1、国际会计复习资料A.Basic Knowledge1.we view accounting as consisting of three broad areas: measurement、memnt （计量）disclosuredisklu(披露 ) and auditing:diti（审计）.2.The three international organization of accounting profession are（International Federation of Accountants;IFAC) （国际会计师联合会）(International Accounting St
2、andards 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.Hofstedes 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. The four culture dimensions that affect a nations f
3、inancial reporting practices by Gray refer to?影响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 private and public sector 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 sect
4、or 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 for commercial 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 disti
5、nction 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 Kingdo
6、m, 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 towar
7、d 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 finance. 11.Accounting in the United States is regulated by a private sector body the Financial Accounting Standards board, or FASB（财务会计准则委员会),but a governmen
8、tal agency (the Securities and Exchange Commission, 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
9、 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 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）13.FASB has Seven full-time members?（财务会计准则委员会有 7 个全职成员）14 In France , larg
10、e companies must also prepare documents relating to the prevention of business bankruptcies and a social report .（在法国，大企业也必须准备有关防止企业破产和和社会报告。的文件）15.The following three exchange rates can be used to translate foreign currency balances to domestic currency.they are the current rate.the historical rate
11、 and 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）16.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（货币性与非货币性项目法）4.temporal method（时态
12、法）17.In a direct quote（直接标价）, the exchange rate specifies the number of domestic currency units （本国货币单位） needed to acquire a unit of foreign currency.（外国货币）18.The majority countries in the world use the direct quote except British and America . 19.under deferral（递延） method translation gains and loss
13、es （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 “owners equity”（所有者权益）.20. The government of the hostcountry levy taxes on the benefit from dividend（股息）, interest （利息）and royalty payments（特许使用金） that gained by for
14、eign invester is withholding tax（预提所得税） .21.There are three calculation of added-value tax（增值税）additive method（叠加法） ，subtractive method （减数法） and tax by tax method.( tax-deducting method )（实耗扣税法）But most countries use tax by tax method.22. There are three recognition principles about the revenue（收入）
15、 that foreign institutions obtained in foreign countries : principle of territorial（属地管辖）, principle of person and world principle.23. There are three major international popular tax administration systems, namely, classical system, tax-split system（ 税收分割制度）and shift system.（轮班制度）24. the method of a
16、voidance of international double taxation usually consist of tax deductions,tax credit and tax exemption（避免国际双重征税的方法通常包括减税，课税扣除和免税）25.The important act relate to British accounting regulation is The 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 is tax or
17、iented accounting.法国会计模式的基本特征是面向税务会计27.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（实际收入）,the other is unrealized
18、holding gains（未实现的资产持有损益）. 29. at present, 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下列几类：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
19、mainly divided into threephases:initial recognition,subsequent recognition and de- recognition.确认衍生金融工具，主要可以分为三个阶段：初始确认，后续确认和终止承认。31.Accounting for the financial statement effects of general price-level changes is called the Historical cost-constant purchasing power model.Accounting for specific pri
20、ce changes is referred to as the current 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 pricin
21、g）：International Transfer Price is defined 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) w
22、hich between transnational connection enterprise指跨国企业管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
23、汇率.6. functional currency.The primary 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.monetar
24、y itemsObligations to pay or rights to receive a fixed number of currency units in the future.货币性项目: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 ser
25、vices in an economy on average.一般物价水平变动在经济变动条件下，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 change in the price of inventory, plant, or equipment. 11.GPL GPL is a cost ratio that compares the cost of a basket of goods in the current perio
26、d with the cost of that same basket in a prior or base period.12.Purchacing power. The general ability of a monetary unit to command goods and services.购买力：一单位货币一般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.一般
27、购买力等值：已经根据一般物价水平调整后的货币数量。14.Monetary 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 r
28、ate of interest货币性负债：在将来支付固定金额货币的义务，如应付款、承担固定利息率的负债。16.Hyperinflation An 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 .Inflation increase in the general level of prices of all goods an
29、d services in an economy.通货膨胀：一个国家全部商品及服务的价格的增长（一般物价水平）18.monetary gains Increase in general purchasing power that occur when monetary liabilities 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般购买力增长额。19.Monetary lossesDecreases in general purchasing power that occur when monet
30、ory assets are held during a period 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买力增长额。20.Direct exchange rate method (quote)( payable quote 应付报价法)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 ba
31、ckground of international accounting 国际会计的发展背景What was the historical background that promoted International Accounting has been developed 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
32、international accounting production directly 在 20 世纪六七十年代，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 How to prepare the amalgamated （合并）accounting statement between parent company 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
33、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.corporation includes ?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部分,它们是什么？A typical annual financial report of a large U.S.corporat
34、ion includes the 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,statement of cash flows,statement of comprehensive income,and statement of stockholders equity) 主要财务报表（损
35、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 管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 comparison 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6.British fina
36、ncial 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: Directors 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 total recognized gains and losses; 全部已确认利得和损失 Statemen
37、ts of accounting policies; 会计政策的声明 Notes that are referenced to the financial statements; 财务报表附注 Auditors report 审计师的报告7.Please explain the main contents of British Directors reports 请解释英国董事的报告的主要内容The directors report addresses principal business activities, review of operations and likely developm
38、ents, 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、营业回顾和可能的发展、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.please talk about the three offshoots of FRC and their function? 请你谈谈 FRC 的三
39、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. 会计准则委员会发布会计准则2.Urgent Issues Task Force,UITF 应急会计准则工作组The UITF to respond quickly to new problem and to issue clarifications of the accounting standards and other regulations (called UITF Abstracts) 应急会计准则
40、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3.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则的投诉）9.Please explain the main contents of the Directors reports in British.（与第 7 题相同）The directors report addresses principal b
41、usiness 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.Six organizations have been key players in setting international accounting standards
42、 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？1.International Accounting Standards Board(IASB) （国际会计准则理事会）2.Commission of the european Union(EU) （欧盟）3.International Organization of Securities Commision(IOSCO) （国际证监会组织）4. International Fe
43、deration of Accountants(IFAC) （国际会计师联合会）5.United Nations Intergovermental Working Group of Experts on International Standards of Accounting and Reporting(ISAR)( （会计准则专家组）,part of United Nations Conference on Trade and Development(UNCTAD) (联合国贸易与发展会议)6.Organization for Economic Coorperation and Devel
44、opment Working Group on Accounting Standards (OECD Working Group) (经济合作与发展工作组)11.Why are Financial Statement Potentially Misleading During Periods 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
45、 assets current (higher) value resulting 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 to a 35
46、 percent corporate income tax . And distributes a 60 percent dividend to its shareholders. Who is in 30 percent personal income tax . 例如：假设一家公司今年的收入为 200，000 元，企业所得税为 35%，股息为 60%，个人所得税税率为 30%Please calculate the total tax paid on corporate income under classical system, tax-split system and shift sy
47、stem. 请计算在典型税收制度、税收分割制度、轮班制度下，企业所得税的金额。under the tax-split system, assumed a 20 percent for income have been allocated . 50 percent for retained earnings . 在税收分割制度，已分配收入的 20%，留存收益 50%under the shift system, assumed that the credit ratio of 25%根据轮班制度，假定贷款比率为 25 2.Assume that a U.S. firm imports equip
48、ment from Germany on March 1 for UK200,000 when the exchange rate is $1.3112 per euro. Payment in euro does not have to be made until April 30. Assume that on March 31, the exchange rate is $1.3500 per euro and on April 30 is $1.3300 .Also, Assume that the firms books are closed at the end of the ca
49、lendar quarter.假设在 3 月 1 日一家美国公司从德国进口设备 UK200,000, 当汇率是$1.3112/EU$1,用欧元支付货币，付款期限为：4 月 30 日。假设在 3 月 31 日，汇率是$1.3500/EU$1, 4 月 30 日是$1.3300，另外，假设，该公司Required:Please give the journal entries both to the buyer and the seller.要求：做出买卖双方的会计分录。3.Example:Suppose ABC company is a subsidiary of a Chinese company located in another country. The FC is functional currency .The balance sheet, income statement and related exchange rate listed below: 范例：假设 ABC 公司是中国公司的一个子公司，位于在另一个国家。功能货币。资产负债表，损益表和相关的汇率列举如下：Required: Use the four different methods to translate th
