国际会计智慧树知到课后章节答案2023年下江苏大学

国际会计智慧树知到课后章节答案2023年下江苏大学江苏大学

第一章测试

InternationalAccountingcanbedefinedintermsofwhichthefollowing

levels（）。

答案:

Alloftheabove

Explainhowinternationalaccountingdiffersfrompurelydomesticaccounting.

答案:

null

Whatcontemporaryfactorsarecontributingtotheinternationalizationofthesubjectofaccounting.

答案:

null

第二章测试

Countriesthathaverelativelyconservativemeasurementpracticesalsotendtobesecretiveindisclosure,whilecountriesthathavelessconservativemeasurementpracticestendtobetransparentindisclosure.Whyisthisso?

答案:

null

Whatisthepurposeofclassifyingsystemsofaccounting

答案:

null

Accountingmustrespondtosociety’sever-changinginformationalneedsandreflectthecultural,economic,legal,social,andpoliticalconditionswithinwhichitoperates.（）

答案:

错

FinancialandtaxaccountingarethesameinGermanyandSweden.Inothercountries,suchastheNetherlands,financialandtaxaccountingare

separate:Taxableprofitsareessentiallyfinancialaccountingprofitsadjustedfor

differenceswiththetaxlaws.（）

答案:

错

MostofcontinentalEuropeandJapanhavecodelawlegalsystemsandrelyonbanksorthegovernmentformostoftheirfinance.Thus,theiraccountingrulesgenerallyconformtotaxlaws.（）

答案:

对

Collectivism,largepowerdistance,andstronguncertaintyavoidancetendtobecorrelatedwithandfoundincodelawcountrieswithlegalcomplianceaccounting.Theprofessionisrelativelyweak-accountingisinfluencedbylaw,instead.Accountingismoreconservativeandprescriptive,andbanksandgovernmentsaretheprincipalsourcesoffinance.（）

答案:

错

第三章测试

Whatisthedifferencebetweenconsolidatedandindividualcompanyfinancialstatements?WhydosomeEUcountriesprohibitTFRSinindividualcompanyfinancialstatementswhileotherspermitorrequireTFRSattheindividualcompanylevel?

答案:

null

AfeatureofBritishaccountingisthe“trueandfairoverride.”Whatisthemeaningofthisterm?WhyisthetrueandfairoverridefoundintheUnitedKingdombutalmostnowhereelse?

答案:

null

FrenchandGermanindividualcompanyfinancialstatementsmustbepreparedusinglocalaccountingrequirementsbecausethesestatementsarethebasisfortaxesanddividends.（）

答案:

错

Frenchcompaniesmustreportthefollowing:a.Balancesheet;b.Incomestatement;c.Notestofinancialstatements;d.Directors’report;e.Auditor’sreport（）

答案:

错

Inventoryisstatedatthelowerofcostormarket;FIFOandaverageareacceptablemethodsofdeterminingcostinGermany.（）

答案:

对

WhenhistoricalcostisusedforinventoryintheNetherlands,itisgenerallystatedatthelowerofcostornetrealizablevalue,withcostdeterminedbyFIFOoraveragemethods.（）

答案:

对

第四章测试

Whatisthedifferencebetweenprinciples-basedandrules-basedaccountingstandards?WhatevidenceindicatesthatU.S.GAAPisrules-based?

答案:

null

U.S.financialstatements“presentfairly”whileU.K.financialstatementsare“trueandfair.”Whatisthedifferencebetweenthesetwoconcepts?

答案:

null

AccountingintheUnitedStatesisregulatedbyapublic-sectorbody(theFinancialAccountingStandardsBoard,orFASB),butaprivateagency(theSecuritiesandExchangeCommission,orSEC)underpinstheauthorityofitsstandards.（）

答案:

对

LIFO,FIFO,andaveragecostmethodsarepermissibleandwidelyusedforinventorypricinginU.S.LIFOispopularbecauseitcanbeusedforfederalincometaxpurposes.However,ifLIFOisusedfortaxpurposes,itmustalsobeusedforfinancialreportingpurposes.（）

答案:

对

AccountingisorientedtowardfairpresentationdespitecodelawlegalsysteminMexico,Generalprice-levelaccounting(inflation-adjustedfinancialstatements)areafundamentalfeature.（）

答案:

错

InventorymustbevaluedatcostorthelowerofcostornetrealizablevalueinJapan.FIFOandaverageareallacceptablecost-flowmethods,withaveragethemostpopular.（）

答案:

对

第五章测试

Whichofthefollowingarereasonstoreportsegmentedaccountinginformationformultinationalenterprises（）。

答案:

Alloftheabovearereasonsforsegmentedreporting

GovernancemechanismsarehistoricallystrongerinGermanyandJapanthanintheUnitedKingdomandUnitedStates.（）

答案:

错

Thechapterdiscussestheobjectivesofinvestor-orientedmarkets:investorprotectionandmarketquality.Transparentfinancialreportingisimportantforachievingtheseobjectives.

Whatistransparentfinancialreporting?Explainhowtransparentfinancialreportingprotectsinvestorsandimprovesmarketquality.

答案:

null

Whatisthedifferencebetweenvoluntarydisclosureandmandatorydisclosure?Provideatleasttwoexplanationsforthedifferencesinmanagers’voluntarydisclosurepractices.Provideatleasttwoexplanationsforthedifferencesinmanagers’mandatorydisclosurepractices.

答案:

null

Whatarethetwobroadobjectivesforinvestor-orientedmarkets？Whichofthesedoyouthinkismoreimportant?Presentreasonsforyourresponse．

答案:

null

第六章测试

Thefactorusedtoconvertfromonecountry’scurrencytoanother

country’scurrencyiscalledthe（）。

答案:

Exchangerate.

Whatisexchangerate（）。

答案:

Thepricetobuyaforeigncurrency.

ThenumberofRMBYuantodaytobuyoneU.S.Dollarsixmonthsfromnowiscalled（）。

答案:

Theforwardrate.

ThenumberofU.S.DollarrequiredtodaytobuyoneRMBYuantodayiscalled（）。

答案:

Thespotrate.

Whatisaforeigncurren