures of future project cash flows, cost of capital estimates andplanned investment outlays? Should capital budgeting decisions be made from theproject’s perspective or a company perspective? Again, this exercise is designed to raise questions that will be addressed in subsequent chapters.7.Issues triggered by Exhibit 1-5 include :a. What criteria are used to determine when a foreign affiliate is to be consolidatedwith that of the parent company? While majority ownership is one criterion forconsolidation, do other criteria exist internationally and why?b. When consolidating the accounts of a foreign affiliate with that of the parentshould accountants first restate the accounting measurement rules of the foreignaffiliate to the reporting requirements of the parent company or should thereporting requirements of the affiliate’s country of domicile prevail? Whichmethod produces the more meaningful information for statement readers?c. When consolidating the accounts of a foreign affiliate should the accountanttranslate the currency of the affiliate to the reporting currency of the parentcompany? If so, which exchange rates should be employed for each balancesheet account? For each income statement account?d. If fluctuating exchange rates produce foreign currency gains and losses duringthe consolidation process, how should these gains and losses be accounted for?8.The ROE ratios for Electrolux based on IFRS and U.S. GAAP was derived as follows:IFRS U.S. GAAPROE 1,763/25,888 + 23,636 1,518/25,057 + 23,5672 2= 1,763/24,762 =1,518/24,3129.For this exercise, we consider information provided by three stock exchanges: TheLondon Stock Exchange, the Deutsche Boerse and the Tokyo Stock Exchange. TheLondon Stock Exchange Web site () provides highly useful information. However, under the U.K. regulatory structure, the Financial Services Authority, not the LSE, is responsible for the admission of securities to official listing and continuing obligations of listed companies.The Deutsche Boerse ()has a 117-page document covering insider trading and required ad hoc disclosure, but nothing in any detail concerning periodic financial disclosures. There is a bar chart that claimed to show the relative transparency of the various Deutsche Boerse exchanges. Without even the most basic frame ofreference, it s hard to describe such a chart as anything but opaque.It might be well to advise students not to investigate financial disclosure requirements for the Tokyo Stock Exchange (www.tse.or.jp). The TSE does not have independentfinancial disclosure requirements. Rather, companies must conform with therequirements of Japan’s Securities and Exchange Law and regulations. The TSE provides this brief summary: Under the Securities and Exchange Law, the registrants are required to file annual and semi-annual reports with the Ministry of Finance, with copies to the stock exchanges where the securities are listed. The financial statements to be included in security registration statements and annual reports must comply with a wide range of formats and contents relating to disclosures prescribed in the regulations. The regulations require both the consolidated financial statements and non-consolidated financialstatements of the registrant. The financial statements prepared under the Securities and Exchange Law and relevant regulations are in major areas equivalent to those prevailing internationally.This summary obviously raises many more questions than it answers. The TSE alsoprovides a flow chart showing which documents are required to be filed, and their filing deadlines, but nothing concerning the required contents of these documents.For an illustrative example, consider the Deutsche Boerse and the London StockExchange. Note that Web sites change continuously. Therefore, the responses shown below are indicative only.Ratings (obviously) will be subjective. Students should be evaluated on the thoroughness and thoughtfulness of their evaluations10.If we divide the total foreign company listings for each region by the total listings for thatregion as one measure of foreign listings, we would obtain the following results: The Americas: 1,174/3,758 = 31.2%Asia-Pacific: 274/2,375 = 11.53%Europe-Africa-Middle-East 1,188/10,383 = 11.4%Student answers to the second part of the question will vary depending on which region of the world they expect to experience the most rapid growth in the years ahead.11.In addition to eliciting a variety of investment strategies, this question should drive homethe connection between accounting information and international investing. Theaccounting issues that will influence country investment allocations will be the extent oftransparency of a company’s accounts, the degree to which its accounting standards areoriented toward investor decisions and the quality of the audit functions in each country. Case 1-1E-Centives, Inc.e-centives, Inc. — Raising Capital in Switzerland1. Possible factors (from Exhibit 1.7) relevant in e-centives decision to raise capital and list on the Swiss Exchange s New Market:•Ease of raising capital (point 3). The Swiss Exchange s New Market has simple listing requirements designed to appeal to small companies. The contrast with the complex,detailed listing and reporting requirements in the United States is striking.•Availability of capital (point 4). Switzerland has a large, well-developed capital market.•Reputation of the exchange (point 5). The Swiss Exchange is well known for providing a high quality, efficient trading environment.•Corporate profile and brand identity (point 6). A listing on the New Market would dovetail with the company s possible expansion into Switzerland by giving it a higherprofile in the Swiss market. While e-centives is interested in expanding into Switzerland, it also is considering Germany and the United Kingdom, which have much largerconsumer markets. Therefore, this is not an overwhelming point in Switzerland s favor.•Regulatory environment (point 7). It is highly likely that e-centives chose Switzerland because its regulatory environment is unlike that of the United States.•Availability of investors (point 9). e-centives might be interested in possible investment from large Swiss pension funds, but it s not likely that such funds would invest in aspeculative, start-up enterprise.2. a. Possible reasons why e-centives chose not to raise public equity in the United States:•One possible reason would be to avoid the complex and expensive process of registering securities with the U.S. Securities and Exchange Commission and keeping up with theCommission’s periodic reporting requirements.•e-centives probably would not satisfy the listing requirements of a U.S. stock exchange (such as Nasdaq or a regional stock exchange).•Management might think that raising money in Switzerland rather than the U.S. might give them an appearance of quality, cleverness, and exclusivity that would not bepossible with a U.S. listing. (Your authors believe that such reasoning is far-fetched, but it s not unknown.)b. Possible drawbacks to not raising capital in the U.S. public markets.•Lack of access to the largest pool of investment capital in the world.•Lack of following by U.S. investment analysts, and lack of access to individual U.S.investors.•Trading volume on the Swiss Exchange New Market is much smaller than on the U.S.exchanges.•Listing in Switzerland does little to establish the reputation or raise the profile of e-centives in the United States.•The degree to which (mostly European) investors in the New Market would be interested in a struggling U.S. start-up certainly can be questioned.3. Advantages and disadvantages to e-centives of using U.S. GAAP.Advantages: U.S. accounting standards are highly credible and well known, which is important to a new company seeking investment capital, and would be much more familiar to the company’s management, outside auditors, and investors domiciled in the U.S. than any other set of standards. Use of U.S. GAAP would eliminate some suspicions of the company trying to put something over on investors by using some other set of GAAP, and U.S. GAAP is accepted explicitly by the Swiss Exchange.Disadvantages: U.S. accounting standards are not particularly well known to investors participating on the Swiss Exchange, who would be expected to know Swiss GAAP, GAAP of other major European markets, and possibly IAS (International Accounting Standards). Compliance with U.S. GAAP is more complex and expensive than compliance with other standards (such as IAS), and the company might see some cost savings by avoiding U.S. GAAP if it isn’t required to use them.4. Should the Swiss Exchange require e-centives to prepare its financial statements using Swiss accounting standards?This is a debatable point. One would expect that investors on the Swiss Exchange would be more familiar with Swiss accounting standards than with any other, and that requiring Swiss accounting standards would make financial disclosures more easily understood toth em than any others. This wouldn’t be true, however, for non-Swiss investors participating on the exchange, and ignores the fact that IAS increasingly are becoming a common language for financial accounting disclosures. Accepting IAS almost certainly would increase the pool of investors that would be able readily to understand disclosures by listed companies, and this would give the exchange a powerful reason to accept IAS in addition to (if not instead of) Swiss accounting standards.5. What are listing and financial reporting requirements of the Swiss Exchange s New Market? Does e-centives appear to fit the profile of the typical New Market company?From the case: The New Market is designed to meet the financing needs of rapidly growing companies Listing requirements are simple. For example, companies must have an operating track record of 12 months [note: not necessarily a profitable operating track record], [and] the initial public listing must involve a capital increase. All of these conditions apply well to e-centives, and on that basis the company does appear to fit the profile of the typical New Market company. The uniqueness of e-centives is in its decision to skip the U.S. capital markets.Case 1-2Infosys Technologies LimitedThis case is designed to get students into reading non-domestic financial statements. Many students will be surprised at the information content of Infosys’ financial statements as the company does not fit the typical stereotype of sub-par financial reporting in emerging markets. Indeed the company illustrates how competitive the world of business has become and the success that accrues to firms that base their futures on innovative thinking and adaptability. Students unused to seeing the report form of balance sheet will find it at odds with the classified balance sheet format that they were taught in class. Other things they will note include but are not limited to: use of a fiscal as opposed to a calendar year, the fact that the financial statements。
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1答案
一、单选题（每题2分，共20分）1—5：CADDD 6—10：CAAAC二、名词解释（每题5分，共15分）1 国际会计是现代企业会计在国际范围内的拓展，它是以国别会计比较、国际会计差异协调及跨国经营活动所涉及的财务会计和管理会计问题为对象，以协调差异和加强跨国经营会计管理为目标的一个新的会计分支。
2 会计模式是从系统的观点出发，运用系统科学的方法来描述会计管理系统诸要素为实现会计目标，优化会计行为，在会计系统运行中相互联系和相互作用的关系，从而提示会计系统诸要素活动的内在规律性，据以引导会计管理稳定发展的理论模式和实践模式。
3 是指跨国纳税人利用各国税法规定的差异，运用变更经营地点或经营方式等合法手段，减少甚至免除国际纳税义务的行为。
三、判断题（每题5分，共25分）1、×2、×3、√4、×5、×四、简答题（每题10分，共40分）1 披露的社会责任：（2分）为相关利益集团和个人决策提供企业的会计信息；（2分）规避法律风险，考虑投资人的利益，考虑与企业行为有密切关系的其他利益群体及社会的利益，考虑对他人是否有不利的影响，对社会的贡献和社会的损害进行反映和控制。
（2分）披露内容：有关企业财务状况、经营成果和现金流量等消息的重要报道，（2分）包括招股说明书、上市公告书、定期报告和临时报告等。
2 经济体制、发展水平、资本市场、通货膨胀、经济资源、国家利益3（1）以税务为导向的会计；（2）由政府制定颁布全国统一的会计总方案；（3）极度稳健；（4）形式胜于实质（5）在制定会计制度时，主要考虑宏观经济控制，即强调会计报表的社会经济目标4 经济因素（1）、经济体制：在不同的经济体制环境下，政府在经济中的力量和作用越大，在制定会计准则中的角色就越重要；反之，则弱。
（2）、企业资本来源：资本来源主要是贷款的情况下，企业会计应用会计原则和会计方法通常倾向于稳健，以迎合债权人的偏好；而资本来源主要是股东投资的情况下，企业会计实务通常倾向于反映较高的盈利水平，借以吸引股东投资。
国际会计(第七版)课后习题答案作者常勋国际会计教师手册(5-7章)(常勋等)
第5章国际会计协调化■教学目的与要求一、教学目的通过本章和第6章的学习，既要求学生能深刻领会国际会计协调化的含义和当前的强劲趋势，也要求学生了解各种国际性政府间机构（如联合国会计和报告国际准则政府间专家工作组、经济合作与发展组织常设会计准则工作组）、区域性国家联盟（如欧洲联盟）、官方机构国际组织（如证券委员会国际组织）以及民间国际组织（特别是会计职业界的国际组织，如国际会计师联合会和国际会计准则委员会以及区域性会计师联合会）对国际会计协调化所作的努力和成果。
本章介绍除国际会计准则委员会（将在第6章介绍）以外的各主要国际组织的作用和成果。
二、学习要求1．深刻理解国际会计协调化的含义。
2．了解推动国际会计协调化的6个主要国际组织的性质。
3．在推动国际会计协调化的其他国际组织中，关注欧洲会计师联合会和亚太会计师联合会。
4．了解有助于国际会计协调化的其他国际组织。
5．理解联合国会计和报告国际准则政府间专家工作组现今的作用只是推动国际会计协调化的权威性国际论坛。
6．着重理解欧洲联盟是推动国际会计协调化最具成效的区域性国家联盟。
7．了解经济合作与发展组织国际投资和跨国企业委员会及其常设会计准则工作组的活动。
8．了解证券交易委员会国际组织（IOSCO）作为官方机构的国际组织在国际协调中的重要作用。
9．着重理解国际会计师联合会的活动及国际审计准则。
■教学要点、重点与难点一、教学要点（一）国际会计协调化的含义较深入的阐明：1．对国际会计协调化（即会计的国际协调化），至今尚无公认的严谨的定义。
综合各家之说（参见教本），可以把国际会计协调化理解为：（1）国际会计协调化是一个限制和缩小会计差异，形成一套可接受的准则（标准）和惯例的过程；（2）其目的在于促进各国（和地区）的会计实务和财务信息的可比性；（3）国际会计协调化的意图在于归纳不同的会计制度，把多样化的实务组合成能产生共同协作结果的有序结构。
2．国际会计协调化的作用在于：（1）有助于进行国际商贸和经济合作活动；（2）促进了外国企业在国际货币市场融资（特别是在国际资本市场发行证券）时需提供的财务报表的可比性；（3）有利于跨国投资，便于跨国公司合并其分布在世界各地的子公司的财务报表。
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。
国际会计试题与答案
国际会计试题与答案一、判断题（每题1、英国会计以公认会计原则为特征。
2、在国际转移定价中采用成本价格定价法有利于对利润中心进行业绩评价（3、采用两项交易观点对外币交易进行核算时，购货成本取决于交易日的汇率。
4、因控股合并而产生的合并商誉应反映在母公司的财务报表中。
5、在会计信息的披露方面，美国会计模式主张保护债权人的利益，提倡充分揭示。
6、现行汇率法要求改变外币报表的计量单位，但不应该改变原有的计量属性。
7、当某公司拥有另一公司51%的股权时，一般需要编制合并会计报表。
8、外币交易损益属于已实现汇兑损益，而外币报表折算损益属于未实现汇兑损益。
9、国际会计就是指国外子公司会计的会计问题。
10、一国只能对来自或被认为是来自本国境内的所得拥有征税权二、名词解释1、会计协调2、名义货币3、控制4、商誉三、简答题1、什么是GAAP？美国GAAP的制订机构有哪些？列举其主要成果2、什么是货币性项目和非货币性项目？它们各有何特点？3、法国会计受法规影响很深，请简述其受法规影响会计的基本特征。
4、你是如何认识影响国际会计发展的经济因素。
5、简述进行国际财务报表分析时的方法以及应当注意的问题？四、计算及帐务处理题1、计算题：假设某英国公司在印度取得应纳税所得￡600 000，英国的所得税税率为40％，印度所得税税率为33％。
为了避免国际双重征税，请分别计算在英国采取全额免税方式、抵免方式、减税方式时该公司在国内外的纳税总额。
2、2002年12月14日，德国进口商向美国出口商赊购商品。
账款约定按美元结算，计US$15000。
账款清偿期为60天。
按两项交易观点处理外币业务，并将未实现汇兑损益计入当期损益，有关汇率资料如下：2002.12.14 DM1.5900/ US$12002.12.31（年末）DM1.5850/ US$12003.2.12（结算日）DM1.5750/ US$1要求：为德国进口商作出赊购、年终调整和结算的各项会计分录。
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。
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。
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）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。
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。
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。
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1.国际会计是如何定义的?
国际会计是会计的一个分支，它主要研究企业从事国际间的经营活动所涉及的会计问题,同时通过会计模式的分类和比较研究,协调各国会计准则和惯例，以期建立统一的世界会计报告体系
2.会计国际化的原因是什么？
第一,国际贸易迅速发展的需要
第二,资本输出迅速发展的需要
第三，跨国公司经营和发展的需要
第四,促进本国经济发展、会计发展的需要
第五，会计具有国际化的本性
3.影响会计模式的环境因素有哪些？
经济、政治、社会、法律、地理、文化。
前几项统称为社会经济环境因素，最后一项是文化因素。
社会经济环境因素具体有法律制度、企业资金来源、税制、政治和经济联系、通货膨胀、经济发展水平、教育水平、地理条件等。
文化因素包括个人主义、权力距离、不确定性规避、阳刚之气.
4。
缪勒教授对会计模式是如何分类的?
1）按宏观经济要求发展会计
在这种发展模式中,会计与国民经济政策密切相关,公司的目标要服从国民经济政策。
为了提高经济和企业经营的稳定性，一般都鼓励企业将各年利润平滑化,折旧率的调整要适应刺激经济增长的需要,并且为了鼓励投资而允许建立特种储备，为了宏观经济的需要而重视增值表、社会责任会计和税务会计。
瑞典是这种模式的例子。
(2）以微观经济学为基础发展会计
会计被视为是企业经济学的分支，强调经济活动的中心是私人和企业。
会计在其计量和计价过程中要反映经济现实，这意味着会计规则既要成熟又要有灵活性。
基本的会计概念是要保持公司资本的真实价值,因此重置成本会计得到重视.荷兰是这种模式的例子。
(3）作为独立学科发展会计
将会计视为能够自我发展、自成体系的独立学科,因而会计形成了独立的自我发展模式.会计不从属于政府的政策和任何经济理论,而是通过成功企业的实务逐渐形成了自己的概念结构,并且在会计实务中经常使用“公认会计原则＂的表述。
美国是这种模式的例子。
(４)以统一的模式发展会计
政府将会计作为管理企业的一种手段，通过制定和实施统一会计制度，使得会计实务有着较高的统一性。
会计可用于衡量业绩、分配资金、控制价格、收取税金等。
法国是这种模式的例子。
5。
美国会计学会对会计模式是如何分类的?
世界会计模式可以根据“影响地区"划分：(1)英联邦（２)法国-西班牙-葡萄牙（３)德国/荷兰(4）美国（5）共产主义国家
６. 阿伦博士对会计模式是如何分类的?
阿伦博士以维护谁的利益作为分类的标志,把世界各国的会计实务体系分为以下5个主要模式：
(1）、强调公司应按“真实和公允”的观点提供财务报告，主要是为了保护投资人和债权人利益的不列颠会计模式(英国会计模式）
(２）、通过“公认会计原则”，主要是为了保护证券市场投资人利益的美国会计模式
（3)、服从税制需要的法国—西班牙-意大利会计模式
(４）、以公司利益为导向的北欧(以联邦德国为代表)会计模式
(5)、服务于集中计划经济的苏维埃（苏联)会计模式。
7。
什么是公认会计原则？在美国，会计准则的制定由什么机构负责?
公认会计原则为会计界普遍接受并有相当权威支持的,用以指导和规范企业财务会计行为的各项原则的总称。
它指会计实务中普遍运用的基本指示思想和约束条件的概括,是体现会计规律、基本特征的原则性规范。
(百度,书上没找到)
美国财务会计准则委员会（FASB)
8、美国会计模式有哪些重要特征？
①、阿伦把”公认会计原则＂作为美国会计模式的基本特征。
②、在官方的支持和影响下由民间机构制定会计准则
③、年度审计和财务报告的要求主要适用于股票上市交易或公开发行的公司
④、以财务会计概念框架指导会计准则的制定。