(财务会计)国际会计复习资料中英结合版

国际会计复习资料

A.Basic Knowledge

1.we view accounting as consisting of three broad areas: measurement、[‘meʒəmənt]（计量）disclosure[dis’kləuʒə](披露) and auditing[‘ɔ:ditiŋ]（审计）.

2.The three international organization of accounting profession are

（International Federation of Accountants;IFAC)（国际会计师联合会）

(International Accounting Standards Committee; IASC)（国际会计准则委员会）(International Auditing practice Committee;IAPC) (国际审计实务委员会)

3.Hofstede’s four cultural dimensions are（霍夫斯泰德的四个文化层面）：

(1)individualism(个人主义）

(2)power distance（权力距离）

(3)uncertainty avoidance（风险规避）

(4)masculinity（阳刚之气）

4. The four culture dimensions that affect a nation’s financial reporting practices by Gray refer to?

影响一个国家的财务报告的做法的四个层面系指：

(1)Professionalism (职业主义维度）

(2)Uniformity （统一性维度）

(3)conservatism （保守主义维度）

(4)Secrecy （保密性维度）

5.Accounting standard setting normally involves a combination of private and public sector groups.（会计准则的制定通常涉及结合私营和公共部门的群体。）

6.The private sector includes the accounting profession and other groups affected by the financial reporting process.（私营部门包括会计专业和受财务报告程序影响的其他团体。）

7.The public sector includes such agencies as tax authorities ministries responsible for commercial law,and securities commissions.（公共部门，包括负责商业法的税务机关部委和证券委员会）

8.One key distinction in financial reporting is whether accounting is oriented toward （定位于）

a fair presentation （公允表述）of financial position and results of operations or toward compliance with legal (符合法律法规)requirements and tax laws.

9.The countries who emphasize Fairness and substance over form include United Kingdom, United States, Canada, Mexico and Philippines.Their accounting systems are usually

associated with a common law legal system and shareholders as the principal source of finance.（强调公平和实质重于形式的国家包括英国，美国，加拿大，墨西哥和菲律宾。它们的会计制度通常与普通法法律制度和股东的主要资金来源联系。

10.Countries whose accounting system are oriented toward compliance with legal（符合法律法规）requirements tend to have a code law legal system and rely heavily on banks and the governments as sources of finance.

11.Accounting in the United States is regulated by a private sector body the Financial Accounting Standards board, or FASB（财务会计准则委员会),but a governmental agency (the Securities and Exchange Commission, or SEC)（美国证券交易委员会）underpins the authority of its standards. SEC have right to supervise and revise to the standard finally . 在美国会计是受一个私营部门机构（财务会计标准委员会）管制的，但政府机构（美国证券交易委员会）的权威基础是其标准。美国证券交易委员会最后也有权监督和修订标准。

12.The basic characteristic of United Kingdom Accounting pattern is the requirement to financial accounting and report is from the companies law.(公司法)

13.Th e accounting “the true and fair” view appear in United Kingdom companies law (1948) first. （会计的“真实和公正”第一次出现在英国的公司法）

13.FASB has Seven full-time members?（财务会计准则委员会有7个全职成员）

14 In France , large companies must also prepare documents relating to the prevention of business bankruptcies and a social report .（在法国，大企业也必须准备有关防止企业破产和和社会报告。

的文件）

15.The following three exchange rates can be used to translate foreign currency balances to domestic currency.they are the current rate.the historical rate and the average rate（以下三个汇率可以用来转化外币货币为本国货币.它们是现行汇率，历史汇率和平均汇率）

16.There are four methods can answer the questions above and be used in foreign currency translation.

Concepts:

1.current rate method（现行汇率法）

2.current-noncurrent method（流动性与非流动性法）

3.monetary-nonmonetary method（货币性与非货币性项目法）

4.temporal method（时态法）

17.In a direct quote（直接标价）, the exchange rate specifies the number of domestic currency units （本国货币单位）needed to acquire a unit of foreign currency.（外国货币）

18.The majority countries in the world use the direct quote except British and America .

19.under deferral（递延）method translation gains and losses （外币折算损益）are listed on the balance sheet (资产负债表). It is regarded as a single item”“Translation gains ( losses)”, list at