国际会计复习资料中英结合版

1、国际会计复习资料中英结合版A.Basic Knowledge1 .we view accounting as consisting of three broad areas: measuremen t、 'me? ? m? nt（计量）disclosuredis' kl? u? ?（披露）and auditin g '? :diti?（审计）.2 .The three international organization of accounting profession are（International Federation of Accountants;IFAC）（

2、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 .

3、The four culture dimensions that affect a nation, s financial report ing practices by Gray refer to?阻碍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 pri vate and public sec

4、tor 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 gr oups affected by the financial reporting process.（私营部门包括会计专业和 受财务报告程序阻碍的其他团体。）7 .The public sector includes such agencies as tax authorities ministrie s responsible for commercial law,and secu

5、rities 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 po sition and results of operations or toward compliance with legal （符合法 律法规）requirements and tax laws.9 .The countries

6、who emphasize Fairness and substance over form in clude United Kingdom, United States, Canada, Mexico and Philippines.The ir accounting systems are usually associated with a common law legal sys tem 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 制度通常与一般

7、法法律制度和股东的要紧资金来源联系。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 fina nce.11 .Accounting in the United States is regulated by a private sector b ody

8、 the Financial Accounting Standards board, or FASB （财务会计准则委 员会）,but a governmental agency （the Securities and Exchange Commissio n, 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

9、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 .The accounting “the true and fair“ view appear in United Kingd om companies law （1948） first.（会计的“真实和公平”第一次

10、显现在英 国的公司法）14 .FASB has Seven full-time members?（财务会计准则委员会有 7 个 全职成员）15 In France , large companies must also prepare documents relatin g to the prevention of business bankruptcies and a social report .（在法 国，大企业也必须预备有关防止企业破产和和社会报告。的文件）16 .The following three exchange rates can be used to translate f

11、oreig n currency balances to domestic currency.they are the current rate.the hist orical rate and the average rate （以下三个汇率能够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）17 .There are four methods can answer the questions above and be us ed in foreign currency translation.Concepts:1 .current rate method （现行汇率法）2

12、 .current-noncurrent method （流淌性与非流淌性法）3 .monetary-nonmonetary method （货币性与非货币性项目法）4 .temporal method （时态法）1 7.In a direct quote （直截了当标价）,the exchange rate specifies the number of domestic currency units （本国货币单位） needed to acquire a unit of foreign currency.（夕卜国货币）18 .The majority countries in the w

13、orld use the direct quote exceptBritish and America19 .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 the part of ”ow ner' s equity"（所有者权益）.22 . T

14、here are three recognition principles about the revenue （收入） that foreign institutions obtained in foreign countries : principle of territori al （属地管辖）,principle of person and world principle.25 .The important act relate to British accounting regulation is The C ompanies Act.涉及到英国的会计制度最重要的法例是公司法。26

15、.The basic characteristic of France Accounting Pattern is tax orient ed accounting.法国会计模式的差不多特点是面向税务会计27 .There are four methods be used in foreign currency translation:cur rent rate method,current-noncurrent method,monetary-nonmonetary method a nd temporal method.28 .Current cost-based net income i

16、nclude two parts,one is realized inc ome （实际U入）,the other is unrealized holding gains （未实现的资产持有 损益）.31.Accounting for the financial statement effects of general price-level changes is called the Historical cost-constant purchasing power model.Ac counting for specific price changes is referred to as

17、the current cost mode lB.名词讲明1、国际税务（international taxation）：指两个或者两个以上的国家， 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 国政府与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。两个或者两个以上的主权国家，为和谐相互间的一系列税收分配关系， 通过谈判而签定的一种书面税收协议或者条约。3、国际转移价格（International transfer pricing）：International Transfer Price is defined as the multinational c

18、orporati on management embarks from the overall management strategic target, fo r realization certain goal, so establishes internal settlement price for the c onnection transaction (such as buying and selling goods or providing servi ce) which between transnational connection enterprise指跨国企业治理当局从其总体

19、经营战略目标动身，为实现一定的目的， 而为跨国关联企业之间进行的关联交易(如购销物资或者提供劳务)所设 定的内部结算价格.4、国际双重课税(international double taxation)：指两个或者两个以上 的国家基于各自的税收管辖权就同一征税对象在同一征税期间课征类似的 税种.5 .current rateThe exchange rate in effect at the relevant financial statement date.现行汇率:有关财务报表日的实际汇率.6 . functional currency.The primary currency in whi

20、ch an entity does business and generates and spends cash. It is usually the currency of the country where the enti ty is located and the currency in which the books of record are maintaine d.功能货币：一个企业开展经营及制造和花费现金所使用的要紧货币，通 常是企业所在国的货币和记帐用的货币.7 .monetary itemsObligations to pay or rights to receive a

21、fixed number of currency u nits in the future.货币性项目：在以后支付固定数额的责任或者收取固定货币数额的权 益.8 .settlement date (交收日期)The date on which a payable is paid or a receivable is collected.9 .General price level change:refers to a movement in the prices of all goods and services in an e conomy on average.一样物价水平变动.在经济变动

22、条件下，全部商品或者服务价格发生 的平均变动.10 .Specific price changerefers to the movement in the price of a specific asset; e.g., a chang e in the price of inventory, plant, or equipment.11 .GPLGPL is a cost ratio that compares the cost of a basket of goods in t he current period with the cost of that same basket in a

23、 prior or base pe riod.12 .Purchacing power. The general ability of a monetary unit to comm and goods and services.购买力：一单位货币一样所能购买到的商品和服务。13 .General purchasing power equivalentsCurrency amounts that have been adjusted for changes in the general level of prices.一样购买力等值：差不多按照一样物价水平调整后的货币数量。14 .Moneta

24、ry assets .a claim to fixed amount of currency in thr future,like cash or accoun ts receivable货币性资产：在今后能获得固定数额货币的要求权。例如现金、应收 款。15 .Monetary liability.An obligation to pay a fixed amount of currency in the future such as an account payable or debt that bear s a fixed rate of interest货币性负债：在今后支付固定金额货币

25、的义务，如应对款、承担固定 利息率的负债。16 .HyperinflationAn excessive rate of inflation as when the general level of prices in an economy increases by more than 25 percent per annum.恶性通货膨胀：一个国家的一样物价水平年增长率超过25%的严峻通货膨胀。17 .Inflationincrease in the general level of prices of all goods and services in a n economy.通货膨胀：一个

26、国家全部商品及服务的价格的增长（一样物价水平）18 .monetary gainsIncrease in general purchasing power that occur when monetary liabil ities are held during a period of inflation.货币性利得：在通货膨胀期间，由于持有货币性负债融资而得到的一 样购买力增长额。19 .Monetary lossesDecreases in general purchasing power that occur when monetory ass ets are held during a

27、 period of inflation.货币性缺失：在通货膨胀期间，由于持有货币性资产而得到的一样购 买力增长额。20 .Direct exchange rate method （quote）（ payable quote 应对报价法）In a direct quote, the exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency.C.简答题1 .The development background of international

28、 accounting 国际会计的 进展背景What was the historical background that promoted International Acco unting has been developed become a newly subject?什么历史背景下，促 进国际会计差不多开发成为一个新的主题In the sixties or seventy of the 20th century, There were two major fields of economic background that Promote international accounti

29、ng pro duction directly在20世纪六七十年代，有两个要紧领域的经济背景下，促 进国际会计直截了当产生。(1) The development of International trade&the markets Internationali zation国际贸易的进展和市场国际化(especially the currency markets and the capital markets)(专是货币市 场和资本市场)(2)Transnational corporations have been rising and strong(跨国公司的 兴起和壮大)2 .W

30、hat are the major Influence factors of The Accounting Pattern?计模式的要紧阻碍因素？1) sources of finance 资金来源2) legal system 法律制度3) taxation 税收4) political and economic ties 政治和经济关系5) inflation通货膨胀6) level of economic development经济进展水平7) education level 教育水平8) culture 文化3 .衍生工具(Derivative financial instrument

31、s )的含义及特点。衍生金融工具是指从传统金融工具中派生出来的新型金融工具。是原 生性金融工具(如股票、债券)的衍生物。简单地讲，它是一种通过推测 股价、利率、汇率等金融工具以后市场行情走势，支付少量保证金，签订 远期合同或互换不同金融商品的派生交易合约。具有下列特点：具价值随着特定利率、金融工具价格、商品价格、汇率、价格指数、 信用等级、信用指数或其他类似变量的变动而变动。不要求初始净投资，或与对市场情形变动有类似反应的其他类型合 同相比，要求专门少的初始净投资。在以后某一日期结算。4 .please talk about the three viewpoint about the defi

32、nition of interna tional accounting请你从这3个角度谈谈国际会计的定义。Viewpoint 1: World Accounting 世界会计This viewpoint think international accounting is a global system that should be adopted by all countries. It ought to establish a set of generall y accepted accounting standard. Transnational corporations accordin

33、g this s tandard to prepare their financial statement.这种观点认为，国际会计是一个应当所有国家通过的全球性的制度。 应该建立一套普遍同意的会计准则。跨国公司按照那个标准来编制财务报 表。Viewpoint 2: International Accounting 国际会计This concept is to understand international accounting is a subject th at research each country, s accounting, think that international ac

34、counting should include standard, method and the various accounting principles of all countries. Therefore, can not hope that establish a set of internatio nal , ideal accounting principle, international accounting should be the con vergence （集合）of all countries. Accounting standards and conventions

35、 on world.这一概念是懂得国际会计是一门研究每个国家的会计，认为应包括国 际会计标准，方法和所有国际的会计准则。因此，不能期望建立一套理想 的国际会计原则，国际会计应该是所有国家的会计准则和世界公约的集合。Viewpoint 3: Accounting of Foreign Subsidiaries外国子公司会计This concept is to understand international accounting as a course th at research the accounting practice of parent company and subsidiary.

36、 Sinc e foreign subsidiary will be make account use the currency measurement unit of the country where they are. Its financial statement will accord wi th that country, s regulation. Therefore, It should be compare the differen ce of the accounting principle, system, method between the homeland an d

37、 other countries. Under this viewpoint, the major contents of Internationa l accounting includes how to translation the financial statement prepared use foreign currency unit into homeland currency unit; How to prepare th e amalgamated (合并)accounting statement between parent company wi th subsidiary

38、; And so on.这一概念是懂得国际会计作为一个过程，研究母公司和子公司的会 计惯例。因为外国子公司应使用国家货币计量单位记录账户。其财务报表 应与该国的规章相符合。该国与其他国家之间应当比较不同的会计准则、 制度和方法。报告的要紧内容包括使用外国货币单位编制的财务报表如何 转化为使用本国货币单位编制的财务报表。如何筹备母公司和子公司的合 并财务报表，等等。5 . How many components that a typical annual financial report of a large U.S.corporation includes ?What are they? 一个

39、大型美国公司典型的 年度财务报告中包括几个部分，它们是什么？A typical annual financial report of a large U.S.corporation includes t he following components:一个大型美国公司的典型年度财务报告由以下部分组成：1 ).report of management经营报告2 .)report of independent auditors 独立审计报告3 .)Primary financial statements (income statement, balance sheet,statem ent of

40、cash flows,statement of comprehensive income,and statement of sto ckholders' equity)要紧财务报表(损益表，资产负债表，现金流量报表， 报表的综合收入，并声明股东权益)4 .)management discussion and analysis of results of operations and fi nancial condition治理层经营业绩和财务状况的讨论与分析5 .)notes to financial statements财务报表附注6 .)five-or ten-year compa

41、rison of selected financial data5或 10 年的比 较选择性的财务数据7 ).selected quarterly data 选择性季度数据8 .British financial reporting generally include 7 parts,what are they? 英国财务报告通常包括7部分，它们是什么？In British ,Financial statements generally include:Director, s report;董事报告Profit and loss account and balance sheet;损益表及资产

42、负债表cash flow statement;现金流量表Statement of total recognized gains and losses;全部已确认禾得和缺 失Statements of accounting policies;会计政策的声明Notes that are referenced to the financial statements;贝才务报表附注Auditor' s report审计师的报告9 .Please explain the main contents of British Director, s reports请讲 明英国董事的报告的要紧内容The

43、 director, s report addressesprincipal business activities, review of operations and likely developments, important post-balance sheet events, r ecommended dividends, names of the directors and their shareholdings,and political and charitable contributions涉及要紧经营活动、营业回忆和可能 的进展、重要的资产负债表日后事项、建议的股利、董事会名

44、单及持股状 况，以及对政治和慈善事业的捐赠。)10 please talk about the three offshoots of FRC and their function?请 你谈谈FRC的三个分支和它们的功能1 .Accounting Standards Board,ASB 会计准则委员会The ASB issues Financial Reporting Standards.会计准贝U委员会公布 会计准则2 .Urgent Issues Task Force,UITF 应急会计准则工作组The UITF to respond quickly to new problem and t

45、o issue clarif ications of the accounting standards and other regulations (called UITF A bstracts)应急会计准则工作组快速响应新的咨询题，并公布会计标准和其他 法规的讲明讲明3 .Financial Reporting Review Panel ,FRRP）财务汇报检讨委员会FRRP can investigate complaints about departure from accounting sta ndards. （FRRP能够调查有关违抗会计准则的投诉）9 .Please explain

46、 the main contents of the Director, s reports in Britis h.（与第7题相同）The director, s report addressesprincipal business activities,review of operations and likely developments,important post-balance sheet events,reco mmended dividends,names of the directors and their shareholdings,and poli tical and ch

47、aritable contributions.10 .Six organizations have been key players in setting international acc ounting standards and in promoting international accounting harmonization. What are they?6个组织系 制定国际会计准则，并促进国际会计一致有着关 键地位，它们是什么？11 International Accounting Standards Board（IASB）（国际会计准则理事 会）3.International

48、Organization of Securities Commision（IOSCO）（国际证 监会组织）4. International Federation of Accountants（IFAC）（国际会计师联合会）5.United Nations Intergovermental Working Group of Experts on Inter national Standards of Accounting and Reporting（ISAR）（ （会计准贝U专家 组）,part of United Nations Conference on Trade and Developm

49、ent（UNCT AD）（联合国贸易与进展会议）6.Organization for Economic Coorperation and Development Working Group on Accounting Standards （OECD Working Group）（经济合作与进 展工作组）11.Why are Financial Statement Potentially Misleading During Period s of Changing Prices?价格变动期间，什么原因财务报表具有误导性？During a period of specific price chan

50、ges, assets recorded at their ori ginal acquisition costs seldom reflect the assets current （higher） value re suiting in an overstatement in reported income. This, in turn, may lead to higher taxes,higher dividends and higher wages具体价格变动期间，资产记录其原始购置成本专门少反映资产当前的 （更高）的价值造成多报的收入。反过来，这可能会导致高税收，高股息 和更高的工资。D.业务题1 .example: assume a company earns 200,000 yuan this year, subject t o a 35 percent corporate income tax . And distributes a