国际会计课后答案 重点

1、第一章 导论2.会计可以被看做是包括三个部分：计量、披露和审计。这种分类的优点和缺点是什么？你能提出其他有效的分类吗？ Advantage: Some might argue that measurement, disclosure, and external auditing are three distinct (although related) processes, involving different members of the company. For example, corporate attorneys often are involved in disclosure i

2、ssues, but seldom intervene in measurement ssues. The Board of Directors works with the external auditors but not necessarily with the comptroller s office. Thus, discussion of accounting requirements and voluntary accounting choices in different jurisdictions is simplified by focusing on the three

3、components of accounting. Disadvantage: measurement, disclosure and auditing are interdependent, and should not be viewed in isolation of one another. A company choosing to disclose as little as possible, for example, may use accounting measurement approaches that reduce the information content of f

4、inancial statements, and select an external auditor who will be relatively lenient in enforcing accounting requirements. One alternative classification might include accounting (measurement and disclosure), and auditing. A second classification might include financial reporting (annual and interim r

5、eporting, regulatory filings) and ad hoc disclosure (press releases, analyst meetings, etc). Any classification is arbitrary, and potentially useful depending on its purpose.优势：一些人可能认为测量，披露和外部审计是三个不同的（虽然相关）流程，涉及公司的不同成员。例如，公司律师通常涉及披露问题，但很少干预测量问题。董事会与外部审计师合作，但不一定与局长办公室合作。因此，通过关注会计的三个组成部分，简化了对不同辖区的会计要求

6、和自愿会计选择的讨论。缺点：测量，披露和审计是相互依存的，不应孤立地看待。例如，选择尽可能少披露的公司可以使用减少财务报表信息内容的会计衡量方法，并选择一个外部审计师，这些审计师将相对宽松地执行会计要求。一种替代分类可能包括会计（测量和披露）和审计。第二类分类可能包括财务报告（年度和中期报告，监管文件）和特别披露（新闻稿，分析师会议等）。任何分类是任意的，并且根据其目的可能有用。5.鉴于会计的国际传统，你是否认为协调全球会计准则的活动是一件好事？为什么是或为什么不是？Students will overwhelmingly argue in favor of harmonization. Th

7、is is probably a good starting point for the course. After they are introduced to the chapters leading up to Chapter 8, some may no longer feel that harmonization is necessarily the answer to all of their international accounting problems. 学生将以压倒多数赞成协调。 这可能是一个良好的起点的课程。 在介绍到第8章之前的章节中，有些人可能不再认为协调是必要的，

8、是其所有国际会计问题的答案。*如何理解国际会计协调化（其实就是含义）？国际会计协调化的必要性？国际会计协调是指在一个各国比较能接受的国际会计准则的知道下，推行能使各国理解的较为同意的会计实务，尤其是有关会计揭示。计量方法及单位等方面的实务，其核心是会计标准国际化，逐步实现会计信息的可比，协调，标准，统一。国际会计协调至少应具备以下三层基本含义：1协调是在差异基础上并对差异进行队一种缩小矛盾，形成有序结构的过程或活动2总的来说，协调的目的在于形成统一程度不等的共同结构活程序。3协调不同于标准化，协调是逐步缩小各国会计惯例的差异程度，从而增加其可比性进程。国际会计协调的必要性： 1资本市场国际化的

9、需要2国际贸易发展的需要 3跨国公司发展的需要7.辨别进行跨国商务和投资活动时产生的若干内部和外部报告问题。Examples of external reporting issues include:a.Does translation from one set of measurement rules to another change the information content of the original message?b.Should accounts of foreign operations be translated to parent currency when con

10、solidated statements are prepared?c.Which exchange rates should be employed when translating from one currency to another?Examples of internal reporting issues include:a.Which exchange rates should be used for budgeting purposes?b.Should foreign managers be evaluated in terms of parent currency or t

11、he local currency of the country in which the manager operates?c.Which prices should one use when transferring goods or services between members of the multinational enterprise- cost, market, cost-plus or some other metric? 外部报告问题的例子包括： A从一组测量规则到另一组测量规则的转换是否改变了原始消息的信息内容？ B在编制合并报表时，外国业务的账目是否应转换为母公司货币

12、？ C从一种货币转换为另一种货币时，应采用哪种汇率？内部报告问题的例子包括： A哪种汇率应用于预算目的？ B.外国经理人是否应以母公司货币或经理经营所在国家的当地货币进行评估？ C跨国公司的成员之间转移商品或服务时应使用哪种价格？成本，市场，成本加成或某些其他指标？8.解释术语“全球资本市场”（Global Capital Markets）的含义。本章主要讨论的是全球权益市场（Global Equity Markets），在这个市场中进行交易的还有哪些金融工具？全球资本市场在世界经济中的重要性如何？Global capital market activities and transaction

13、s reach beyond single political or legal jurisdictions. For example, global capital market transactions include the following: (1) an American tourist buying Australian dollars for travel purposes in the South Pacific; (2) a Japanese insurance company buying German government bonds as an investment;

14、 and (3) a Nigerian agricultural development project receiving cash subsidies from the European Union (EU). The international equities market is one global capital market. A second such market covers foreign exchange transactions, that is, when one national currency is exchanged into, traded forward

15、, hedged, swapped, or otherwise converted to another national currency. This market is estimated at hundreds of billions of U.S. dollars per day. The total world foreign exchange market is the largest market on earth. The international bond market is still another global capital market. The bonds co

16、nstituting this market are underwritten by international syndicates of banks and are marketed and traded all over the world. Global capital markets are a vital part of the world economy.全球资本市场活动和交易超越单一的政治或法律管辖范围。例如，全球资本市场交易包括：（1）美国旅游者在南太平洋旅游购买澳大利亚元; （2）日本保险公司购买德国政府债券作为投资;和（3）尼日利亚农业发展项目，接受来自欧盟（EU）的现金

17、补贴。国际股票市场是一个全球资本市场。第二个这样的市场涵盖外汇交易，即当一种本国货币被交换，交易，对冲，交换或换算成另一种本国货币时。这个市场估计每天数百亿美元。世界外汇市场是世界上最大的市场。国际债券市场仍是另一个全球资本市场。构成这个市场的债券由国际银行集团承销，并在世界各地上市和交易。全球资本市场是世界经济的重要组成部分。9.过去一段时间，许多国家或地区的政府将国有金融机构的股份出售给非政府主体。讨论这种私有化对资本市场以及这些公司的会计体系会产生什么影响。Privatizations of state-owned corporations have had dramatic effec

18、ts on global capital markets. Often, the privatized entities are large, well-known companies in which the national government retains a large ownership interest, and retail (individual, non-institutional) investors often are encouraged to buy shares in newly privatized entities. As a result, the sha

19、reholder base in the market grows dramatically, investors become more active market participants, and market capitalization increases.Privatizations also mean that management must now compete in the market place for market share, external capital and corporate control. In such a world, accounting sy

20、stems must properly motivate managers to work toward the accomplishment of the organizations overall goals in an efficient manner while putting together credible external financial statements that will enable it to secure the necessary capital to finance corporate growth. Many of these external and

21、internal reporting issues are covered in the balance of the chapters in this book. 国有企业的私有化对全球资本市场产生了巨大的影响。通常，私有化实体是大型知名公司，其中国家政府保留大量所有者权益，并且经常鼓励零售（个人，非机构）投资者购买新私有化实体的股份。因此，股东基础在市场上急剧增长，投资者变得更活跃的市场参与者，并且市场资本化增加。私有化还意味着管理层现在必须在市场份额，外部资本和公司控制的市场竞争。在这样的世界中，会计系统必须适当地激励管理者以有效的方式努力实现组织的总体目标，同时编制可信的外部财务报表，

22、使其能够获得必要的资本来为企业发展提供资金。许多这些外部和内部报告问题在本书的其余章节中有所介绍。第二章 发展和分类1.本章界定了7个被认为会影响会计发展的经济、社会、历史和制度因素。解释每一个因素是如何影响会计实务的。a) 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 financ

23、ial 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

24、finance, accounting is aimed at the information needs of government agencies such as tax collection, assembling macroeconomic statistics, or compliance with macroeconomic goals. b) Legal system. Accounting in code law countries tends to be highly prescriptive, detailed, and procedural, designed to c

25、over 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. c) Taxation. This tends to parallel th

26、e 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. d) Political and economic ties. Acc

27、ounting technology and expertise is imported and exported based on the contacts that nations have with each other through commerce, conquest, etc. e) Inflation. Historical cost accounting is the basis for initially recording transactions around the world. Inflation puts stress on the historical cost

28、 principle. Where inflation is high, accounting adjusts recorded amounts to reflect price level changes.f) 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 (i

29、n highly developed economies); it is simpler where transactions are simpler (in less developed countries).g) 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 count

30、ry imports accounting training or its citizens are sent elsewhere for it). a）筹资渠道。 当资本市场/股东是财务的主要来源时，会计侧重于盈利能力，管理，以及公允的结果和财务状况。 公布的财务报表中披露的信息水平很高。 当银行是金融的主要来源时，会计倾向于保守，披露通常相对较低（银行可以直接获取信息）。 当政府是金融的主要来源时，会计是针对政府机构的信息需求，如税收，组合宏观经济统计或符合宏观经济目标。b）法律体系。在成文法国家的会计往往是高度规定性，详细和程序性的，旨在涵盖每一种可能的情况。会计准则是国家法律的一部分。

31、普通法国家的会计更具适应性和创新性，往往允许更多的判断来适应情况。会计规则设定在私人部门。c）税收。这倾向于平行法律制度。在普通法国家（会计准则由会计专业设定）中，会计和税务是分开的。在成文法国家（会计准则是国家法律）中，会计和税务本质上是相同的。d）政治和经济联系。会计技术和专门知识是根据各国通过商业，征服等相互联系而进出口的。e）通货膨胀。历史成本会计是最初在世界各地记录交易的基础。通货膨胀强调历史成本原则。当通货膨胀率较高时，会计调整记录的金额以反映价格水平的变化。f）经济发展水平。这个因素定义了一个国家面临的会计问题的难度和类型。会计是复杂的，商业交易是复杂的（在高度发达的经济体）；交

32、易更简单（在欠发达国家）更简单。g）教育水平。这个因素定义了一个国家会计复杂性的极限。会计不能变得非常复杂，教育水平相对较低（除非国家进口会计培训或其公民被送往别处）。2.文化价值观是如何影响会计的？第1题中所界定的因素和这里所界定的文化因素之间有没有交叉影响？（+书P29）Culture underlies institutional and other arrangements in a nation that directly affect accounting development. Individualism, power distance, and uncertainty avo

33、idance 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 judgmen

34、t, 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. A

35、ccounting is more conservative and prescriptive, and banks and governments are the principal sources of finance. 文化取决于一个国家的法律体系和其他制度安排。个人主义，权力距离和不确定性规避可能是最重要的影响。个人主义，小的权力距离和弱的不确定性规避往往与具有公允反映会计的普通法国家相关。有一个强大的会计专业，会计师依靠专业判断，资本市场是金融的主要来源。集体主义，大的权力距离和强烈的不确定性规避往往与法律遵循会计的成文法国家相关。这个职业相对较弱 - 会计是受法律影响的。会计更保守

36、和规范，银行和政府是金融的主要来源。4.本章中所讨论的4种会计发展模式最早是1967年提出来的。这4种模式现在仍然适用吗？为什么？Generally speaking, these patterns of accounting development are still valid today, but less so than in 1967. The descriptions of accounting in the chapter for the respective exemplar countries are broadly true. However, note that the

37、Netherlands is really the only country that can be described by the microeconomic pattern. There are also only a few countries that follow the macroeconomic pattern. The independent discipline approach is not as ad hoc as it was in 1967. Most of these countries (in particular, the United Kingdom and

38、 United States) now have conceptual frameworks to guide accounting policy formulation. The uniform accounting approach is less relevant as more and more countries privatize their economies. We expect these patterns to break down in the future as financial reporting converges around International Fin

39、ancial Reporting Standards. As discussed in this chapter, the trend is for fair presentation accounting at the consolidated financial statement level. The macroeconomic and the uniform approaches will persist in certain code law countries at the individual company financial statement level (for exam

40、ple, for tax collection purposes). The microeconomic and independent discipline approaches have always been fair presentation oriented. So, they will likely disappear due to convergence, as discussed above.一般来说，这些会计发展模式在今天仍然有效，但低于1967。本章对各个示范国家的会计说明大体上是真实的。但是，请注意，荷兰是唯一一个真正可以用微观经济模式描述的国家。也只有少数国家遵循宏观经

41、济模式。独立纪律的做法并不像1967年那样特别。大多数这些国家（特别是英国和美国）现在都有指导会计政策制定的概念框架。随着越来越多的国家将其经济私有化，统一会计方法不太相关。我们预计，随着财务报告趋于国际财务报告准则的趋势，这些模式在未来将会崩溃。如本章所述，趋势是在合并财务报表水平上进行公允列报会计。在个别公司财务报表水平（例如，用于征税），某些法律法规国家将持续采用宏观经济和统一方法。微观经济和独立的学科方法始终是公平的表达导向。因此，如上所述，它们可能由于收敛而消失。5.为什么计量实务相对稳定的国家在披露上倾向于保密，而计量方法不太稳健的国家则在披露上倾向于透明？Conservative

42、 measurements and secretive disclosures tend to be correlated. At the same time, less emphasis on conservative measurements and transparent disclosures also tend to be correlated. This is largely to due to the principal source of finance in a country. Banks and governments are concerned about the sa

43、fety net that conservatism affords; and because they tend to have direct access to information, public disclosure is less important. Capital markets demand a fair presentation of financial position and results of operations along with high levels of disclosure.保守的测量和秘密披露往往是相关的。同时，较少强调保守测量和透明披露也往往是相关

44、的。这是很大程度上归因于一个国家的主要金融来源。银行和政府关注保守主义提供的安全网；因为他们往往有直接获取信息，所以公开披露不太重要。资本市场需要一个公平的财务状况和经营业绩以及高水平的披露。7.世界上的主要会计模式有哪些？每一种模式的标志性特点是什么？（无答案）世界会计模式的特点：一般具备如下特征：可辨认性。每一特定模式都至少应在某一方面能与其他模式相区别。代表性。每个会计模式都可能是若干国家的会计实务或制度共性特征的抽象集合。内部差异性。会计模式的划分并不能消除同一模式中的内部差异。现实性。会计模式反映了当今世界范围内会计的实际分类情况。不稳定性。由于各国会计实践的发展及会计制度变革的不平

45、衡,会计类型的分化改组、会计模式的构成内容与特征也具有暂时或不稳定性。相对性。许多国家的会计往往兼有两种或更多种模式的特点,即便只属于某一特定模式,也必然带有某些只适应本国实际的特征,且会计模式的划分主要限于财务会计方面。世界主要国家会计模式的划分最先从事会计模式研究的是美国的米勒、塞德勒、达柯斯塔、弗兰克、奈尔和英国的诺伯斯、帕克尔等。他们提出的模式结构各异,概括起来有三大类划分办法:第一类:以现存的会计实务特点为标志。第二类:以外部经营环境、社会条件和势力范围等非会计因素为标志。前者指国家经济类型、政治法律制度、企业规模与复杂程度、社会传统观念与风气、经营水平、经营发展阶段、经济增长模式、

46、文化水平和职业教育状况等;后者则是指由于政治历史原因而形成的国与国之间的联系。第三类:将前两类标志联系起来,进行连续分类。目前学术界流传较广的五大模式是:侧重股份有限公司的真实与公正观点的英国会计模式；美国模式；保证税收的法国西班牙意大利会计模式；维持企业利益的北欧会计模式；计划经济的苏联社会主义会计模式。1.英国会计模式的特征:影响范围主要是英联邦成员国,它以保护债权、股东的利益为主要目的,要求特许会计师按“真实与公正”的观点审查财务报表,重视收益项目的报告,由民间组织的职业团体制定和颁布会计标准并强制执行。英国会计模式历史悠久,曾长期处于世界会计发展的前沿,但从20世纪30年代起逐渐被美国

47、模式取而代之。2.美国会计模式的特征:它渊源于英国模式,其基本目标是保护投资者的利益,并以职业界制定的权威的“公认会计原则”作为理论研究的基础框架和指导会计审计实务的一般准绳。它更重视收益表,要求确保财务信息的相关性、可信性和可验证性,现在,越来越多的国家纳入美国会计模式。3.法国会计模式的特征:国家利用统一的会计制度对产业实施严格的管理以确保税收。这种集中控制使得会计只重视税务上的要求,企业千方百计逃税,不公开揭示所使用的会计原则。4.北欧会计模式的特征:具体形式又分为:允许保留秘密资产、自由放任的德国式会计;企业准备金受到控制的斯堪的纳维亚式会计;瑞士式的秘密准备金会计和倡导重置成本计价的

48、荷兰式会计。北欧会计模式允许企业转移资产和收入,可以不公开或不完全公开会计信息,最大限度地维护企业利益。5.苏联会计模式的特征:该模式适应社会主义计划经济,是运用马列主义原理指导会计工作,实现经济管理的初步尝试。一段时期内,该模式一味强调指令性计划,会计制度高度集中,不重视经济效益,不承认企业利益,片面追求产值,这与苏联长期不承认市场机制的积极作用和缺乏对商品经济的正确认识有关。随着苏联、东欧社会主义国家的经济体制改革,该模式正在发生较大的变化。中国会计指导思想基本上属于传统的苏联模式,随着经济体制改革的深入进行,我国会计应兼收并蓄,创立确保国家税收和维护企业合理权益双重导向的会计模式,正确处

49、理好国家与企业的关系。9.作者认为基于公允反映与法律遵循的分类比基于普通法和成文法法律体系的分类更好地反映了当今世界的会计。你同意这种看法吗？为什么？The chapter discusses three major accounting classifications. The first is the one by Mueller (1967):· Macroeconomic approach, where accounting practice is designed to enhance macroeconomic goals;· Microeconomic app

50、roach, where accounting develops from the principles of microeconomics;· Independent discipline approach, where accounting develops from business practices based on judgment and trial-and-error; and · Uniform approach, where accounting is standardized so it can be used as a tool of adminis

51、trative control by central 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

52、 (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 ori

53、ented. 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

54、 as calculating taxable income or complying with the national governments 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 stabl

55、e 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 t

56、heir consolidated financial statements. IFRS are based on the principles of fair presentation.本章讨论三个主要会计分类。第一个是缪勒（1967）提出的：· 在宏观经济模式下，会计实务旨在加强宏观经济目标;（会计实务是从国家的经济目标中派生出来的，并为其服务。）· 在微观经济模式下，会计按照微观经济的原则发展;· 在独立学科模式，会计从基于判断和试错而发展的；和· 在统一模式，会计被标准化并用作中央政府进行管理控制的工具。第二类是基于法律体系的分类，这与基于实务体

57、系的第三类分类密切相关。一般来说，普通法会计（法律体系）的特征是为公允反映会计（实务体系）所描述的特征。成文法会计（法律体系）的特征是法律遵循会计（实务体系）描述的特征。公允反映（普通法）强调实质重于形式，面向外部投资者的决策需求。因此，它是资本市场导向。财务报表有助于投资者判断管理绩效，预测未来现金流量和盈利能力。广泛的披露为这些目的提供额外的相关信息。法律遵循（成文法）会计旨在满足政府强加的要求，如计算应纳税所得额，或符合国家政府的宏观经济计划。收益金额还可能是向股东分派股利和向管理人员和员工支付奖金的依据。稳健的计量能保证分配的金额比较审慎。在年度之间拉平收益，意味着税收、鼓励和奖金支付

58、更加稳定。如上所述，公允反映会计与普通法国家相关，而法律遵循会计与成文法国家相关.。然而，从成文法国家的许多公司国家现在在其合并财务报表中遵循国际财务报告准则。国际财务报告准则是基于公允原则。10. 各个国家或地区会计体系趋同或协调的前景如何？哪些因素可能会对促进或阻碍这种变革产生影响？The chapter contends that many accounting distinctions at the national level are becoming blurred because of global capital market pressures. An increasing number of companies are listing on multiple stock exchanges. This has pressured accounting policy makers around the world to harmonize (converge) reporting requirements. This has also pressured companies to devise financial reporting practices that satisfy multiple requirements and user groups.