国际会计复习资料中英结合版

1、国际会计复习资料A.Basic Knowledge1 .we view accounting as consisting of three broad areas: measurement、 me ?m ?nt计量disclosuredis 'kl?u?(披露)and auditing ?:diti?审计二2 .The three international organization of accounting profession areInternational Federation of Accountants;IFAC) 国际会计师联合会(International Accou

2、nting Standards Committee; IASC) 国际会计准那么委员会(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风险躲避(4)masculinity阳刚之气4 . The four culture dimensions that affect

3、a nation' s financial reporting practices by Gray referto?影响一个国家的财务报告的做法的四个层面系指：(l)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 sectorgroups.会计准那么的制定通常涉及结合私营和公共部门的群体.6 .The privat

4、e 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 forcommercial 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

5、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 King

6、dom, 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 t

7、owardcompliance with legal 符合法律法规 requirements tend to have a code law legal system andrely heavily on banks and thegovernments as sources of finance.11 .Accounting in the United States is regulated by a private sector body the Financial Accounting Standards board, or FASBM 务会计准那么委员会 ),but a governm

8、ental agency (the Securities and Exchange Commission, or SEC)美国证券交易委员会underpins the authority ofits 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根底是 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 Acc

9、ounting pattern is the requirement tofinancial accounting and report is from the companies law.( 公司法)13 . The 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14 .FASB has Seven full-time members?财务会计准那么委员会有7个全职成员15 In France , large

10、 companies must also prepare documentsrelating to the prevention ofbusiness bankruptcies and a social report .在法国,大企业也必须准备有关预防企业破产和和社会报告.的文件16 .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

11、 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17 .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货币性与非货币性工程法4 .temporal method时态法17.In a

12、 direct quote直接标价,the exchange rate specifies the number of domestic currencyunits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 directquote except British and America .19 .under deferral递延 method translation gains and losses外币折算损益 are listed

13、on thebalance sheet ( 资产负债表).It is regarded as a single item " Translation gains ( losses) , listat the part of“owner' s equity 所有者权益.20 . The government of the hostcountry levy taxes on the benefit fromdividend 股息,interest禾1J息 and royalty payments特许使用金that gained by foreign invester is wit

14、hholding tax预提所得税.21 .There are three calculation of added-value tax 增值税additive method 叠力口法,subtractive method减数法and tax by tax method .( tax-deducting method )实耗扣税法 But mostcountries use tax by tax method.22 . There are three recognition principles about the revenue收入that foreign institutionsobtai

15、ned in foreign countries :principle of terHtorial属地管辖,principle of person and world principleclassicaltax减税,课税扣除和23 . There are three major international popular tax administration systems, namely, system, tax-split system 税收分割制度 and shift system. 轮班制度24 . the method of avoidance of international do

16、uble taxation usually consist of deductions ,tax credit and tax exemption.预防国际双重征税的方法通常包括免税25 .The important act relate to British accounting regulation isThe Companies Act.涉及到英国的会计制度最重要的法例是公司法.26 .The basic characteristic of France Accounting Pattern istax oriented accounting. 法国会计模式的根本特征是面向 税务会计27

17、 .There are four methods be used in foreign currency translation:current rate method ,current-noncurrent method , monetary-nonmonetary method and temporal method.28 .Current cost-based net income include two parts,one is realized income实际 U攵入 2theother is unrealized holding gains未实现的资产持有损益一29 . at p

18、resent, primary derivative financial instruments may be classified into following categories:futures contract , option contract,forward contract and swap contract. 目前,主要 衍生金融工具可分为以下几类：期货合同,期权合同,远期合同和互换合同30 . The recognition of derivative financial instruments can be mainly divided into threephases:i

19、nitial recognition,subsequent recognition and de- recognition.确认彳行生金融工具, 主要可以分为三个阶段：初始确认,后续确认和终止成认.ccounting for the financial statement effects of general price-level changes is called theHistorical cost-constant purchasing power model.Accounting for specific price changes is referred to as the cur

20、rent cost modelB.名词解释 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.2、国际税务协定international tax convention ：两个或者两个以上的主权国家,为协调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 de

21、fined as the multinational corporation management embarks from the overall management strategic target, for realization certain goal, so establishes internal settlement price for the connection transaction (such as buying and selling goods or providing service) which between transnational connection

22、 enterprise指跨国企业治理当局从其总体经营战略目标出发,为实现一定的目的,而为跨国关联企业之间进行的 关联交易如购销货物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：相关财务报表日的实际汇率.6 . functional currency.The prim

23、ary currency in which an entity does business and generates and spends cash. It is usually the currency of the country where the entity is located and the currency in which the books of record are maintained.功能货币：一个企业开展经营及创造和花费现金所使用的主要货币,通常是企业所在国的货币和记帐用的货币.7 .monetary itemsObligations to pay or righ

24、ts to receive a fixed number of currency units in the future.货币性工程：在未来支付固定数额的责任或者收取固定货币数额的权利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 economy on average.一般物价

25、水平变动.在经济变动条件下,全部商品或者效劳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 change in the price of inventory, plant, or equipment.11 .GPLGPL is a cost ratio that compares the cost of a basket of goods in the current period with the cost of that same bask

26、et in a prior or base period.12 .Purchacing power. The general ability of a monetary unit to command goods and services.购置力：一单位货币一般所能购置到的商品和效劳.13 .General purchasing power equivalentsCurrency amounts that have been adjusted for changes in the general level of prices.一般购置力等值：已经根据一般物价水平调整后的货币数量.14 .Mo

27、netary assets .a claim to fixed amount of currency in thr future,like cash or accounts receivable货币性资产：在将来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：在将来支付固定金额

28、货币的义务,如应付款、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：一个国家的一般物价水平年增长率超过25%的严重通货膨胀.17 .Inflationincrease in the general level of prices of all goods and services in an economy.通货膨胀：一个

29、国家全部商品及效劳的价格的增长一般物价水平18 .monetary gainsIncrease in general purchasing power that occur when monetary liabilities are held during aperiod 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般购置力增长额.19 .Monetary lossesDecreases in general purchasing power that occur when monetory assets are held during aperiod

30、 of inflation.货币性损失：在通货膨胀期间,由于持有货币性资产而得到的一般购置力增长额.20 .Direct exchange rate method (quote)( payablequote 应付报价法 )In a direct quote, the exchange rate specifies the number of domesticcurrency units neededto acquire a unit of foreign currency.C.简做题1 .The development background of international accountin

31、g国际会计的开展背景What was the historical background that promoted International Accounting has beendeveloped become a newly subject?什么历史背景下,促进国际会计已经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 accounting production di

32、rectly在 20 世名己六七十年代,有两个主要领域的经济背景下,促进国际会计直接产生.(1) The development of International trade&the markets Internationalization 国际贸易的开展和 市场国际化(especially the currency markets and the capital markets)特别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 .What are the major

33、Influence factors of The Accounting Pattern?会计模式的主要影响因素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经济开展水平7) education level 教育水平8) culture 文化3 .衍生工具(Derivative financial instruments )的含义及特征.衍生金融工具是指从

34、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.简单地说,它是一种通过预测股价、利率、汇率等金融工具未来市场行情走势,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.具有以下特征：其价值随着特定利率、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,或与对市场情况变动有类似反响的其他类型合同相比,要求很少的初始净投资.在未来某一日期结算.4 .please talk about the three viewpoint about the definition of international a

35、ccounting.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 generally accepted accounting standard.Transnational corporations according this standard to prepareth

36、eir 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.应该建立一套普遍接受的会 计准那么.跨国公司根据这个标准来编制财务报表.Viewpoint 2: International Accounting国际会计This concept is to understand international accountingis a subject that research eachcountry ' s accounting, think that international accounting should include stand

37、ard, method and the various accounting principles of all countries. Therefore, can not hope that establishaset of international , ideal accounting principle, international accounting should be the convergence集合of all countries. Accounting standards and conventions on world.这一概念是理解国际会计是一门研究每个国家的会计,认为

38、应包括国际会计标准,方法和所有 国际的会计准那么.因此,不能希望建立一套理想的国际会计原那么,国际会计应该是所有国家的会 计准那么和世界公约的集合.Viewpoint 3: Accounting of Foreign Subsidiaries 外国子公司会计This concept is to understand international accountingas a course that research theaccounting practice of parent company and subsidiary. Since foreign subsidiary will be m

39、ake account use the currency measurement unit of the country where they are. Its financial statement will accord with that country ' s regulation. Therefore, It should be compare the difference of the accounting principle, system, method between the homeland and other countries. Under this viewp

40、oint, the major contents of international accountingincludes how to translation the financial statement prepared use foreign currency unit into homeland currencyunit; How to prepare the amalgamated合并 accounting statement between parentcompany with subsidiary; And so on.这一概念是理解国际会计作为一个过程,研究母公司和子公司的会计

41、惯例.由于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 同的会计准那么、制度和方法.报告的主要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.corporationincludes ?What are they?一个大型美国公司典型的年度财务报告中包括几个局部,它们是什么A typical annual f

42、inancial report of a large U.S.corporation includes the followingcomponents:一个大型美国公司的典型年度财务报告由以下局部组成：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,statement of cashflows,statement of comprehensive income,and sta

43、tement of stockholders' equity)主要贝才务报表损益表,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 financial condition治理层经营业绩和财务状况的讨论与分析5 .)notes to financial statements贝才务报表附注6 .)five-or ten-year comparison of selected financial data5或 10 年的比较选择性的财务数据7 ).s

44、elected quarterly data.选择性季度数据6.British financial reporting generally include 7 parts,what are they?英国贝才务报告通常包括7 局部,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;损益表及资产负债表? cash flow statement;现金流量表? Statement of tot

45、al recognized gains and losses;全部已确认禾 U得和损失? 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7 .Please explain the main contents of British Director' s reports释英国董事的报告的主要内容The director ' s report addresses

46、principal business activities, review of operations and likely developments, important post-balance sheet events, recommended dividends, names of the directors and their shareholdings,and political and charitable contributions.(涉及主要经营活动、营业回忆和可能的开展、重要的资产负债表日后事项、建议的股利、董事会名单及持股状况,以及对 政治和慈善事业的捐赠.)8 .ple

47、ase 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Accounting Standards Board,ASB会计准那么委员会The ASB issues Financial Reporting Standards. 会计准那么委员会发布会计准那么9 .Urgent Issues Task Force,UITF应急会计准那么工作组The UITF to respond quickly to new problem and to issue clarifications of the

48、accounting standards and other regulations (called UITF Abstracts)应急会计准那么工作组快速响应新的问题,并发布会计标准和其他法规的解释说明10 Financial Reporting Review Panel ,FRRP)财务汇报检讨委员会FRRP can investigate complaints about departure from accounting standards. FRRP 可以调查有关违背会计准那么的投诉9.Please explain the main contents of the Director

49、' s reports in British与第 7 题相同The director ' s report addresses principal business activities,review of operations and likely developments,important post-balance sheet events,recommended dividends,names of the directors and their shareholdings,and political and charitable contributions.10.Si

50、x organizations have been key players in setting international accounting standards and in promoting international accounting harmonization.What are they?6个组织系 制定国际会计准那么,并促进国际会计一致有着关键地位,它们是什么 International Accounting Standards Board(IASB)国际会计准那么理事会2 mission of the european Union(EU) 欧盟3.Internationa

51、l 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 International Standards ofAccounting and Reporting(ISAR)(会计准那么专家组,part of United Nations Conference onTrade and Development(UNCTAD

52、)(联合国贸易与开展会议 )6.Organization for Economic Coorperation and Development Working Group on AccountingStandards (OECD Working Group)(经济合作与开展工作组)11.Why are Financial Statement Potentially Misleading DuringPeriods of Changing Prices? 在价格变动期间,为什么财务报表具有误导性During a period of specific price changes, assets recorded at their original acquisition costs seldom reflect the assets ' current (higher) value resulting in an overs tatement 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本钱很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