比较国际会计考前复习资料简化版
国际会计复习题及答案
国际会计复习题及答案一、单项选择题1. 国际会计准则委员会（IASC）成立于哪一年？A. 1973年B. 1975年C. 1989年D. 1991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. 国际货币基金组织（IMF）D. 世界银行答案：B3. 下列哪项不是国际会计准则（IAS）的特点？A. 原则导向B. 规则导向C. 国际性D. 一致性答案：B4. 国际会计准则（IAS）与美国通用会计准则（GAAP）的主要区别是什么？A. 会计政策的选择B. 会计估计的方法C. 会计信息的披露D. 会计准则的制定机构答案：D5. 国际会计准则第8号（IAS 8）主要涉及哪方面的会计处理？A. 外币交易B. 资产减值C. 会计政策变更D. 错误更正答案：D二、多项选择题1. 国际会计准则（IAS）中，哪些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. 所有者权益变动表答案：ABCD2. 根据国际会计准则，下列哪些项目需要在财务报表中披露？A. 会计政策B. 会计估计变更C. 重大会计差错D. 财务报表的编制基础答案：ABCD3. 国际会计准则中，哪些因素会影响外币交易的会计处理？A. 汇率变动B. 交易性质C. 报告货币D. 经济环境答案：ABC三、判断题1. 国际会计准则（IAS）和国际财务报告准则（IFRS）是同一概念的不同表述。
（错误）2. 国际会计准则第21号（IAS 21）要求企业必须以功能货币报告外币交易。
（错误）3. 国际会计准则第39号（IAS 39）涉及金融工具的确认和计量。
（正确）四、简答题1. 简述国际会计准则第12号（IAS 12）中关于所得税会计处理的主要原则。
2. 描述国际会计准则第16号（IAS 16）中关于固定资产折旧方法的选择标准。
国际会计期末复习资料
国际会计期末复习资料复习资料一、名词汉译英（本大题共5道小题，每小题1分，共5分）1、融资活动2、投资活动3、公认会计原则4、证券交易委员会5、国际财务报告准则6、国际会计准则理事会7、公允反映8、法律遵循9、资产负债表10、经济合作与发展组织二、英译汉（本大题共3道小题，每小题10分，共30分）1.Accounting entails several broad processes : measurement , disclosure and auditing . Measurement is the process of identifying , categorizing , and quantifying economic activities or transactions . These measurements provide insights into the profitability of a firm's operations and the strength of its financial position . Disclosure is the process by which accounting measurements are communicated to their intended users . This area focuses on such issues as what is to be reported , when , by what means , and to whom . Auditing is the process by which specialized accounting professionals(auditors) attest to the reliability of the measurement and communication process . Whereas internal auditors are company employees who answer to management , external auditors are nonemployees who are responsible for attesting that the company's financial statements are prepared in accordance with generally accepted standards .2. Accounting in common law countries is characterized as oriented toward "fair presentation" , transparency and full disclosure and a separation between financial and tax accounting . Stock markets dominate as a source of finance , and financial reporting is aimed at the information needs of outside investors . Setting accounting standards tends to be a private sector activity , and the accounting profession plays an important role .3、Accounting in code law countries is characterized as legalistic in orientation , opaque with low disclosure , and an alignment between financial and tax accounting . Banks or governments ("insiders") dominate as a source of finance , and financial reporting is aimed at creditor protection . Setting accounting standards tends to be a public sector activity , with relatively less influence by the accounting profession .4、Accounting standards setting normally involves a combination of private- and public-sector groups . The private sector includes the accounting profession and other groups affected by the financial reporting process , such as users and preparers of financial statements and employees . The public sector includes such agencies as tax authorities , government agencies responsible for commercial law , and securities commissions . Stock exchanges may influence the process and may be in either the private or public sector , depending on the country . The roles and influence of these groups in setting accounting standard differ from country to country . These differences help explain why standards vary around the world .5．The Sarbanes-Oxley Act was passed in the wake of numerous corporate and accounting scandals, such as Enron and WorldCom. The act limits the services that audit firms can offerclients and prohibits auditors from offering certain nonaudit services to audit clients. It also requires that lead audit partners rotate off audits every five years. Section 302 of the act requires a company’s chief executive officer and chief financial officer to certify each quarterly and annual report. Section 404 requires manage ment’s assessment of internal control over financial reporting, along with a related report by the independent auditor.6、Briefly, individualism is a preference for a loosely knit social fabric over an interdependent, tightly knit fabric. Power distance is the extent to which hierarchy and an unequal distribution of power in institutions and organizations are accepted. Uncertainty avoidance is the degree to which society is uncomfortable with ambiguity and an uncertain future. Masculinity is the extent to which gender roles are differentiated and performance and visible achievement are emphasized over relationships and caring.三、简答题（本大题共3道小题，每小题15分，共45分）1、对会计体系进行分类的目的是什么？2、为什么说国家层面上的许多会计差别已经越来越模糊不清？3、简述处理会计、披露和审计准则国际差异的方法有哪些，并分别进行简要评价。
国际会计复习资料
国际会计形成的3个原因：顺应第二次世界大战以后国际贸易、国际资本流动和国际经济合作强劲发展的要求，顺应跨国公司不断发展壮大的要求。
会计职业界提供国际性服务的三个层次：1最高层次是一体化的国际性会计师事务所（普华永道、毕马威国际、德勤、安永国际）2第二层次是建立在“联盟”基础上的兼具国际和国内性质的会计师事务所3第三层是国内性质的会计师事务所为从事国际业务而进行的临时性协作。
国际会计：国际性交易的会计，不同国家会计原则的比较，以及世界范围内不同会计准则的协调化。
对会计模式的形成和发展起重大作用的社会经济坏境因素：1法律制度2企业资金来源3税制4政治和经济联系5通货膨胀6经济发展水平7教育水平8地理条件四种会计模式的主要特征：美国会计模式：1在官方的支持和干预引导下幽冥间机构制定会计准则2财务会计准则委员会与财务会计准则3年度审计和公布财务报告的法定要求只要是用于公众公司4强大的路埃及职业解组织5以财务会计概念框架知道会计准则的制定。
英国会计模式：1通过《公司法》管理公司事务，包括对公司财务会计和报告的要求2会计准则的制定转变成政府监管独立民间机构制定转变成将国际会计准则应用于英国的会计制定。
法国会计模式：1以税务为导向的会计2由政府制定颁布全国统一的《会计方案》3极度稳健和形式胜于实质。
德国会计模式：1会计服从于法律要求2以公司利益为导向——极端稳健和不要求充分披露3按总费用法编制的损益表。
论述：美英会计模式和欧洲大陆会计有什么差异？一是环境因素的主要差异：1.美国和英国同属不成文法系国家，而欧洲大陆国家则属成文法系国家。
2.美国和英国的资本市场最为发达，企业面向社会公众筹资（通过证券市场发行股票和债券），而欧洲大陆国家，主要依靠大银行筹集资金（德国是典型代表），或在一定程度上依靠政府投资。
3.美国和英国的跨国经营活动和跨国公司最为发达，相对来说，欧洲大陆国家的跨国公司和经营规模就较小。
二是会计实务中的主要差异：1.公允表述与遵循法律之间的矛盾。
[财会考试]国际会计复习题-精品文档
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国际会计复习重点一，三种不同含义的国际会计的概念：1，世界会计：国际会计是世界上所有国家都认可和采纳的一种全球性会计制度，它可以适用于一切国家。
2，国际会计：国际会计是世界各国不同会计原则，准则，原理和方法的集合体。
它包含着各个国家公认的会计原则，是多原则概念结构，不认为能建立一套全球公认的、完美的会计原则和制度。
3，国外子公司会计：这种概念概括的是母公司及其国外子公司的会计实务，研究跨国公司国际经营活动中产生的特殊会计问题。
国际会计是一个集合体，通过对这个集合体的研究，找出各国会计原则，原理和方法方面的差异及其原因，归纳出各国通行的国际惯例，可以有助于协调各国的会计实务，有利于提高跨国公司的经营效率，为发展各国经济服务。
因此，国际会计是以会计的国际差异和国际惯例为研究对象，以会计的国际比较分析，跨国公司特有的会计计量、报告和控制问题，国际金融市场对会计的需求以及各种国际组织对世界范围内会计和财务报告所进行的协调等为研究内容，将一般目的的、面向本国的会计在广泛的意义上扩展到国际环境中形成一门新兴的会计学科。
一，各国会计环境差异的成因剖析1，法律因素2，政治因素3，经济因素4，税收因素5，文化因素：比较著名的是以霍夫斯特德的价值倾向为代表的文化取向理论为基础进行的研究。
他提出的一个国家的价值倾向所反映的文化取向表现在四个方面：（1），个体主义取向对集体主义取向（2），大跨度权力结构取向对小跨度权力结构取向（3），避免不确定性愿望中的强避免取向对弱避免取向（4），阳性取向对阴性取向6，教育因素二，国际会计模式：是将国际范围内一定时期各国会计状况用抽象化和典型化的方法进行分组、归类而形成的具有一定特征的会计实务形式和定式。
三，缪勒的开创性工作的内容1，按宏观经济要求发展会计：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。
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企业和私人。
国际会计期末复习资料
9 ．英国的会计职业团体产生时间最早的是(B)。
A英格兰和威尔士特许会计师协会B苏格兰特许会计师协会
C管理会计师协会D特许注册会计师公会
10．法国会计的重要特征是实行统一的会计制度，对系统表述统一会计制度的文件称为(C)。
A会计准则B会计原则C会计方案D会计法
11 ．在法院设立“企业合议庭”的是(B)。
日本会计发展缓慢的原因： 1.日本是一个有着强烈文化和宗教根基的传统社会，存在着传统与外来影响的矛盾，外来影响只能逐步地被接受 2. 日本个人和企业关系中的群体意识和互相依赖性，与西方国家个人和团体之间互相独立、疏远的关系截然相反 3.日本的中央政府也会严格控制企业的活动，这意味着对企
A先进先出法B后进先出法C加权平均法D移动平均法
28、德国的会计惯例对流动负债和长期负债的划分描述正确的是(B)。
A凡在资产负债表日期 1 年以后到期的负债项目，应归入长期负债
B凡在资产负债表日期 4 年以后到期的负债项目才归入长期负债
C采用了“一年或一个营业周期孰长”的规定
D2 年以后到期的负债项目才归入长期负债
A英格兰和威尔士特许会计师协会B苏格兰特许会计师协会
C管理会计师协会D特许注册会计师公会
23、日本的《商法》以保护(C)的利益为指导思想。
A投资者B雇员C债权人D企业管理层
24、以下哪项不是会计职业国际化的阻力(D)。
A取得执业资格的学历条件B后续教育C执业资格考试D执业资格费用
25、IASB是以下哪个组织的简称(A)。
29、跨国公司兴起导致的独特的会计问题是(B)。
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
30、国际双重征税发生的根源是(A)。
国际会计复习题
国际会计复习题国际会计复习题在全球化的背景下，国际会计成为了一个重要的领域。
国际会计准则的制定和应用对于跨国企业和国际贸易具有重要意义。
为了更好地理解和应用国际会计准则，我们需要进行复习和思考。
以下是一些国际会计复习题，帮助我们巩固知识和提升能力。
1. 国际会计准则委员会（IASB）的主要职责是什么？它与国际财务报告准则（IFRS）的关系是什么？2. 请解释以下术语：财务报表、资产、负债、所有者权益、收入和费用。
3. 什么是会计政策？它对财务报表有什么影响？4. 国际会计准则要求企业按照成本模式或公允价值模式进行资产计量。
请解释这两种模式的区别，并说明其优缺点。
5. 什么是公允价值？公允价值计量在财务报表中的应用有哪些？6. 请解释以下术语：净利润、毛利润、营业利润、利润总额和净利润。
7. 国际会计准则要求企业编制资产负债表、利润表、现金流量表和股东权益变动表。
请解释这些财务报表的作用和内容。
8. 什么是会计准则的一致性原则？为什么一致性在财务报表编制中很重要？9. 国际会计准则对于关联方交易有特殊要求。
请解释什么是关联方交易，并说明其对财务报表的影响。
10. 什么是财务报表附注？它在财务报表中的作用是什么？11. 国际会计准则要求企业按照经济实质进行会计处理。
请解释什么是经济实质，并说明其与法律形式的关系。
12. 请解释以下术语：资本化、摊销、减值和减值测试。
13. 国际会计准则要求企业披露重要会计估计和会计政策的变更。
请解释什么是会计估计和会计政策的变更，并说明其对财务报表的影响。
14. 什么是财务报表的审核？审核师的职责是什么？为什么财务报表的审核很重要？15. 国际会计准则要求企业披露关键的非财务信息，如企业的风险管理和可持续发展。
请解释这些非财务信息的重要性，并说明其对投资者和利益相关者的影响。
通过回答以上复习题，我们可以对国际会计准则有更深入的理解。
同时，这些问题也帮助我们思考国际会计准则在实际应用中的挑战和影响。
国际会计复习资料
一、名词解释1、国际会计2、母公司理论3、国际双重征税4、现行成本5、会计协调6、名义货币7、控制8、商誉9、一项交易观10、间接标价法等二、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、你是如何认识影响国际会计发展的经济因素3、什么是货币性项目和非货币性项目？它们各有何特点？4、你是如何认识影响国际会计发展的经济因素。
5、欧盟进行会计协调有哪些途径，并评价其效用性。
6、简要叙述企业联合日合并财务报表的编制方法。
你认为目前中国合并报表实务中主要采用的是什么方法？7、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。
8、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？9、简述预算在国际经营活动中的作用以及影响预算的主要因素三、判断题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。
11、建立在“联盟”基础上的兼具国际和国内性质的会计师事务所, 其利润是在世界范围内的入伙成员之间进行分配的。
12、20世纪70年代国际会计的研究中,乐观主义者把国际会计视为跨国公司、母公司 与国外子公司会计。
13、国际会计就是跨国公司与国外子公司之间的会计实务。
14、会计随着商业活动的扩展而传播。
15、会计职业界提供国际服务有二个层次，分别是一体化的国际性会计师事务所、兼具国际和国内性质的会计师事务所16、跨国公司的存在对会计国际化没有影响。
国际会计复习资料
会计分录：
开户时：
借：其他应收款US$220000
贷：现金US$220000
开仓时：（购入商品及交付手续费和佣金）
借：期货投资US$68750
期货投资手续费US$100
期货投资佣金US$20
贷：期货交易清算US$68870
（125000×0.5500=68750）
确认持仓盈亏：125000×（0.4900-0.5500）=7500
答案：
8月8日的会计分录为：
借：应收账款US$4000 ￥33000
贷：销货 ￥33000
8月18日会计分录：
借：银行存款——美元存款￥33200
贷：应收账款US$4000 ￥33200
期末会计分录为：
借：应收账款 ￥200
贷：汇兑损益 ￥200
就该业务来说：虽然在8月18日该企业“应收账款”账户的美元余额为零，但记账本位币却出现借方余额200元，这正是财务报表日需要调整的会计事项之一。
应收账款20000
存货30000
固定资产160000
资产总额220000
应付账款48000
长期负债20000
实收资本100000
留存收益52000
权益总额220000
当地货币(LC)
销货200000
销货成本与费用
销货成本(119000)
折旧费（直线法）(20000)
其他费用(29860)
报表折算损益
会计分录:
借:银行存款——人民币存款 ￥21711
汇兑损益 31.5
贷：银行存款——欧元存款 ￥21742.50
3、设某企业以EURO5000从银行兑换成港币，设港币的银行买入价为EURO1=HKD6.7961,卖出价为EURO1=HKD6.8161，计算可获取的港币金额并编制会计分录。
国际会计复习资料
名词解释：1披露: DisclosureDisclosure is the process by which accounting measurements are communicated to their intended users. This area focuses on issues such as what is to be reported, when, by what means, and to whom.2功能性货币：Functional currencyThe functional currency is the currency of the primary economic environment in which the foreign entity operates. It can be either the same currency that the parent uses to present its financial statements or a different, foreign currency.3计量属性: Measurement attributeThe quantifiable characteristic of an item that is measured for accounting purposes. For example, historical cost and replacement cost are attributes of an asset.4货币性资产:Monetary assets( liability)monetary asset. a claim to a fixed amount of currency in the future, like cash or accounts receivable. monetary liability. An obligation to pay a fixed amount of currency in the future, such as an account payable or debt that bears a fixed rate of interest6市场风险:Market riskThe risk of losses in positions arising from movements in market prices。
专题二：比较国际会计(一)概要共80页文档
66、节制使快乐增加并使享受加强。 ——德 谟克利 特 67、今天应做的事没有做，明天再早也 是耽误 了。——裴斯 泰洛齐 68、决定一个人的一生，以及整个命运 的，只 是一瞬 之间。 ——歌 德 69、懒人无法享受休息之乐。——拉布 克 70、浪费时间是一桩大罪过。——卢梭
专题二：比较国际会计(一)概要
16、人民应该为法律而战斗，就像为 了城墙 而战斗 一样。 ——赫 拉克利 特 17、人类对于不出这 种行为 ，而是 惟恐自 己会成 为这种 行为的 牺牲者 。—— 柏拉图 18、制定法律法令，就是为了不让强 者做什 么事都 横行霸 道。— —奥维 德 19、法律是社会的习惯和思想的结晶 。—— 托·伍·威尔逊 20、人们嘴上挂着的法律，其真实含 义是财 富。— —爱献 生
国际会计准则复习资料
1、财务报告目标（P29，简答）2、财务会计目标定位的不同，···和决策有用学派。
（P29，多选）3、在编制财务报告前，···是否持续经营作出评价。
（P32）4、国际会计准则第1号···编制其财务报表。
（P33，判断、单选）5、相关性是···是有关联的。
（P34，判断）6、收益、费用（P40，多选）7、费用是···的损失。
（P40）8、企业收益表···进行分类。
（P41，单选）9、两种方法的比较：···增加附加披露。
（P42）10、现金流量表（P43）11、不同于职责会计基础的是···披露现金流量会计信息（P43）12、资产是···现实性资产。
（P45）13、资产的前提是···不是唯一标准。
（P45，判断）14、资产的计量（多选）1、历史成本计价历史成本计量···其表现如下：1）···2）···3）···4）···（简答）2、市价计价标准3、可实现净值计价标准4、重置成本计价标准重置成本···的涵义：1）···2）···3）···4）···5）···（简答）15、标准成本只是在某一时间范围或某一阶段里保持不变。
（P65，判断）16、提出的存货成本···的实际表现形式。
国际会计简答题
(2、日本会计发展缓慢的因素？可以从几个方面考虑：一，发展到了一定程度时，再发展的速度就会减慢，不可能会持续稳定地增长的。
具体可以在历史中，找到实例的。
二，会计的发展，受到国家的税制变化而变化。
日本的税制长期变化不大，从而也制约了会计的发展。
三，日本的法律，在世界上算得上是最繁文缛节的一种，与会计制度又有着诸多的牵连，这应该是一个重大的约束。
四，日本在腾飞期间，经济的高速发展下，掩盖了许多的不足，当然也包括会计制度的不完善。
上一个金融危机刚刚恢复些元气，金融海啸又来了，政治和经济都受到极大的影响，还没有多余的精力去完善会计制度。
五，每任的内阁，都无力去改进会计制度。
六，会计行业，单单凭自己的完善机制，是很难有大的进度的。
只要不出错，就是最大的业绩，这是日本现时人们普遍的观念，尤其是会计行业就更为特出。
在这种观念下的行业，想要靠自身的发展是很难有多大的发展的。
6、美国会计模式和英国会计模式的区别美国把制订会计准则的权力委托给力量强大的会计职业界的代表组织，自己仍然保留对会计准则制订的监督权和否决权。
众多的会计准则虽不具有法律地位，却有很高的权威。
由于美国证券市场发达，所以美国的会计目标主要是为投资者服务。
英国会计规范的主要特色，一是以公司法为依据，以真实与公允为指导思想，建立具有强制性的会计准则；二是英国会计准则起步晚于美国，借鉴美国的经验，克服其在发展过程中存在的数量众多、不便于掌握的缺点，形成数量较少的、系统的会计准则。
三是小型企业采用简易的会计准则。
4、1、一项交易观一项交易观认为，以非功能货币结算的购销交易必须在账款结算之日才算完成，销货收入或购货成本的功能货币等值，应取决于结算日的汇率。
从购、销业务到账款结算只是一项交易的两个阶段。
这样，不仅外汇应收、应付款等货币性项目在结算之前要承受汇率变动的风险，销货收入、购货成本等非货币性项目在结算之前也要承受汇率变动的风险，即在结算时要按现时汇率重新折算为本国货币等值，其差额直接调整销货收入、购货成本等非货币性项目折合的本国货币等值。
国际会计复习资料
国际会计复习资料1、(单选、5.0分)对美国会计准则制定具有监督权、否决权的机构是________。
A、美国国会B、美国政府C、美国证券交易委员会D、美国注册会计师协会参考答案：C2、(单选、5.0分)美国第一个系统制定会计准则的民间机构是________。
A、会计原则委员会B、财务会计准则委员会C、会计程序委员会D、美国会计学会参考答案：C3、(单选、5.0分)英国会计特别强调的观念是________。
A、真实与公允B、相关与可靠C、资本保全D、稳健参考答案：A4、(单选、5.0分)会计职业团体最早产生于________。
A、美国B、荷兰C、英国D、德国参考答案：C5、(单选、5.0分)________是着手制定会计准则最早的国家。
A、美国B、法国C、英国D、德国参考答案：A6、(单选、5.0分)美国会计教育和研究工作者的专业学术组织是________。
A、美国会计学会B、美国注册会计师协会C、财务分析家联合会D、财务经理协会参考答案：B7、(单选、5.0分)荷兰的会计准则制定机构是________。
A、会计准则委员会B、三方会计准则委员会C、注册会计师协会D、会计管理咨询师协会参考答案：A________的会计实务体系是北欧各国等国的会计实务体系的代表。
A、瑞典B、法国C、瑞士D、德国参考答案：A9、(单选、5.0分)英国的会计职业团体产生时间最早的是________。
A、英格兰和威尔士特许会计师协会B、苏格兰特许会计师协会C、管理会计师协会D、特许注册会计师公会参考答案：B10、(单选、5.0分)法国会计的重要特征是实行统一的会计制度，对系统表述统一会计制度的文件称为________。
A、会计准则B、会计原则C、会计方案D、会计法参考答案：C11、(单选、5.0分)在法院设立“企业合议庭”的是________。
A、比利时B、荷兰C、意大利D、西班牙参考答案：B12、(单选、5.0分)目前美国的会计准则由________负责制定。
国际会计复习资料
国际会计复习资料一、名词解释：1、国际会计P222、欧盟第4号指令P2653、IOSCO P2544、国际转让价格P5095、外汇市场P4086、汇兑损益P4117、外币交易P4128、现行汇率法P4229、信用风险P44910、金融期权P45911、货币互换P46112、战略经营单位P56913、交易风险P61714、合并财务报表P349二、填空：1、观点，是英国公司法提出的对公司财务会计和报告要求的指导思想。
P53真实和公允2、2002年7月，国会通过了《萨班斯-奥克斯莱法案》。
P97美国3、作为法国-西班牙-意大利会模式的基本特征。
P124服从税制需要4、法国财务会计和报告的核心是全国会计法典：。
P126会计总方案5、在法国，会计职业可分为和两种。
职业会计师、注册审计师P1336、对荷兰会计起着最主要、最直接影响的是荷兰的和。
P144公司法、会计职业团体7、三法体制是指在日本在会计领域主要有三部法律约束着企业的会计行为，这三部法律即为、和。
P153《商法》、《证券交易法》《法人税法》8、新加坡的会计准则由新加坡注册会计师协会下属的制定并对外公布。
P188会计准则委员会9、挪威和瑞典只允许使用资产负债表格式。
P195水平式10、是复式簿记的发源地。
P197意大利11、衡量实质性协调和协调化的统计方法最早是由提出的。
P251范塔斯12、致力于国际会计协调的国际组织主要分为和两大类：和。
P254政府类和职业类13、合并会计报表最早出现于。
P350美国14、在实务中，常用的财务报告分析方法有、、和。
P392比较分析、趋势分析、结构分析和比率分析15、是指将以某一外币表示的财务报表折算为另一种特定货币表示的财务报表的会计处理程序。
P418外币财务报表折算16、是指因交易的对方无法履行合同而造成己方财务上的损失。
P449信用风险17、跨国公司运用转移价格的一个重要作用是减轻或逃避各种税收。
主要包括、、三种。
国际会计复习资料 2
Chapter 1:What is International Accounting?Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions.International accounting (defined): same as above except that the firm being reported on is a multinational company with operations and transactions that cross national boundaries or an entity with reporting obligations to non-domestic readers.What Does International Accounting Diversity Entail? Measurement principlesFinancial disclosure (corporate transparency)Auditing practicesContributing Factors●Accounting’s international heritageDouble-entry originates in the Italian city states. Bookkeeping spreads to Germany and assists the spread of capitalism.Dutch enhance income measurement.French use accounting for governmental planning and control.Double entry assists the British in managing and controlling commercial interests in the colonies.Accounting plays a major role in the U.S. industrial revolution.●Paradox of international accountingIn many countries, accounting remains a nationalistic affair. Accounting serves people and institutions whose decisions are international in scope.Accounting diversity creates a demand for harmonization.●Growth and spread of multinational operations●Reporting issues when business transcends nationalboundariesConsolidation of foreign accountsAccounting for foreign currency fluctuationsAccounting for changing pricesInternational planning and controlPerformance evaluation of foreign operationsFinancial risk managementInternational taxation and transfer pricing●Financial innovationIdentifying potential market risksQuantifying trade-offs associated with alternative risk reduction strategiesMeasuring risk exposures Accounting for specific hedge productsEvaluating the effectiveness of hedging programs●Global competitionCompetitive benchmarking necessitates international comparisons.●Cross-border mergers and acquisitionsCorporate valuation is a function of accounting measurements that vary from country to country.●Internationalization of capital marketsRaising external finance abroad means that financial reports must increasingly travel internationally.●Reporting issues associated with internationalizationof capital marketsHow to analyze and interpret foreign accounts?How to report to foreign readers?How to harmonize reporting standards internationally?Some questions in chapter 1:1.explain how international accounting differs from purely domestic accounting.In the domestic case, accounting is an information service that provides financial information about a domestic entity to domestic users of that information. International accounting is distinctive in that the entity being reported on is either a multinational company with operations and transactions that transcend national boundaries or involves an entiiy with reporting obligations to readers who are located outside the reporting entity’s country of domicile.2.what contemporary factors are contributing to the internationalization of the subject of accounting.Factors contributing to the internationalization of the subject of accounting include: the growth and spread of multinational operations around the world, the phenomenon of global competition, the increasing number of cross-border mergers and acquisitions that occur almost daily, continued advances in information technology, and the internationalization of the world’s capital markets.3.describe how foreign direct-investment activities differ from international trade and the implications of this difference for accounting.International trade involves importing and exporting activities.The major accounting issue 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 thegamut from having to consolidate foreign currency accounts based on diverse measurement rules to issues of evaluating the performance of foreign subsidiary managers.Chapter 2:Why Study Development and Classification?●DevelopmentHelps understand a nation’s accounting.Explains the differences and similarities in accounting around the world.●ClassificationHelps understand why and how national accounting systems differ.Helps analyze whether these systems are converging or diverging.Are a way of viewing the world.--Reveals what group members have in common, and what distinguishes groups from each other.Development●Sources of finance----Equity marketsProfits measure how well managers have run the company. Accounting is used to assess cash flows, risks, and to value the firm.Extensive disclosures.-----BanksConservative earnings for creditor protection.Less extensive disclosures.●Legal system---Code lawLaws are all-embracing.Accounting tends to be prescriptive and procedural. Accounting focuses on legal form.Accounting standards and procedures are incorporated into national laws.---Common lawLaws develop on a case-by-case basis.Accounting develops from experience and judgment. Accounting tends to be flexible, adaptive, and innovative. Accounting focuses on economic substance.Accounting rules are established by private sector professional organizations.●TaxationMust companies record revenues and expenses in their accounts to claim them for tax purposes?Are financial accounting and taxation the same? Or are they different?●Political and economic tiesAccounting ideas and technologies are transferred through conquest, commerce, and other forces.●InflationInflation distorts historical cost measurements.Countries with high inflation often require that companies incorporate price changes into the accounts.●Level of economic developmentAffects the types of transactions and which ones are most prevalent in the economy which, in turn,Affects the accounting issues that are faced.●Educational levelAffects the capability for professional accounting training. Where education levels are low, countries import accounting training or send citizens elsewhere to get it. SUMMARYSeveral variables are closely associated.---Common law legal system, strong equity markets, and separation of financial and tax accounting.---Code law legal system, credit-based financing, and accounting rules that conform to tax law.Result is two basic orientations of accounting.--Fair presentation--Legal compliance●CultureCulture (Hofstede)Individualism vs. collectivismPower distance – high vs. lowUncertainty avoidance – high vs. lowMasculinity vs. femininityAccounting values (Gray)Professionalism vs. statutory controlUniformity vs. flexibilityConservatism vs. optimismSecrecy vs. transparencyClassification●Four approaches to accounting development (Mueller1967)---Macroeconomic approachAccounting derived from and designed to enhance national macroeconomic goals.Example: Sweden---Microeconomic approachAccounting derived from microeconomics.Maintaining physical capitalSeparation of capital and incomeReplacement costsExample: the Netherlands---Independent discipline approachAccounting derived from business practices, judgment, and trial-and-error.Examples: U.K. and U.S.---Uniform approachAccounting is standardized by central government and used as a tool for administrative control.Example: France●Legal systems: common law vs. code law accounting ---Common law accountingOriented toward fair presentation, transparency, and full disclosureSeparation between tax and financial accounting Accounting standard setting in private sectorParallels stockholder model of corporate governance---Code law accountingLegalistic orientation, opaque with low disclosure Alignment between tax and financial accounting Accounting standard setting in public sectorParallels stakeholder model of corporate governance●Practice systems: fair presentation versus legalcompliance accounting--Why national accounting distinctions are becoming blurredImportance of stock markets as a source of finance is growing.Dual financial reporting is becoming more common, particularly where duality is sanctioned.Some code law countries are shifting responsibility for accounting standard setting to the private sector.---Fair presentation accountingSubstance over form.Oriented toward decision needs of external investors. Helps judge managerial performance and predict future cash flows and profitabilityExtensive disclosuresIFRS are aimed at fair presentation.Found in U.K., U.S., Netherlands and countries influenced by them.The trend for consolidated financial statements.----Legal compliance accountingDesigned to satisfy government-imposed requirements, such as: Calculating taxable incomeComplying with macroeconomic planConservative measurementsIncome smoothingWill persist in code law countries for individual-company financial statementsSome questions:1.the chapter identifies seven economic,sociohistorical,and institutional factors believed to influence accounting development.explain how each one affects accounting practice.Sources of finance. Where capital markets/shareholders are the principal source of finance, accounting focuses on profitability, stewardship, and a fair presentation of results and financial position. There are high levels of disclosure in published financial statements. When banks are the principal source of finance, accounting tends to be conservative and disclosures are usually relatively low (banks have direct access to information). When governments are the principal source of finance, accounting is aimed at the information needs of government agencies such as tax collection, assembling macroeconomic statistics, or compliance with macroeconomic goals.Legal system. Accounting in code law countries tends to be highly prescriptive, detailed, and procedural, designed to cover every possible circumstance. Accounting standards are a part of national laws. Accounting in common law countries is more adaptive and innovative and tends to allow more judgment to suit the circumstance. Accounting standards are set in the private sector.Taxation. This tends to parallel the legal system. In common law countries (where accounting standards are set by the accounting profession), accounting and taxation are separate. In code law countries (where accounting standards are national laws), accounting and taxation are essentially the same.Political and economic ties. Accounting technology and expertise is imported and exported based on the contacts that nations have with each other through commerce, conquest, etc.Inflation. Historical cost accounting is the basis for initially recording transactions around the world. Inflation puts stress on the historical cost principle. Where inflation is high, accounting adjusts recorded amounts to reflect price level changes.Level of economic development. This factor defines the difficulty and types of the accounting issues that are faced in a nation. Accounting is complex where business transactions are complex (in highly developed economies); it is simpler where transactions are simpler (in less developed countries).Education levels. This factor defines the limits of accounting sophistication in a nation. Accounting cannot get very sophisticated where education levels are relatively low (unless the country imports accounting training or its citizens are sent elsewhere for it).2.how do cultural values influence accounting?Culture underlies institutional and other arrangements in a nation that directly affect accounting development. Individualism, power distance, and uncertainty avoidance are likely to be the most important influences. Individualism, small power distance, and weak uncertainty avoidance tend to be correlated with and found in common law countries with fair presentation accounting. There is a strong accounting profession, accountants rely on professional judgment, and capital markets are the principal source of finance. Collectivism, large power distance, and strong uncertainty avoidance tend to be correlated with and found in code law countries with legal compliance accounting. The profession is relatively weak - accounting is influenced by law, instead. Accounting is more conservative and prescriptive, and banks and governments are the principal sources of finance.3.what is the major accounting classifications in the world? The chapter discusses three major accounting classifications. The first is the one by Mueller(1967):∙Macroeconomic approach, whereaccounting practice is designed toenhance macroeconomic goals;∙Microeconomic approach, whereaccounting develops from theprinciples of microeconomics;∙Independent discipline approach,where accounting develops frombusiness practices based on judgmentand trial-and-error; and∙Uniform approach, where accountingis standardized so it can be used as atool of administrative control bycentral government.The second classification is the one based on legal systems, which closely parallels the third classification based on practice systems. Generally speaking, the features of common law accounting (legal system) are those described for fair presentation accounting (practice system). The features of code law accounting (legal system) are those described for legal compliance accounting (practice system).Fair presentation (common law) emphasizes substance over form and is oriented toward the decision needs of external investors. Thus, it is capital markets oriented. Financial statements help investors judge managerial performance and predict future cash flows and profitability. Extensive disclosures provide additional relevant information for these purposes.Legal compliance (code law) accounting is designed to satisfy government-imposed requirements such as calculating taxable income or complying with the national government’s macroeconomic plan. The income amount may also be the basis for dividends paid to shareholders and bonuses paid to employees. Conservative measurements ensure that prudent amounts are distributed and smooth income brings stable tax, dividend and bonus payouts.As noted above, fair presentation accounting is associated with common law countries, while legal compliance accounting is associated with code law countries. However, many companies from code law countries now follow International Financial Reporting Standards in their consolidated financial statements. IFRS are based on the principles of fair presentation.4.Why national accounting distinctions are becoming blurredImportance of stock markets as a source of finance is growing.Dual financial reporting is becoming more common, particularly where duality is sanctioned.Some code law countries are shifting responsibility for accounting standard setting to the private sector.Chapter 3:IFRS in the European UnionStarting in 2005, all EU-listed companies must follow IFRS in their consolidated financial statements.Generally, IFRS consolidated statements are permitted for non-listed companies.Requirements for individual company financial statements vary – IFRS may be required, allowed, or prohibited.IFRS are based on fair presentation principlesFrance●Overview---“The Plan” – national uniform chart of accounts (national accounting code)Objectives and principles of financial reporting Definitions of elementsRecognition and valuation rulesStandardized chart of accountsModel financial statements--Other influences on French accounting rules Commercial legislation (Code de Commerce)Tax laws●Accounting regulation and enforcement---CNC – National Accounting BoardKeeps plan currentMakes rulings and recommendations on accounting issues ---CRC – Accounting Regulation CommitteeConverts CNC rulings and recommendations into binding regulations---AMF – Financial Markets AuthoritySupervises securities markets.---OEC – Institute of Public AccountantsRepresents the accounting profession.Members prepare financial statements, and provide tax, information systems, and management advisory services.---CNCC – National Institute of Statutory Auditors Members audit and give an opinion on financial statements. Must report criminal acts to the High Council of External Auditors.Substantial overlap in OEC and CNCC membership. Statutory auditors not allowed to provide accounting services to the same client.AMF oversees audits of listed companies, but relies on a committee of the CNCC to conduct audit-quality reviews.●Unusual features of French financial reportingMust report results of environmental activitiesReports aimed at preventing bankruptciesSocial reportGermany ●Overview---Creditor protectionConservative balance sheet valuationsReserves as protection against unforeseen risks and insolvencyAccounting is designed to compute a prudent income amount that leaves creditors unharmed after distributions are made to owners---Influence of tax lawDetermination principle: taxable income is determined by what is boo ked in a company’s financial records---Reliance on statutes and court decisions●Accounting regulation and enforcement---German Commercial Code (HGB)Applies to all business entities---German Accounting Standards BoardDevelops recommendations for consolidated financial statements---Financial Reporting Enforcement PanelEnforces compliance with German financial reporting requirements and IFRS by listed companies---Chamber of AccountantsOversees WPs (“enterprise examiners”)●Unusual features of German financial reporting Auditor’s private report to board of directors and supervisory board on company’s future prospectsCzech Republic●OverviewAccounting changed directions several times in 20th century, reflecting the country’s political historyUntil end of World War II – German influencesAfter World War II – Soviet influencesAfter 1989 – EU influences (market orientation)●Accounting regulation and enforcementMinistry of FinanceOversees Commercial Code (modeled on German commercial law)Oversees Accountancy Act (based on EU directives) Chamber of AuditorsOversees auditors●Unusual features of Czech financial reportingForm over substance still applies in some casesStill implementing accounting practices consistent with EU directives and IFRSThe Netherlands●OverviewAccounting paradoxesPermissive requirements, but high professional practice standardsCode law country whose accounting is oriented toward fair presentationFair presentation orientation developed without a strong stock market●Other influences on Dutch accountingU.K. and U.S. as much as continental European countries Accounting professionBusiness economics (microeconomics)IASB●Accounting regulation and enforcement---Company law – Act on Annual Financial Statements---Dutch Accounting Standards BoardDevelops guidelines on generally acceptable accounting standards---Enterprise ChamberEnforces compliance with accounting requirements---NIvRAOversees auditing profession●Unusual features of Dutch financial reporting Financial statements may be in Dutch, French, German, or EnglishOther than consolidated financial statements of Dutch listed companies, financial statements may be based on Dutch guidelines, IFRS, or a combinationFlexible accounting measurementsCurrent values are permitted for tangible assets Opportunities for income smoothingUnited Kingdom●Overview---Legacy of British accountingFirst country to develop an accountancy professionFair presentation (true and fair view)Exported British accounting around the world●Accounting regulation and enforcement---Companies ActBroad financial reporting framework---Financial Reporting Council oversees:Accounting Standards BoardIssues Financial Reporting Standards (FRSs)UITF clarifies FRSsAuditing Practices BoardIssues auditing standardsFinancial Reporting Review PanelEnforces compliance with FRSsProfessional Oversight BoardOversees auditing professionAudit Inspection UnitMonitors the audit of listed companiesAccountancy Investigation and Discipline BoardInvestigates and disciplines accountants for professional misconduct●Unusual features of British accountingTrue and fair overrideSome questions in chapter 3pare and contrast the mechanisms for regulating and enforcing financial reporting in the five countries discussed in this chapter.Regulating and enforcing financial reporting is a government function in France. The National Accounting Board (CNC) and the Accounting Regulation committee (CRC) set accounting standards under the jurisdiction of the Ministry of Economy and Finance. The Financial Markets Authority (AMF) ensures compliance with French accounting rules (for listed 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. The Dutch Accounting Standards Board issues guidelines onacceptable 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.Auditor oversight bodies have recently been established in several countries discussed in this chapter,identify the auditor oversight bodies discussed in this chapter.The recently established auditor oversight bodies discussed in this chapter are:France –Haut Conseil du Commissariat aux Comptes (High Council of External Auditors)Netherlands –Netherlands Authority for Financial MarketsUnited 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.3.What is the role of tax legislation on financial accounting practices in each of the five countries discussed in this chapter?Tax legislation is a significant influence on local accounting requirements in France and Germany. It is unimportant in the Netherlands and United Kingdom. Tax legislation haslimited influence in the Czech Republic. Given that Czech accounting is still evolving, taxlaw can be expected to fill in areas where accounting standards are missing. 4.the most novel feature of the dutch accounting scene is the enterprise chamber of the court of justice of Amsterdam.what is the mission of the enterprise chamber?how is this mission carried out?The Dutch Enterprise Chamber of the Court of Justice of Amsterdam helps ensure that filed or published 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 upon the case, the Chamber may require that financial statements be modified or it may seek penalties through the Court of Justice.The Chamber is composed of three judges and two Dutch RAs. There is no jury. Appeals of any of the Chambers rulings are difficult, may only be lodged with the Dutch Supreme Court, and are restricted to points of law.5.a feature of British accounting is the true and fair override. What is the meaning of this term?British financial statements must present a “true and fair view” of a company’s financial position and 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 statements 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 would result in an “unfair” presentation. In other words, judgment is exercised in determining whether the financial statements are true and fair.Chapter 4United StatesOverview---Financial Accounting Standards Board (FASB)Private-sector organization that determines accounting standardsThe Securities and Exchange Commission (SEC) – a governmental agency –underpins FASB’s authority---Public Company Accounting Oversight Board (PCAOB) Private organization overseen by the SECRegulates audits and auditors of public companiesIn 2002, took over the responsibility for setting auditing standards from the American Institute of Certified Public Accountants (AICPA)---Financial statements “present fairly”Compliance with GAAP is the test for fair presentation●Accounting regulation and enforcement---Securities and Exchange CommissionHas jurisdiction over listed companiesRelies on private sector (FASB) to set accounting standards Pressures FASB on the direction of accounting standards ---Financial Accounting Standards BoardConceptual Framework is a significant feature of accounting standard settingStandard setting in the U.S. is both political and technical Generally accepted accounting principles (GAAP) are voluminous and detailedCommitted to converging U.S. GAAP with IFRS---Sarbanes-Oxley Act (2002)Expanded requirements on corporate governance, disclosure and reporting, and the regulation of the audit professionEstablished PCAOBSets standards for auditorsOversees and inspects audit firmsSanctions auditors for defective workCEO and CFO must certify financial statements Management must assess internal controlsAuditors express an opinion on internal controls●Unusual features of U.S. financial reporting--No federal law for preparing financial statements or having them audited, except for listed companies--LIFO--Rules-based GAAP versus principles-based GAAP Rules-basedMore specific requirementsMore detailed implementation guidanceMay result in more comparabilityM ay foster “check-the-box” mentalityPrinciples-basedSets forth broad objectives and fundamentalsRequires professional judgment for implementationMore flexibleMay result in more divergence in practice Mexico●OverviewAccounting is oriented toward fair presentation despite code law legal systemGeneral price-level accounting (inflation-adjusted financial statements) are a fundamental featureAccounting profession is well-developed and influential in setting accounting and auditing standards●Accounting regulation and enforcement---Council for Research and Development of Financial Information Standards (CINIF)Independent public/private-sector partnership patterned after FASB and IASBDetermines Mexican GAAPAim – align Mexican GAAP with IFRS---Mexican Institute of Public AccountingIssues auditing standards through its Auditing Standards and Procedures Commission●Unusual features of Mexican financial reporting Financial statements are adjusted for inflationJapan●OverviewStrong bureaucratic control over business, including accountingStructural reforms under wayKeiretsu business model being transformed Accounting “big bang” to improve transparency●Accounting regulation and enforcementTriangular legal system--Company LawAdministered by Ministry of JusticeCreditor and shareholder protection the fundamental principle--Securities and Exchange LawFor publicly owned companiesProviding information for investment decision-making the main objective--Corporate Income Tax LawExpenses must be booked to be claimed for tax purposes Accounting Standards Board of JapanPrivate-sector organizationResponsible for developing accounting standards Modeled after FASB and IASBConvergence with IFRS a major goalTook over from the Business Accounting Council (a government agency) in 2001。
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第一章1.The nature of MNEs跨国公司意义,在什么环境下出现MNEs are those companies that produce a good or service in two or more countries. Their existence is due to the economic globalization.2.Why should we learn comparative international accounting? 为什么要学习西方财务会计？First，it reminds that the US and other Anglo-Saxon countries are not the only contributors to accounting.Second, it demonstrates that the preparers, users and regulators of financial reports in different countries can learn from each others’ ideas and experien ces.Third, it explains why the international harmonization of accounting is desirable but difficult to achieve.问题二：MNEs 对会计国际化的影响The rise of the MNE is one of the main factors responsible for the internationalization of the accountancy profession ,Accountancy firms have followed their clients around the world ,setting up new offices overseas and/or merging with overseas firms .The rise of the MNE contributes tothe growth of international auditing.（P17最后一段）跨国公司的出现是会计职业界国际化的主要因素之一。
随着会计师事务所的客户不断国际化，事务所本身也在走向世界，它们在海外建立新的办公室或者兼并海外公司。
第二章Causes of international accounting differences引起国际会计不同的原因Culture, legal systems, providers of finance, taxation, other external influences (adoption or convergence with IASB, inflation, theory), the professionHow culture influence international accounting? 文化如何影响国际会计？Culture includes a set of societal values that drives institutional form and practice.It will affect the value system or attitudes of the accountants.How tax influence international accounting? 税收如何影响国际会计？US and UK: tax and accounting treatments are differentFrance and Germany: tax accounts are the same as commercial accountsHow law influence international accounting? 法律如何影响国际会计？Anglo-Saxon countries: common lawContinental Europe: Roman lawCompanies in common law countries have higher levels of disclosuresHow finance influence international accounting? 筹资如何影响国际会计？Capital market systems (UK, USA): outsider shareholders, accounting is flexible, judgment fairnessCredit-based governmental systems (France ,Japan): accounting is precision, uniformity and stability精确、一致、稳定Credit-based financial system (Germany): insider shareholders, accounting is careful, conservative 第三章：2 P74Some classificiations in accountingExtrinsic: culture, economic,colonial, regulatory stylesIntrinsic: PWC data, own data, KPMG data第四章1.国际一体化的原因，有什么好处Reasons for harmonization1.Investors and financial analysts need to be able to understand the financial statements offoreign companies whose shares they might wish to buy.2.Other decision-making uses of management accounting information benefit fromharmonization. .3.International accountancy firms support harmonization partly because it is good for theirlarge clients.2.国际一体化的障碍，计量上问题Obstacles to harmonization1. The size of the present differences between the accounting practices of different countries.2. The lack of an international regulatory agency3. Nationalism4. the effect of economic consequences on accounting standardsReasons for EU harmonization欧盟一体化的原因概括:1. The activities of companies extend beyond national frontiers and shareholdersand other stakeholders need protection throughout the EU.2. since companies in different EU countries exist in the same form and arein competition with each other, it is argued that they should be subject to the samelaws and taxation.Obstacles to EU harmonization: 欧盟一体化障碍Of particular importance here are the fundamental differences between the contexts and purposes of the various national accounting systems in the EU.They include the differences between creditor/secrecy in the traditional Franco-German systems and investor/disclosure in the Anglo-Dutch systems.And between law/tax-based rules and private sector standards.第五章问题一：哪些国家采用IFRS？未来趋势如何？1．EU companies use IFRS2．China has largely converged its rules for listed companies with IFRS.3．For 2005 onward, all IASs and IFRSs have been turned into Australian standards.Trend:1. Janpan allows IFRS from 2009-10 and is proposing to require it from 2015 or 2016.2. SEC announced proposals to aquire IFRS from 2014 statements and allow it for some registrants for 2009 statements onwards.3. Trend of reconciliations from national rules to GAAP or IFRS.译：欧盟公司包括德国法国英国的公司采用IFRS，瑞士，澳大利亚以及中国香港的公司亦是。
中国已经将绝大多数的上市公司纳入IFRS的范围2005年起，所有的IAS和IFRS准则都成为澳大利亚的新标准。
趋势日本从2009-10开始使用IFRS作为财务报告准则，并且从2009年开始试行。
国内标准逐渐向CAAP or IFRS融合。
2. principle base and rule base（含例子）1、Principles-based accounting does not reply on as many regulations as rules-based accounting.2、Rules-based accounting has much more details on many topics.Example: the definition of a subsidiary:US: ownership of more than half the voting sharesIFRS: power to govern the financial and operating policies第六章1.国际会计准则概念框架P129 图表2.主要项目的确认Assets are recognized when it will probably entail future benefits and its cost can be measured reliably.1. inventories should be valued at the lower of cost and net realizable value.2. Leases are divided into finance leases（融资租赁）and operating leases（经营租赁）by transfer substantially all the risks and rewards or not.3.financial instrumentsLiabilities1.provisions should be measured at the best estimate of the amount that would be required to settle the obligation at the balance sheet date（资产负债表日期）.2. employee benefits3. deferred tax(递延税收)Revenue: 风险报酬全部转移，完工百分比法第七章问题1：同一个IFRS执行中造成不同的原因？1. Different versions of IFRS2. Different translations3. Gaps in IFRS 未涉及领域4. Overt options 明确的备选方案FIFO or weighted average for the determination of the cost of inventories5. Covert options 隐蔽的选项Identification of a subsidiary on the basis of ‘power to control’6.Measurement estimations 计量估计Net realizable value of inventories7. Transitional issues 过渡问题8. Imperfect enforcement第八章1.GAAP的概念框架The Conceptual Framework of GAAP‘Objectives of financial reporting：Financial reporting is intended to provide information that is useful in making business economic decisions.Qualitative characteristics of accounting information：Relevance and reliabilityElements of financial statements：Statement 6 defines ten elements of financial statements, the main ones being assets, liabilities, equity, revenues and expenses. The other definitions rest upon asset and liability财务报告：财务报告旨在有助于经济决策的信息。