国际会计作业3答案

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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 ）A 具有大专或大专以上学历B 具有会计、审计、统计、经济中级或中级以上的专业技术职称C 有两年的会计师事务所工作经验D 必须是中国公民5、自1994年，我国已允许（ABCD）参加我国注册会计师统一考试。

A 我国大陆公民B 香港居民C 澳门居民3D 台湾居民E 外国籍公民（该国法律允许中国公民参加该国注册会计师考试）6、20世纪70年代国际会计的研究中，悲观主义者的“国别会计”观的主要观点包括（ABC ）A 各国会计的差异是各国不同的经济、政治、社会、法律、文化等环境影响所形成，不可能协调一致。

国际财务管理作业3(题目及参考答案)

国际财务管理作业31、远期外汇交易（1）（远期汇率计算）某日英国伦敦的外汇市场报价如下：英镑对美元的即期汇率为：1GBP ＝USD1.5392 / 1.5402，2个月的远期点数21/24；英镑对法国法郎的即期汇率为：1GBP＝FRF7.6590 / 7.6718，2个月的远期点数252/227，试计算：英镑对美元以及英镑对法国法郎两个月的远期汇率分别为多少？解：英镑对美元两个月的远期汇率1GBP＝USD（1.5392+0.0021）/ （1.5402+0.0024）1GBP＝USD1.5413/1.5426英镑对法国法郎两个月的远期汇率1GBP＝FRF(7.6590-0.0252) / (7.6718-0.0227)1GBP＝FRF7.6338/7.6491（2）巴黎外汇市场美元对欧元的即期汇率是1美元=0.8200-0.8240欧元，三个月远期贴水为340-330，我某公司出口一批机床，原报价每台机床30 000欧元。

现法国进口商要求我改用美元向其报价，且三个月后才能收汇。

问我应改报多少美元?解：（1）首先弄清l美元=0.8200-0.8240欧元为直接标价法，直接标价法下升水加贴水减三个月后美元对欧元的汇率：1美元=(0.8200-0.0340)-(0.8240-0.0330)欧元即l美元=0.7860-0.7910欧元（2）其次清楚0.7860为买入价，0.7910为卖出价（3）再有改报多少美元，最初报价30 000欧元，表明最后要得到的是欧元，这样改报的美元数应该能够换回所需要的欧元数，那么卖给银行美元用买入价即改报美元数：30 000／0.7860=38170美元（3）P教材85：第四题解：收：5000÷100×81.21=4060.5万元人民币减少损失为50万元（4）某个澳大利亚进口商从日本进口一批商品，日本厂商要求澳方在3个月内支付10亿日元的货款。

当时外汇市场的行情是：即期汇率：1澳元＝100.00～100.12日元3月期远期汇水数：2.00～1.90故3月期远期汇率为：1 澳元＝98.00～98.22日元如果该澳大利亚进口商在签订进口合同时预测3个月后日元对澳元的即期汇率将会升值到：1澳元＝80.00—80.10日元问题：1）若澳大利亚进口商不采取避免汇率风险的保值措施，现在就支付10亿日元，则需要多少澳元?2)若现在不采取保值措施，而是延迟到3个月后支付10亿日元，则到时需要支付多少澳元?3)若该澳大利亚进口商现在采取套期保值措施，应该如何进行?3个月后他实际支付多少澳元?解：1)该澳大利亚进口商签订进口合同时就支付10亿日元，需要以1澳元＝100.00日元的即期汇率向银行支付10亿/100.00=0.1亿澳元，即10,000,000澳元。

国际会计练习册答案 (上海财经大学出版社)

第一章练习题解答习题1.名词解释1．1国际会计的概念: 国际会计(International Accounting)。

国际会计内容广阔但研究时间较短，因此，较难有一个确切的定义。

美国加州理工大学教授M.Zafar Iqbal等认为，国际会计是针对国际间经济业务的会计，是对不同国家会计准则的比较，以及世界范围内的会计准则的协调。

而美国会计学家Weirch 和Anderson则进一步将国际会计细化为三个概念，即跨国公司会计(Multinational Corporation Accounting)、比较会计(Comparative accounting)和世界会计(World Accounting)。

1．2跨国公司会计: 从跨国公司会计视角认为国际会计主要是为了处理跨国公司母公司与子公司之间的会计问题，其研究领域较为狭窄，应用范围较为单一，只是停留在国际会计产生的直接动因——国际贸易与跨国公司这一点上，而未将其理论全面化和高度化。

因此，代表的只是国际会计发展的初级对各个国家不同的会计模式进行研究和比较。

包括各国的会计理论、会计准则、会计实务、会计环境等。

1．3比较会计: 相对跨国公司会计而言，比较会计上升到了一定的高度和深度，是由点及面、从具体到抽象的质的飞跃，同时，又是承上启下的关键性转折。

因为它不仅是对跨国公司会计的扩充与深化；更主要的是为世界会计奠定了坚实的基础。

1．4世界会计: 世界会计是从全球的角度出发，致力于建设一套世界各国普遍接受的统一和标准的会计模式，这是国际会计的理想和终极奋斗目标，其意义是显而易见的。

它能使会计更好地为世界经济一体化而服务。

但由于会计受社会环境和经济环境的制约与影响，各个国家的政治、法律、经济及文化背景的巨大差异，使得这一工程必将是艰巨而困难的而只有经历了比较会计这一阶段，通过对各个国家会计情况的分析与对比，才能综合制定出全球统一的会计模式。

因此，世界会计是建立在比较会计基础之上的，目前及未来国际会计研究的重点。

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。

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。

国际会计练习册答案 (上海财经大学出版社)

第四章练习题解答1.名词解释1．1国际会计协调：国际会计协调是指对各国会计规范和会计信息的差异程度加以限制，从而增加会计信息在国际范围内的可比性的过程。

对国际会计协调的范畴完整、正确的认识，必须把握和理解以下几个方面。

（1）国际会计协调不是国际会计标准化，而是指各国会计规范和会计信息向接近的或一致的方向努力。

国际会计标准化，即全球共用一个统一的会计与报告标准，这是不可能实现的。

（2）国际会计协调的目的是追求会计信息在国际范围内的可比性和可理解性。

会计信息最终体现在财务报告上，而财务报告提供的主要是财务会计的信息，因此，对国际会计协调的对象主要是财务会计而不是管理会计。

财务会计的目的是为了向信息使用者提供决策有用的会计信息，为了满足多方面信息需求者的需要，各国大都建立了一套会计准则和会计制度来约束企业的财务会计和报告。

要使各国企业间的财务会计信息有可比性和可以理解性，就必须对各国会计准则和制度进行协调。

因此，国际会计协调的直接对象和内容是协调各国的会计规范。

(3)国际会计协调是建议性的，而不是强制性的，它是参与协调的各国共同协商的结果，它的最终方向是使先进的会计理论和方法在世界范围内得到推广和应用。

1．2会计国际化：会计国际化是指会计随着经济全球化的发展而客观发展起来的不可逆转的超越一国国界的趋向。

1．3会计国际协调化：会计国际协调化是以使不同国家间的财务报告变得更具有可比性、对制定决策更有用为目标的，一种降低国家间财务报告差异的过程。

它着眼于主观的推动和促进，是一个调节国别会计差异的过程。

随着协调化的进展，国别差异将不断缩小甚至在某些方面消失，协调化富有弹性和开放性，在不同时期的不同国际经济环境条件下，协调化可以有不同的含义。

1．4形式性协调：形式协调，是指会计准则的协调。

形式协调是会计协调的基本条件，通过准则协调一致，限制企业在会计实务上的多样化，减少财务报告的差异，进一步提高财务报告实质上的协调程度。

国际会计第七版课后答案(第三章)

Chapter 3Comparative Accounting: EuropeDiscussion Questions1.Regulating and enforcing financial reporting is a government function in France. TheNational Accounting Board (CNC) and the Accounting Regulation committee (CRC) setaccounting standards under the jurisdiction of the Ministry of Economy and Finance. TheFinancial Markets Authority (AMF) ensures compliance with French accounting rules (forlisted companies). It is also a government agency.Public and private sector bodies are involved in the regulation and enforcement of financial reporting in Germany. The German Accounting Standards Board is a private sector body that develops German reporting standards for consolidated financial statements. However, German law (the HGB) governs financial statements at the individual company level. Enforcement also involves private and public sector bodies. The Financial Reporting Enforcement Panel is a private sector body that investigates compliance and relies on companies to voluntarily correct any problems that it finds. Matters that cannot be resolved are referred to the Federal Financial Supervisory Authority, a government agency, for final resolution.The regulation and enforcement of financial reporting is in the public sector in the Czech Republic. The Ministry of Finance is responsible for setting accounting principles and it also oversees the Czech Securities Commission which is responsible for enforcing compliance with Czech requirements. Some observers question the effectiveness of the Czech system.A private sector group is responsible for regulating financial reporting in the Netherlands. TheDutch Accounting Standards Board issues guidelines on acceptable accounting principles.Enforcement is handled by the Enterprise Chamber, a special accounting court. It rules on whether companies have used acceptable accounting practices, but only after an interested party has brought a complaint. The Financial Reporting Supervision Division of the Netherlands Authority for Financial Markets is responsible for enforcing reporting requirements for listed companies.Regulation of financial reporting is in the private sector in the United Kingdom. The Accounting Standards Board determines Financial Reporting Standards. The authority of the ASB is set out in the law. Two groups are responsible for enforcing financial reporting standards, one in the private sector and the other in the public sector. The Financial Reporting Review Panel (private sector) and the Department of Trade and Industry (public sector) can investigate complaints about departures from accounting standards. If necessary, they can go to court to force companies to revise its financial statements.2.Given the requirement that all EU listed companies must use International FinancialReporting Standards in their consolidated financial statements, all five countries follow fairpresentation principles for this group of companies’ financial statements. The differenceamong the countries comes with listed companies’ individu al financial statements and withnon-listed companies. The overall picture is quite confusing.At the individual company level, France and Germany require local accounting standards. Both can be characterized as legal compliance, conservative, and tax-driven. Individual companyfinancial statements in the Netherlands and United Kingdom may use either local requirements or IFRS. However, in either case the result is fair presentation financial statements. The Czech Republic requires IFRS in listed c ompanies’ individual company financial statements, so the result is that they are fair presentation. In all five countries, non-listed companies may use either IFRS or local accounting standards for their consolidated financial statements. As characterized above, the resulting financial statements will be quite different for German and French companies. Czech accounting standards are mostly fair presentation, but there is still some tax influence. Thus, the resulting financial statements can also be different depending on the choice that companies make. Finally, non-listed companies’ individual financial statements must be prepared under local accounting standards in the Czech Republic, France, and Germany. Local accounting standards or IFRS may be used by this group of companies in the Netherlands and United Kingdom.3.The recently established auditor oversight bodies discussed in this chapter are:a.France –Haut Conseil du Commissariat aux Comptes (High Council of ExternalAuditors)herlands – Netherlands Authority for Financial Marketsc.United Kingdom – Professional Oversight BoardThe oversight body in France is in a government agency, while the one in the U.K. is a private sector body. The Dutch body is an autonomous administrative authority under the Ministry of Finance. They are a response to recent accounting scandals and represent efforts to the tighten control over auditors.4. Tax legislation is a significant influence on local accounting requirements in France andGermany. It is unimportant in the Netherlands and United Kingdom. Tax legislation has limited influence in the Czech Republic. Given that Czech accounting is still evolving, tax law can be expected to fill in areas where accounting standards are missing.5. Consolidated financial statements are the statements of a group of companies under commonmanagement or control. Individual company financial statements are the statements of the separate legal entities (parent and subsidiaries) that make up the group. EU countries prohibit IFRS for individual company financial statements when these statements are the basis for taxation and dividend distributions. They are “legal compliance” countries (see Chapter 2) and individual company financial statements must comply with the law. Other countries permit or require IFRS for individual company financial statements because they are “fair presentation”countries (Chapter 2). Individual company financial statements are not the basis for taxation or dividends. Local accounting standards follow fair presentation principles.6. There is no conclusive evidence linking high levels of legal accounting and reportingrequirements in a country and corresponding high quality levels of financial reporting. It appears that high legal requirements (for example, in France and Germany) lead to a certain amount of professional or bureaucratic inertia and form over substance thinking in financial reporting. Indeed, countries with significant state regulation of accounting and accountants are generally not among the innovative accounting leadership countries. If anything, comparatively high levels of legal requirements appear to depress the overall quality of reporting.7.This quote paraphrases a statement in the preamble to the charter establishing the GermanAccounting Standards Committee. We agree. Private sector initiatives (self-regulation) havebeen more successful than governmental initiatives in developing financial reporting regulations for national and international capital markets.Two noteworthy examples are the Accounting Standards Board in the U.K. (discussed in Chapter 3) and the Financial Accounting Standards Board in the U.S. (discussed in Chapter 4).Both have been flexible and adaptable in developing reporting standards in response to new circumstances. They are arguably the premier national standard setting bodies in the world. It is also noteworthy that Germany and Japan (Chapter 4) have recently moved to establish private sector organizations.Chapter 8 discusses international harmonization and convergence. There, the work of the International Accounting Standards Board and the European Union are discussed. The EU was not effective in establishing standards for capital markets and has now endorsed the efforts of the IASB.8. Existing French companies’ legislation in the form of the Plan Comptable Général and Code deCommerce have the greatest influence on day-to-day French accounting practices. The two other authoritative sources of financial accounting standards and practices have comparatively modest or sporadic influence.9. The statement is true. The German Accounting Standards Board is a private-sector body likethe FASB (U.S.), ASB (U.K.), and IASB. The process for establishing standards is also similar.Working groups examine issues and make recommendations to the Board. These groups represent a broad constituency. GASB deliberations follow a due process and meetings are open.10.Accounting requirements in the Czech Republic are based on EU Directives. Examples noted inthe chapter are the following:a.True and fair view embodied in the Accountancy Act.b.Required audit.c.Statement of cash flows not a required financial statement (though it is required in thenotes).d.Disclosures of employee information and revenues by segment.e.Consolidated financial statements required.f.Abbreviated reporting requirements for small companies.g.Notes include accounting policies.h.Listed companies use IFRS in consolidated financial statements.The accounting measurements discussed are also consistent with EU Directives, for example, the requirement for the equity method.11.The Dutch Enterprise Chamber of the Court of Justice of Amsterdam helps ensure that filed orpublished Dutch financial statements conform to all applicable laws. Shareholders, employees, trade unions, or public prosecutors may bring proceedings to the Chamber by alleging that officially filed or published financial statements do not conform to applicable requirements.The Enterprise Chamber carries out its mission by determining whether the allegations of deficient financial reporting are true and how material such deficiencies are. Depending uponthe case, the Chamber may require that financial statements be modified or it may seekpenalties through the Court of Justice.The Chamber is composed of three judges and two Dutch RAs. There is no jury. Appeals of anyof the Chambers rulings are difficult, may only be lodged with the Dutch Supreme Court, andare restricted to points of law.12.Britis h financial statements must present a “true and fair view” of a company’s financial positionand results of operations. The intent is similar to the U.S. “presents fairly.” However, the “presents fairly” test in the United States is whether financial sta tements conform to U.S. GAAP.The “true and fair” test in the United Kingdom requires auditors to step back and see whether the financial statements –taken as a whole –result in a fair presentation. U.K. GAAP may be overridden if complying with them wo uld result in an “unfair” presentation. In other words, judgment is exercised in determining whether the financial statements are true and fair. Exercises1. Francea.The Conseil National de la Comptabilité, or CNC (National Accounting Board) throughthe latest Plan Comptable Général and the Comité de la Réglementation Comptable, orCRC (Accounting Regulation Committee). The CNC and CRC are attached to theMinistry of Economy and Finance.b.The Autoritédes Marches Financiers (AMF) for French listed firms. The Division ofCorporate Finance (SOIF) conducts a general review of legal and other filings with theAMF. The Accounting Division (SACF) verifies compliance with accounting standards.The Ministry of Justice is indirectly responsible for compliance with reportingrequirements by non-listed companies through its role in supervising statutory auditors.Germanya.The German Accounting Standards Board for consolidated financial statements.Parliamentary legislation for individual company financial statements.b.The Financial Reporting Enforcement Panel (FREP). Matters that FREP cannot resolveare referred to Federal Financial Supervisory Authority (BaFin).Czech Republica.The Ministry of Finance.b.The Ministry of Finance also has supervisory responsibilities. Audits are regulated by theAct on Auditors which established Chamber of Auditors to oversee the auditingprofession.The Netherlandsa.Dutch Accounting Standards Board.b.Dutch Enterprise Chamber of the Court of Justice in Amsterdam. Financial ReportingSupervision Division of the Netherlands Authority for Financial Markets for listed firms.United Kingdoma.Accounting Standards Board.b.Both the Department of Trade and Industry and the Financial Reporting Review Panel ofthe Financial Reporting Council can investigate complaints about departures fromaccounting standards and they can go to court if necessary to force compliance.2. Good arguments can be made that France and Germany have the most effective accounting andfinancial reporting supervision mechanism for publicly traded companies. In France, the Autoritédes Marches Financiers (AMF) is a government agency that supervises the stock market. It is the French equivalent of the U.S. Securities and Exchange Commission (SEC). Two divisions within the AMF enforce compliance with reporting rules. The Division of Corporate Finance (SOIF) conducts a general review of legal and other filings with the AMF (including the annual report).The Accounting Division (SACF) verifies compliance with accounting standards. The AMF has the power to force compliance with accounting requirements. Germany has a two-tiered system.A private sector body, the Financial Reporting Enforcement Panel (FREP) reviews suspectedirregular financial statements that come to its attention. It also conducts random review of financial statements. If companies do not voluntarily change their financial statements, FREP refers the matter to the Federal Financial Supervisory Authority (BaFin), a government agency that regulates the stock exchanges (and banking and insurance industries). In both countries, the agencies responsible for compliance are proactive. The responsibility in the Czech Republic is the Ministry of Finance, but there are many questions about its effectiveness. The responsibility in the Netherlands rests with the Enterprise Chamber. However, it isn’t proactive – cases must be brought to it first. The Financial Reporting Supervision Division of the Netherlands Authority for Financial Markets is new (2006) but it can be expected to be effective. In the United Kingdom, the Financial Reporting Review Panel and the Department of Trade and Industry investigate complaints about financial reporting practices. It isn’t clear how proactive either o ne is in enforcing reporting standards for publicly traded companies. The United Kingdom does not have the equivalent of the U.S. SEC. In our view the most effective way to enforce accounting and financial reporting rules for publicly traded companies is a through government agency that is proactive in insuring compliance.3. At the time of writing, the following accounting organizations discussed in this chapter werelinked to IFAC s website:FranceCompagnie Nationale des Commissaires aux ComptesConseil Supérieur de l’Ordre des Experts-ComptablesGermanyInstitut der Wirtschaftsprüfer in Deutschland e.v.WirtschaftsprüferkammerCzech RepublicChamber of Auditors of the Czech RepublicUnion of Accountants of the Czech RepublicThe NetherlandsKoninklijk Nederlands Instituut van Registeraccountants (Royal NIvRA)United KingdomChartered Institute of Management AccountantsInstitute of Chartered Accountants in England and WalesChartered Institute of Public Finance and AccountancyThe Association of Chartered Certified AccountantsInstitute of Chartered Accountants of Scotland4.The question asked for five expressions, terms, or short phrases unfamiliar or unusual in thestudent’s home country. Taking the United States as the home country, here are eighteen:a.Duality in individual company and consolidated statements — The idea that the two setsof financial statements may be based on different GAAP, as in France in Germany.b.Social report —Required in France for companies with 300 or more employees itdescribes, analyzes, and reports on matters of training, industrial relations, health andsafety conditions, wage levels, benefits, and other work conditions.panies Act — National law regulating, among other things, financial reporting anddisclosures by companies.d.True and fair override — The idea in the U.K. that professional judgment can override astandard if necessary to give a true and fair view.e.Provisions and reserves — Used to smooth income and often based on tax laws, such asin Germany.f.National chart of accounts — A formal chart of accounts designed for an entire economyand typically used for strong central economic control.g.Secret reserves —Undisclosed and deliberate understatements of assets oroverstatements of liabilities.h.Plan Comptable Général — French uniform national chart of accounts.i.Sworn book examiners — A class of statutory auditors legally sanctioned in Germany toconduct independent audit examinations of companies.j.Statutory auditors —Auditors who are required by law (statute) to audit a company’s financial statements.k.Enterprise Chamber of the Court of Justice of Amsterdam —A judicial institution receiving formal complaints of nonconformance with established Dutch accounting andreporting standards.l.Generally acceptable accounting principles — Accounting guidelines issued by the Dutch Accounting Standards Board in the Netherlands.m.Proportional consolidation —Consolidation technique often used for joint ventures where all assets and liabilities are prorated to the owners in strict proportion to theirrespective ownership interest percentages.n.Legal reserves — Appropriations of retained earnings required by law in most code law countries.o.Determination principle — German requirement for book/tax conformity.p.Parent company only statements —Unconsolidated financial statements of a company controlling other (subsidiary) companies.q.Coupon voucher privatization system - the method used by the Czech Republic to privatize large-scale, government-owned enterprises. Vouchers allowed CR citizens tobuy shares for a nominal price.r.Joint stock companies and limited liability companies - the terms used in the CR for corporations and limited liability partnerships, respectively. Joint stock companies issueshares while limited liability companies do not.5.For each country discussed in the chapter, there are several financial accounting practices orprinciples at variance with international norms. The items below are illustrative only.a.France –Liabilities for post-employment benefits do not have to be recognized andfinance leases do not have to be capitalized. Both accounting treatments are examples ofform over substance and violate fair presentation. The treatment of post-employmentbenefits will understate reported earnings and understate reported liabilities. The debt toasset ratio will be understated. It is unlikely that an analyst will be able to adjust for thisvariance. The treatment of leases understates assets and liabilities, and understates thedebt to asset ratio. The effect on income depends on how much lease payments differfrom the amount of depreciation that would be recognized had the leased property beencapitalized. It is unlikely that an analyst can adjust for this variance.b.Germany - Two different purchase methods are allowed, and goodwill can be treatedseveral ways. The effects on reported earnings and the debt to asset ratio are unclear andit is unlikely that an analyst can adjust for these variances.c.Czech Republic –Goodwill may be written off in the first year of consolidation orcapitalized and amortized over a maximum of 20 years. The international norm is now tocapitalize goodwill and impairments test it each year. If goodwill is written offimmediately, there will be no effect on income compared to the international norm,except in a year where an impairments write-down would occur. The debt to asset ratiowill be higher compared to the international norm. If goodwill is capitalized andamortized, reported earnings will be lower than what it would be under the internationalnorm. As goodwill gets amortized, the debt to asset ratio will increase compared to theinternational norm. Analysts should be able to adjust to achieve “apples to apples”comparisons as long as the effects of the goodwill accounting are disclosed by Czechcompanies.d.The Netherlands - Comprehensive current value accounting. Though only used by aminority of Dutch companies, this microeconomics approach to measurement isencouraged in the Netherlands to an extent not seen elsewhere. Expenses should behigher under current value accounting, especially for cost of goods sold and depreciation.This means that reported earnings will be lower. With higher asset values, the debt toasset ratio will decrease. Generally, the effects of applying current value accounting aredisclosed in footnotes, so analysts should be able to adjust for this variance.e.U.K. – Assets may be valued at historical cost, current cost, or a combination of the two.To the extent that current cost is used, the effects on reported earnings and the debt toasset ratio will be the same as described for Dutch current value accounting. Analystswill be able to adjust for this variance to the extent that the effects of using current costsare disclosed in the footnotes.6. At the time of writing, the following numbers are reported by the World Federation of Stocka Euronext is a merger of the Paris, Amsterdam, and Brussels Stock Exchanges.The London Stock Exchange is significantly larger than the other stock exchanges in terms of numbers of listed companies. It also has more foreign listed firms. However, Euronext has proportionately more foreign listed firms than the other exchanges. Students will probably speculate that most of the “foreign” listed firms on these exchanges are from other European countries, a statement that is in fact true. No data are reported by the Prague Stock Exchange. It is not a member of the World Federation of Stock Exchanges. However, the chapter notes that the Prague Stock Exchange is small.7. The country whose GAAP is most oriented toward equity investors appears to be the UnitedKingdom. Its GAAP is closest to IFRS, which is clearly aimed at equity investors. Under U.K.GAAP, goodwill may be capitalized and impairments tested, the IFRS treatment. LIFO is alsonot permitted, the IFRS treatment. The Netherlands comes in “second,” but Dutch GAAP differs with IFRS on these two issues. The country whose GAAP is least oriented toward equity investors appears to be Germany, with France a close second. Germany has the most differences with IFRS.8. At the time of writing, the following companies are listed on the New York Stock Exchange fromthe European countries discussed in this chapter:FranceAir France - KLMAlcatel-LucentAlstomAXACompagnie Generale Geophysique-VeritasFrance TelecomGroupe DanoneLafargePublicis GroupeRhodiaSanofi-SynthelaboSCOR GroupSodexho AllianceSuezTechnipThomsonTOTAL .Veolia EnvironmentGermanyAllianzAltanaBASFBayerDaimlerChryslerDeutsche BankDeutsche TelekomE.ONEpcosFresenius Medical CareInfineon TechnologiesPfeiffer Vacuum TechnologyQimondaSAPSGL CarbonSiemensCzech Republic – None.NetherlandsABN AMROAEGONAerCap HoldingsArcelor MittalBuhrmannChicago Bridge & Iron CompanyCNH GlobalCore LaboratoriesHeadING GroupJames Hardies IndustriesReed ElsevierRoyal AholdRoyal Dutch ShellRoyal KPNRoyal Philips ElectronicsTNTUnileverVan der Moolen Holding United KingdomAbbey NationalAMVESCAPAstraZeneca GroupBarclays BankBarclaysBG GroupBHP BillitonBPBritish AirwaysBritish Sky Broadcasting GroupBT GroupBunzlCadbury SchweppesCarnivalCorus GroupDiageoGallaher GroupGlaxoSmithKlineHansonHSBC HoldingImperial Chemical IndustryImperial Tobacco GroupInterContinental Hotels GroupInternational PowerLloyds TSB GroupNational GridNational Westminster BankPearsonPrudentialReed ElsevierRio TintoThe Royal Bank of Scotland GroupScottish PowerSignet GroupSmith & NephewSpirent CommunicationsTomkinsUnileverUnited UtilitiesVodafone GroupWOLSELEYThe United Kingdom and the Netherlands have the most listed companies from European countries. The United Kingdom has the most, reflecting a common language and financial reporting heritage with the United States. The Netherlands has the second most. The chapter talks about Dutch companies’ long history of international listings and the fact that the Amsterdam Stock Exchange has not been an important source of finance. It is not surprising that Dutch companies would look to the United States for finance. Dutch financial reporting is also aimed at fair presentation, just as the United States (and United Kingdom). There are no Czech companies listed on the NYSE, reflecting the fact that the Czech Republic has only recently become a market economy.9. The role of government in developing accounting and auditing standards is strongest in France.Government agencies are responsible for both activities and government involvement is all-encompassing. The private sector has little or no influence. The government plays the least role in the United Kingdom and the Netherlands. In both countries, the private sector is responsible for both accounting and auditing standards. Government influence is strong in Germany, but the German Accounting Standards Board is in the private sector and the German Institute is responsible for audit standards. The government is responsible for accounting standards in the Czech Republic (the Ministry of Finance), but auditing standards are developed by the Chamber of Auditors, a self-regulated professional body.10. The European Commission has set up the European Group of Auditors’ Oversight Bodies(EGAOB) to coordinate the new public oversight systems of statutory auditors and audit firms within the European Union. The EGAOB may also provide input to the Commission on issues such as endorsing International Standards on Auditing and assessing the public oversight systems in individual European countries. These public oversight systems have responsibility for overseeing:•The approval and registration of statutory auditors and audit firms•The adoption of standards on ethics, internal control of audit firms and auditing•Continuing education, quality assurance and investigative and disciplinary systems.At the time of writing, the EU Web site listed four EU countries with an auditing oversight body: •France (Le Haut Conseil du Commissariat aux Comptes)•Germany (Abschlussprüferaufsichtskommission – Auditor Oversight Commission)•Ireland (Irish Auditing & Accounting Supervisory Authority)•United Kingdom (Financial Reporting Council)12.a.All countries require the purchase method, so there is no effect on the ratios for thismethod.b.All countries require that goodwill be capitalized and amortized, so there is no effect onthe ratios for this method. Compared to the IFRS treatment (capitalize and impairmentstest), the general effect is: (1) liquidity ratios unaffected; (2) debt to equity ratiounaffected; debt to asset ratio will be higher; (3) both profitability ratios will be lower.c.The equity method is used in all five countries, so there is no effect on comparative ratios.d.Current cost revaluations are allowed in the Netherlands and U.K. This practice results inhigher asset values, higher equity, and lower income (because of higher depreciation andcost of goods sold charges). Both solvency ratios and both profitability ratios willdecrease. The liquidity ratios should be unaffected.e.German and French depreciation charges are tax-based, which are normally higher thaneconomics-based depreciation. This will reduce income and lower the profitability ratios.The more rapid write-off of fixed assets will cause lower total asset values. Thus, thedebt to asset ratio should increase. The debt to equity ratio and both liquidity ratiosshould be unaffected.f.LIFO is permitted in Germany and the Netherlands, but not widely used. Companiesusing LIFO should have lower income, so lower profitability ratios. Inventory willprobably be lower, causing the debt to asset ratio to increase and the current ratio todecrease. Cash flow to current liabilities will be unaffected.g.Probable losses are accrued in all five countries, so there is no effect on comparativeratios.h.Finance leases are not capitalized in France, Germany, and the Czech Republic.Companies will report comparatively lower noncurrent liabilities and noncurrent assets.Income will also be affected, but the amount is probably immaterial. The liquidity ratiosshould be unaffected. Both solvency ratios should be lower and return on assets will behigher. The effect on return on equity is probably immaterial.。

国际会计第三次作业

国际会计第三次作业⼀、单选题1.(3分)（）6⽉美国的财务会计准则委员会正式颁布了财务会计准则130号《报告全⾯收益》。

A. 1990年B. 1995年C. 1997年D. 1998年答案C2.(3分)早在（）年，法国在《关于公司法改⾰的报告》中就建议公司每年公布“社会资产负债表”，即“社会报告”。

A. 1970B. 1965C. 1977D. 1975答案D3.(3分)在财务报告中披露企业的社会责任始于()。

A. 20世纪60年代B. 20世纪70年代C. 20世纪80年代D. 20世纪90年代答案A4.(3分)我国于（）起执⾏《企业会计准则—现⾦流量表》，以取代财务状况变动表。

A. 1998年1⽉1⽇B. 1998年7⽉1⽇C. 1999年1⽉1⽇D. 1999年7⽉1⽇答案A5.(3分)由于（）的存在，使得很难对财务分析进⾏国际⽐较。

A. 会计多样性B. 会计单⼀性C. 谨慎性D. 原则性答案A6.(3分)（）的主要⽬的是为了跨国公司合并其遍布世界各地的⼦公司的个别报表，这需要把按不同外币（往往是各⼦公司所在的东道国当地货币，也可能是第三国货币）表述的报表折算为母公司单独报表中的报告货币（往往是母公司所在国的货币）。

A. 编制合并报表B. 外币交易折算C. 资产减值D. 外币报表折算答案D7.(3分)在资产的确认上，关于（）的确认也许是最突出的问题。

A. 固定资产B. 存货C. ⽆形资产D. 交易性⾦融资产答案C8.(3分)增值表是⼀种反映社会责任和分配关系的报表，它（）。

A. 始创于亚洲，流⾏于欧洲B. 始创于欧洲，流⾏于西欧C. 始创于亚洲，流⾏于亚洲D. 始创于西欧，也流⾏于西欧答案D9.(3分)在法国、德国、瑞⼠和⽇本，税法普遍⿎励使⽤（）。

A. 加速折旧法B. 直线法C. 双倍余额递减法D. 间接法答案A10.(3分)股份公司业主权益会计中的国际差别，很多来⾃各国不同的（）要求。

国际会计练习册答案 (上海财经大学出版社)

第六章练习解答（第六章物价变动的国际会计）第一节通货膨胀对公司的影响第二节物价变动的会计处理方法第三节国际财务报告准则与国家规则和实践的比较习题解答1.名词解释1．1通货膨胀。

通货膨胀是指所有社会商品和劳务的一般价格水平或平均价格水平的持续上升。

在通货膨胀时期, 单位货币能买到的商品和劳务的量呈持续下降局面。

因此,通货膨胀也就是货币购买力的下降。

换句话说通货膨胀是指由于流通中纸币数量超过需要所引起的货币购买力下降和物价普通上涨的一种社会经济现象。

根据通货膨胀的程度不同,人们把通货膨胀划分为三类：第一类是指温和的通货膨胀;第二类是指急剧的通货膨胀;第三类是指恶性通货膨胀。

1．2一般购买力法。

一般购买力法是指在考虑总体物价水平的前提下，达到维持资产的实际购买力和所有者权益的会计计量方法。

一般购买力法用价格指数来调整国家货币单位购买力的一般变化。

其目的在于将不同时期的历史成本法下的名义数字转换成同一时期的数字，一般选取资产负债表日，这样使得财务报告中的所有数字都用同一购买力的货币单位来表示。

一般购买力法关注货币价值的上下波动，在财务报表中运用此方法调整会计科目时，必须识别哪些科目该调整、调整的依据（如消费者价格指数）以及在财务报表的哪些地方反映这些调整。

1．3 现值法。

现值法是指基于考虑现值或具体物价变化的会计处理方法。

现值法下更关注公司具体资产的成本或价值的变化，公司只有保持了其资产的原有价值，才会考虑公司的盈利是多少。

其目的是计量公司的有形资产、生产能力或营运资产。

因此，在现值法下，是从有形资产的角度来衡量营运和公司的财务状况。

那末，在现值法下强调公司所拥有的、或使用或出售的有形资产的特定价格变化。

1．4消费者价格指数（CPI）:消费者价格指数(Consumer Price Index)，是对一个固定的消费品一篮子价格的衡量，主要反映消费者支付商品和劳务的价格变化情况，也是一种度量通货膨胀水平的工具，以百分比变化为表达形式。

国际会计作业三答案

国际会计作业三一、判断正误1、外币兑换和外币折算这两个概念是密切相关的。

2、功能货币是计量企业的现金流量和经营成果的统一尺度。

3、套期活动意味着消除汇率变动风险，因而总能获利。

4、时态法是对区分货币性与非货币性项目法概念上的改进。

5、时态法是对区分货币性与非货币性项目法程序上的根本改变。

6、多种汇率法与现行汇率法没有根本差别。

7、外币兑换是指把外币换成本国货币、把本国货币换成外币、或是不同外币之间的互换。

8、期汇市场上的主要衍生金融工具是远期合同、期货合同、期权合同。

9、累加法和扣除法都是在计算出增值额之前，就按照增值税率计算增值税额。

10、跨国公司与单纯的国内企业相比具备固有的税务计划优势。

二、名词解释1、外币折算外币折算就是关于将非记账本位币业务按一定的汇率使用一定的计算方法转换成按记账本位币计量的经济业务的过程。

2、外币兑换外币兑换：就是两种不同货币间的实际交换。

包括国际企业以本国货币自外汇银行买入某种外币，或将某种外币卖给外汇银行获得本国货币，或通过外汇银行将某一外币转换成另一种外币。

3、国际税务国际税务是指两个或两个以上的国家（和税收管辖区），在凭借其税收管辖权对同一跨国纳税人的同一项所得征税时，所形成的各国政府和跨国纳税人之间的税收征纳关系，以及国家与国家之间的税收分配关系。

4、功能货币功能货币应该企业在从事经营活动的环境中主要使用的货币，以它作为单一计量尺度是恰当的。

三、简答题1、说明远期合同的共性和特性，它们与期权合同的不同是什么？外汇远期合同适用于对外币交易形成的特定债权、债务进行套期保值。

一般将持有至到期日进行柜台交割，不便于用来进行投机牟利。

外汇期权合同是从外汇远期合同和期货合同中又派生出来的衍生金融工具，如前述，“期权”)是一种选择权。

期权合同的买方（即持权人）享有在合同期满或之前选择执行或不执行按规定价格购入或售出一定数额的某种金融资产（如外汇、股票或计息工具等）的权利；而期权合同的卖方（即发行方、立权人）则有义务在买方要求履约时出售或买进买方所购入或售出的该项金融资产。

西工大2020年4月《国际会计》作业机考参考答案

西工大2020年4月《国际会计》作业机考参考答案试卷总分:100 得分:98要答案：wangjiaofudao一、单选题 (共 20 道试题,共 40 分)1.法国由（）负责发布为执行和扩展《会计方案》所需的会计准则。

A.国家会计委员会B.注册会计师协会C.国家经济与财政部D.证券交易委员会正确答案:A2.诺比斯教授在会计模式的划分中借用生物学中的术语：纲、亚纲、族、种和个体根据（）对各国的会计实务体系进行了划分。

A.财务报告惯例B.会计处理方法C.影响地区D.会计处理原则正确答案:A3.增值表是一种反映社会责任和分配关系的报表，它（）。

A.始创于亚洲，首先流行于欧洲B.始创于亚洲，首先流行于亚洲C.始创于欧洲，首先流行于西欧D.始创于西欧，首先也流行于西欧正确答案:D4.经合组织理事会的国际投资和跨国企业委员会在1976年6月发布了一份重要的文件是（）。

A.《关于跨国企业信息披露的指南》B.《关于跨国企业投资的概要》C.《关于跨国企业信息披露的概要》D.《关于跨国企业投资的指南》正确答案:D5.英国的应用的审计标准和指南是由（）的审计标准委员会发布的。

A.注册会计师特许协会B.管理会计师特许协会C.财政与会计工作特许协会D.会计职业团体协商委员会正确答案:6.美国会计学会国际会计工作和教育委员会在1975—1976年的报告中对世界的会计模式根据（）进行了分类。

A.会计原则B.会计理论C.影响地区D.会计实务7.通过“公认会计原则”主要是为了保护证券市场投资人利益会计模式最典型的国家是（）。

A.美国B.英国C.瑞典D.意大利正确答案:8.以下关于发展中国家会计实务体系的一般特征，不正确的是（）。

A.会计实务处于不断变革之中B.会计职业届力量薄弱C.为保护本国经济，独立制定会计准则D.财务报表编制中保密与充分披露矛盾，政府干预严重、合法性高于公允性正确答案:9.法国由（）负责发布为执行和扩展《会计方案》所需的会计准则。

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。

国际会计练习册答案 (上海财经大学出版社)

第三章习题解答一、名词解释1 演绎法：在演绎法下先确定出相关的环境因素，然后把这些因素与不同国家的会计实务结合起来，从而提出不同的国家组别或者会计发展模式。

2归纳法：在归纳法下，先从单个国家的会计实务分析开始，然后确定出发展模式或者组别，最后对不同的经济、社会、政治和文化做出解释。

3 宏观经济模式：会计实务是从国家的经济目标中派生出来的并为其服务。

由于企业协调其活动以符合国家的政策，因此企业的目标通常遵循而不是引导国家的经济政策。

例如，国家为了避免商业周期的波动需要采取稳定就业的政策，可能采用导致利润被平均化的会计。

为刺激某个行业的发展，可能允许某行业快速冲销资本性支出。

代表国家有瑞典。

4微观经济模式：会计按照微观经济原则发展，单个的企业是关注的中心，它们的主要目的是生存。

为了保全实体资本，需要清楚区分资本与收益，以便评价和控制经营活动。

基于重置成本的会计计量适合此模式。

5独立学科方法：会计被看作一项经营职能，它的概念和原则来源于所服务的经营过程，企业借助于经验、实践和直觉来应对现实世界中的复杂性和不确定性。

会计在特殊的、零散的判断和试错中发展起来。

例如强调收益信息的披露。

在英国和美国，会计是作为独立学科发展的。

6统一方法：会计标准化并作为中央政府管理控制的工具。

计量、披露和列报上的统一性，使得会计信息更易于被政府计划部门、税务当局以及企业经理人员用来控制各种类型的经营活动。

这种模式常见于政府强烈干预经济的国家，会计被用来计量业绩、分配资源、征收税款和控制价格等。

前苏联和曾经实行计划经济的其他社会主义国家是典型的代表。

另外拥有统一的会计科目表的法国也是典型代表。

二、单项选择题1.国际会计在全球范围内面临的主要挑战包括( )：A．全球会计的协调 B. 新兴资本市场的财务报告确 C.社会和环境报告D.高科技时代的财务报告E.包括以上各项.【选E】2.按照国家将全球会计模式进行分类的好处在于( )A.通过考察属于同一群体的其他国家的经验,各国可以借鉴其会计经验。

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.。

国际会计考试题和答案

国际会计考试题和答案一、单项选择题（每题2分，共20分）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. 美国财务会计准则委员会（FASB）D. 欧洲财务报告咨询组（EFRAG）答案：B3. 以下哪项不是国际会计准则（IAS）的一部分？A. IAS 1 - 财务报表的呈报B. IAS 16 - 固定资产C. IAS 39 - 金融工具：确认和计量D. FAS 123 - 股票补偿答案：D4. 国际会计准则中，关于收入确认的原则是什么？A. 收入应在实现时确认B. 收入应在收到现金时确认C. 收入应在合同签订时确认D. 收入应在交付商品或服务时确认答案：D5. 国际会计准则中，关于外币交易的会计处理，以下哪项是正确的？A. 外币交易应以交易发生时的汇率进行初始确认B. 外币交易应以资产负债表日的汇率进行初始确认C. 外币交易应以平均汇率进行初始确认D. 外币交易应以即期汇率进行初始确认答案：D6. 国际会计准则中，关于合并财务报表的编制，以下哪项是正确的？A. 只有当母公司拥有子公司超过50%的股份时，才需要编制合并财务报表B. 即使母公司拥有子公司的股份不足50%，但能够控制子公司，也需要编制合并财务报表C. 母公司与子公司之间的交易不需要在合并财务报表中进行抵消D. 合并财务报表中，子公司的资产和负债应以母公司的汇率进行折算答案：B7. 国际会计准则中，关于资产减值的测试，以下哪项是正确的？A. 资产减值测试应在每个会计年度进行B. 资产减值测试应在每个季度进行C. 资产减值测试应在资产发生减值迹象时进行D. 资产减值测试应在资产价值恢复时进行答案：C8. 国际会计准则中，关于租赁的分类，以下哪项是正确的？A. 所有租赁都应作为经营租赁处理B. 所有租赁都应作为融资租赁处理C. 租赁的分类取决于租赁的性质和目的D. 租赁的分类取决于租赁的期限和租金支付方式答案：C9. 国际会计准则中，关于退休福利的会计处理，以下哪项是正确的？A. 退休福利应作为负债在资产负债表中确认B. 退休福利应作为费用在利润表中确认C. 退休福利应作为资产在资产负债表中确认D. 退休福利应作为收入在利润表中确认答案：A10. 国际会计准则中，关于环境成本的会计处理，以下哪项是正确的？A. 环境成本应作为费用在利润表中确认B. 环境成本应作为资产在资产负债表中确认C. 环境成本应作为负债在资产负债表中确认D. 环境成本不需要在财务报表中确认答案：C二、多项选择题（每题3分，共30分）11. 国际会计准则中，以下哪些项目属于财务报表的主要组成部分？A. 资产负债表B. 利润表C. 现金流量表D. 所有者权益变动表E. 财务报表附注答案：A, B, C, D, E12. 国际会计准则中，以下哪些因素可能影响收入的确认？A. 风险和报酬的转移B. 控制权的转移C. 经济利益的流入D. 合同的签订E. 现金的收到答案：A, B, C13. 国际会计准则中，以下哪些因素可能影响资产减值的判断？A. 资产的公允价值下降B. 资产的使用寿命缩短C. 资产的用途改变D. 资产的维护成本增加E. 资产的可回收金额低于账面价值答案：A, B, C, D, E14. 国际会计准则中，以下哪些因素可能影响租赁的分类？A. 租赁的期限B. 租赁的租金支付方式C. 租赁资产的所有权转移D. 租赁资产的残值E. 租赁资产的维修和保养责任答案：A, B, C, D, E15. 国际会计准则中，以下哪些因素可能影响退休福利的会计处理？A. 退休福利计划的性质B. 退休福利的支付方式C. 退休福利的计算方法D. 退休福利的基金状况E. 退休福利的支付时间答案：A, B, C, D, E16. 国际会计准则中，以下哪些项目属于财务报表附注的披露内容？A. 会计政策B. 会计估计变更C. 重要会计差错更正D. 财务报表的编制基础E. 财务报表的批准报出答案：A, B, C, D, E17. 国际会计准则中，以下哪些因素可能影响外币交易的会计处理？A. 交易的货币种类B. 交易的金额C. 交易的日期D. 交易的汇率E. 交易的结算方式答案：A, C, D, E18. 国际会计准则中，以下哪些因素可能影响合并财务报表的编制？A. 控制关系的存在B. 合并范围的确定C. 合并方法的选择D. 合并报表的编制时间E. 合并报表的披露要求答案：A, B, C, D, E19. 国际会计准则中，以下哪些因素可能影响环境成本的会计处理？A. 环境法规的要求B. 环境风险的评估C. 环境成本的计量D. 环境成本的确认时点E. 环境成本的披露要求答案：A, B, C, D, E20. 国际会计准则中，以下哪些因素可能影响金融工具的会计处理？A. 金融工具的性质B. 金融工具的分类C. 金融工具的公允价值D. 金融工具的风险管理E. 金融工具的披露要求答案：A, B, C, D, E三、判断题（每题2分，共20分）21. 国际会计准则要求所有企业必须使用公允价值计量其资产和负债。

国际会计作业3答案

《国际会计》作业3参考答案一、简答题1．答在母公司理论下，合并股东权益是关于母公司股东的权益，由母公司自身的股东权益和母公司在子公司股东权益中的份额两部分组成。

在合并资产负债表上，子公司股东权益的少数股权部分即少数股权应以单独项目反映在合并负债之中。

合并损益表是关于母公司净损益形成情况的报表，由于母公司净损益包括母公司自身形成的净损益与子公司净损益中属于母公司的份额，因而子公司净损益中属于少数股东的部分，应以单独项目“少数股东损益”列示在合并费用中。

合并留存收益表是关于母公司净收益分配情况的报表。

在编制股权取得日的合并资产负债表时，应对于公司净资产中的母公司部分按公允价值计量，而对属于少数股东的部分仍按原账面价值计价，即合并商誉只归属于母公司股东。

在母公司理论下，集团内发生的未实现损益也只抵销属于母公司的部分。

实体理论认为，合并会计报表应主要为集团所有股东的利益服务；在集团内无论是母公司股东还是子公司的少数股东，都是集团的股东，应平等地对待它们。

因而，应以单独项目“少数股权”反映在合并资产负债表的合并股东权益中；同样，在合并损益表中，也应以单独项目将“少数股东损益”反映在合并净收益中；合并留存收益表就是关于集团全体股东净收益分配情况的报表。

在实体理论下，若母公司以其现金等资产、债券甚至普通股购买子公司的控股权时，应按购买日的公允价值来计量子公司当时的全部净资产，从而合并商誉应归属集团的全体股东。

在实体理论下，集团内发生的未实现损益应予全部抵销。

2．答购买法是以母公司购买子公司为假设而编制合并会计报表的一种方法。

它将母公司取得对子公司的控制权视同母公司购买子公司的净资产，因而要求和购买其他资产一样，子公司的净资产应在合并资产负债表上按购买日(控制权取得日)的购买成本即公允市价计价。

具体来说，这种方法的要点是：在合并资产负债表上，子公司的净资产按控制权取得日的公允市价反映；母公司本身的净资产按账面价值反映。

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