国际会计复习资料(整理版)
Comprehensive Exercise (2014)
综合练习2014
翻译、难词助记及错误修正by钟方源
注意：五颗星的题目是莫玲老师划的该类题型的重点！
应该不会考的题目以及选择题不需要选的选项我就不浪费时间翻译了，因为老师说是出资料原题，只要记住哪个是正确的选项就行，没必要去看错误选项了。
不过即使如此我还是没有在这份文档删去应该不会考的题目以及错误的选项，以便大家阅读，也以防万一。
原文档有错误的一些地方我也修正了，之前有不少单词拼写错误的。
题型：
填空题20×1分=20分
不定项选择题15×2分=30分
判断题10×1分=10分
名词解释3×4分=12分
简答题1×8分=8分
分录题2×10分=20分
A. Complete the following sentences
A.完成下面的句子
1.We view accounting as consisting of three broad areas: (measurement)、(disclosure) and (auditing). (Measurement)is the process of identifying, categorizing, and quantifying economic activities or transactions. (Disclosure) focuses on issues such as what is to be reported, when ,by what means, and to whom.
我们把会计领域分为三大类：计量、披露和审计。计量是对经济行为或交易识别、分类和量化的过程。披露关注诸如什么要被报告，什么时候报告，由什么方式报告，以及向谁报告的问题。
单词助记：
measurement：measure，测量的意思，-ment名词后缀。
disclosure：dis-前缀，意思是否定；close，关闭的意思；-ure名词后缀。合起来，没有关闭，而是开门，就是泄漏、揭示、披露的意思。
auditing：aud-，词根听，（熟悉词audio，声音），it是后缀，审计就是一种广义的“听”，profit利润，deficit亏损，都是用这个后缀，-ing是名词后缀。
2. Double-entry originates in the (Italy ) city states.
复式记帐法起源于意大利城邦。
3. Hofstede’s four cultural dimensions are: (individualism vs. collectivism) , (high power distance vs.low power distance),(high uncertainty avoidance vs low uncertainty avoidance ) and (masculinity vs. femininity).
霍夫斯泰德的四个文化维度是：个人主义和集体主义，高权力距离与低权力距离，高不确定性规避
与低不确定性规避，男性度与女性度。
单词助记：
masculinity：mascul-演变自muscle肌肉，其中u变成a元音降级，le变成ul以利于接后缀，而ine模范feminine女子气的，而形成形容词masculine，去e加ity变名词，得到masculinity，男子气概，男性度。
4. The four culture dimensions that affect a nation’s financial repor ting practices by Gray refer to ( professionalism vs. statutory control),(uniformity vs. flexibility), (conservatism vs. optimism ) and (secrecy vs. transparency).
Gray提出的四个文化维度，通过（专业与法定的控制），（均匀性与灵活性），（保守主义与乐观主义）和（保密性和透明度）影响着一个国家的财务报告的实行。
单词助记：
statutory：statute是法令的意思，如果法令不认识的话，可以用国家这个单词state来记忆，而-ory 是后缀，我们可以用历史history来记住这个后缀。这个单词的意思是法定的。
uniformity：uniform是制服的意思，如果这个单词不会，那就用uni-是前缀一的意思，form是形状、形式的意思，uniform本身就是指统一形状、统一形式的东西，ity是名词后缀。穿制服的都是一样的，所以这个单词的意思是一样、同样、一致。
5. In the countries that the sources of finance mainly rely on the (Capital market or equity market),such as US and UK. Disclosure are extensive to meet the requirements of widespread public ownership.
国家的财政来源主要依靠（资本市场或股票市场），如美国和英国。披露被普遍应用于适应广泛的公众所有权的要求。
6.In the countries that the sources of finance mainly rely on the (banks or credit system ),such as Japan and Switzerland. In order to protect the creditor, extensive public disclosure are not considered necessary.
在一些国家，财政来源主要依赖于（银行或信用体系），如日本和瑞士。为了保护债权人，全面公开披露并不被认为是必要的。
7.The legal system of Western world can be considered two different types, one is (code law or civil law) and the other is (common law or case law).
西方世界的法律制度可以被视为两种不同的类型，一种是（成文法或民法），另一种是（普通法或判例法）。
8. In (code law or civil law) countries, laws are an all-embracing. Accounting standards and procedures are incorporated into national laws.
在（成文法或民法）的国家，法律是包含一切的。会计准则和会计程序被纳入国家法律。
9.Accounting standard setting normally involves a combination of (private) and (public) sector groups. The (private) sector includes the accounting profession and other groups affected by the financial reporting process. The (public )sector includes such agencies as tax authorities, ministries responsible for commercial law, and securities commissions.
会计准则的制定通常涉及（私人）部门和（公共）部门的组合。（私人）部门包括会计行业和其他团体对财务报告过程的影响。（公共）部门包括税务机关，商业法律部门，证券委员会等机构
10.One key distinction in financial reporting is whether accounting is oriented toward (a fair presentation) of financial position and results of operations or toward (compliance with
legal )requirements and tax laws.
财务报告中的一个关键区别是，会计是否以财务状况的（公允反映）以及经营结果为导向，或是否以（符合法律）的要求和遵守税法为导向。
11.Accounting in the United States is regulated by a private sector body (the Financial Accounting Standards board, or FASB), but a governmental agency (the Securities and Exchange Commission, or SEC)underpins the authority of its standards. SEC have right to supervise and revise to the standard finally .
在美国，会计是被私人部门团体（财务会计准则委员会，或FASB）所监管的，但是政府机构（美国证券交易委员会，或SEC）加强了这些准则的权威。美国证券交易委员会有权监督和修正准则。
12.The accounting “（the true and fair）” view appear in United Kingdom（companies law）(1948) first.
会计的“（真实性和公允性）”的说法第一次出现是在英国的《公司法》（1948）。
13.In France, large companies must also prepare documents relating to ( the prevention of business bankruptcies) and (a social report).
在法国，大型公司也必须准备（企业破产的预防）和（社会报告）的相关文件。
14.The following three exchange rates can be used to translate foreign currency balances to domestic currency. they are （current rate.），（historical rate ）and（average rate）
以下三种汇率可以用来解释外国货币与国内货币的收支平衡。他们是（现行税率），（历史汇率）和（平均汇率）。
15. In France ,Business expenses are deductible for tax purpose only if they are (fully booked) and reflected in annual financial statements.
在法国，营业费用只有在以税收为目的，被充分登记并且反映在年度财务报表时，才是可扣除的。
16. In France, CNCC is a professional society composed of certified public auditors. Administered by ( Ministry of Justice).
在法国，法国商业中心理事会是一个专业的协会。这个协会通过（司法部）进行公共审计认证管理。
17. A feature of French accounting is the dichotomy between (individual company) financial statements and those for the （consolidated）group.
法国会计的一个特点是个别公司的财务报表与合并集团的财务报表之间的分歧。
单词助记：
consolidated：con，共同；solid，固体的，ate动词后缀，后面再加ed变形容词，就是团结，巩固的意思。
18.Conservative（balance sheet ）valuations are central to (creditor protection). This creates a tendency to undervalue(低估) assets and overvalue liabilities
保守的资产负债表估值是债权人保护的核心。这将引起一种低估资产和高估负债的倾向。
19. （Certified public accountants）in Germany are called WPs. Or (enterprise examiners ).
（注册会计师）在德国被称为WPS或（企业审查师）。
20. In German, the second-tier（二级）body of auditors is named( Book Examiners), who are only allowed to audit small and medium-sized companies
在德国，二级机构的审计员被称为（账簿审查师），他们只被允许审计中小企业。
21. There are two classification auditors in Japan. One engaged in (statutory audit), the other engaged in (independent ) audit.
在日本有两类审计。一个从事（法定审计），另一种从事（独立）审计。
22. One of the accounting paradoxes(悖论）in ( Netherlands) is that it is a code law country but it’s accounting is oriented toward fair presentation.
（荷兰）会计的一个悖论是，它是一个大陆法系国家，但是会计却以公允反映为导向。
23.The Dutch flexibility toward accounting measurements may be most evident in permitting the use of ( current value )for tangible assets such as inventory and depreciable assets.
在荷兰，会计计量的灵活性也许是最明显的，由于在对有形资产诸如存货及固定资产折旧被允许使用（当前价值）。
24.The majority countries in the world use the direct quote . except (U.K. or British) and ( U.S. or America ).
世界上大多数国家采用直接标价。除了（U.K.或英国）和（U.S.或美国）。
25.There are two accounting treatments for foreign currency transaction ,one is
(single-transaction ) perspective and the other is( two-transaction ) perspective.
对于外币交易有两种的会计处理方法，一种是(单一交易观)，另一种是(两笔交易观)。
26. In a (direct quote ), the exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency.
在直接标价法下，汇率指定国内货币单位获得一个单位的外国货币的所需要数量。
27.Under a ( deferral ) method ,translation gains and losses are listed on the balance sheet. It is regarded as a single item “Translation adjustment”, list at the part of “owner’s equity”.
在(递延法)下，交易的收益和损失是在资产负债表中列示。这被视为一个单一项目的“折算调整”，列示在“所有者权益”的内容之中。
28.Under (No deferral ) method translation gains and losses are listed on the income statement. It is regarded as ”“Translation gains or losses”,list after “management expenses”.
在(非延迟法)下，交易的利得和损失在损益表上列示。它被视为“折算损益”，在“管理费用”后列示。
29.There are four methods can be used in foreign currency translation. They are(current rate ) method, (current-noncurrent) method,(monetary-nonmonetary) method and (temporal )method.
有四种方法可以被用于外币折算。它们是(现行汇率法)，(流动非流动性法)，(货币性与非货币性项目法)和(时态法)。
30. Use ( current )rate to translate statement items should not give rise to translation gains or losses, so it can preserves the original cost equivalent of a foreign currency item in the reporting currency.
使用(现行税率)将报表项目不应产生的损益进行折算，从而在货币报表的外币项目中保留等量的原始成本。
31. Exchange gains and losses can be divided two parts :( translation ) gains and losses and (transaction ) gains and losses.
汇兑损益可分为两部分：转换的利得和损失，交易的利得和损失。
32. Under ( current rate ) method all foreign assets and liabilities translated at the current rate. But except for the items owner’s equity.
在（现行汇率）法下，所有的外汇资产及负债按现行汇率转换。除了所有者权益项目。
33. Under (current rate ) method ,the consolidated statements preserve the original financial statement relationships such as financial ratios.
在现行汇率法下，合并报表保存原始财务报表等财务比率的关系。
34. (monetary-nonmonetary ) method views monetary assets and liabilities exposed to exchange
rate risk.
(货币-非货币法)把货币资产和负债暴露看作汇率风险。
35.Under(temporal ) method, foreign currency balances at historical cost are translated at historical rates, and foreign currency balances at current cost or market value are translated at the current rate.
在时态法下，外币余额按历史成本在历史汇率下转换，而且在成本或市场价值下的当前外币存款余额在当前的汇率下进行换算。
36.A subsidiary company perspective requires the ( current rate ) translation method in order to preserve relationship exiting in the foreign currency statements.
在附属公司的角度下，要求实行现行汇率交易法，为了保留在外币报表中移除的关系。
37. General price level change refers to a movement in the prices of all goods and services in an economy on average. Positive price movement is termed ( inflation ). Negative price movement is called ( deflation ).
一般价格水平变化是指变动中的所有商品和服务的价格在经济中的平均数。正的价格变动被称为（通货膨胀）。负价格运动称为（通货紧缩）。
38 .Holding gain refers to the (increase) in the current cost of a nonmonetary asset.
持有收益是指在非货币性资产的现行成本中的（增加）额。
39. An excessive rate of inflation as when the general level of prices in an economy increases by more than 25 percent per annum is called( hyperinflation ).
在一般物价水平下增长超过每年百分之25的过度的膨胀率被称为（通货膨胀）。
40. Inflation is the increase in the general level of prices of all ( goods ) and (services) in an economy.
通货膨胀是指在经济中（产品）和（服务）物价总水平的增加。
41. Accounting for the financial statement effects of general price-level changes is called the (Historical cost-constant purchasing power )model.
针对一般价格水平的变化对财务报表产生的影响的会计被称为（历史成本不变购买力）模型。
42. GPL is a cost ratio that compares the cost of a basket of goods in the current period with the cost of that same basket in a (base or prior ) period.
GPL是指当期一篮子货物的成本与（基础期或前期）一篮子货物的成本相比较的一种成本比率
43. Purchasing power gain or loss is the difference between the net monetary items measured by (constant purchasing power currency) unit with the net monetary items measured by (nominal currency) unit.
购买力损益是指（不变购买力货币）净货币性项目的测量单位与（名义货币）净货币性项目单位之间的差异。
44. Under general price level accounting, net income is the sum of the two numbers ,one is adjusted operating income ,the other is ( purchasing power gain or loss ).
在一般物价水平会计下，净收入是调整后的(营业收入)与(购买力损益)两个数字的总和。
45.Current cost-based net income include two parts, one is (realized income,)the other is
(unrealized holding gains. )
目前基于成本的收入包括两部分，一种是已实现收益，另一种是未实现持有收益。
46. At present, primary derivative financial instruments may be classified into following categories: (futures contract),(option contract),(forward contract )and (swap contract).
目前，衍生金融工具可分为以下类别：(期货合约)，(期权合约)，(远期合约)、(互换合约)。
47. The recognition of derivative financial instruments can be mainly divided into three phases: (initial recognition),(subsequent recognition) and (de- recognition).
衍生金融工具的识别主要可以分为三个阶段：初始确认，后续确认和终止确认。
48. Accounting for the financial statement effects of general price-level changes is called
the(historical cost-constant purchasing power) model. Accounting for specific price changes is referred to as the (current cost )model
针对一般价格水平的变化对财务报表的影响的会计称为（历史成本不变购买力）模型。针对特定物价变动的会计被称为（现行成本）模型。
49. Under the ( European ) options , the buyer will make a choice at the end of time. Under the (American ) options , the buyer will make a choice before the end of time.
在（欧洲）期权，买方将在结束的时候做出选择。在（美国）期权，买方将在时间结束前做出选择。
50.( Exercise Price ) means the trading price of a option contract that both sides
agreement.(Exercise Value )is the profit get by the buyer. It is a intrinsic value of a option.
（履行价值）是指期权合约的双方协议交易价格。（锻炼价值）是指买方得到的利润。它是一种内在的期权价值。
51.( Interest rate swap ) means the exchange of the debts which use the same currency at different interest rate.
（利率互换）是指使用相同的货币在不同利率下的债务交换。
52. The three types of hedging are:( fair value hedging),( cash flow hedging ) and hedging for a fir m’s net investment of overseas operating .
套头交易（也翻译作对冲买卖）的三种类型是：（公允价值套期），（现金流量套期保值）和对境外经营的公司净投资的套头交易。
53. (Tax neutrality) means that taxes have no effect on resource allocation decisions. If taxes influence the allocation of resources ,the result will probably be less than optimal.
（税收中性）意味着税收对资源配置的决策没有影响。如果税收影响资源的配置，结果可能是不理想的。
54.( Taxes equity) means that taxpayers who are similarly situated should pay the same tax
（税收公平）是指类似状况的纳税人应缴纳相同的税
55. The government of the host country levy taxes on the benefit from (dividend),( interest )and (royalty payments) that gained by foreign investor is called ( withholding tax ).
所在国的政府通过（股息），（利息）和（特许使用金）的利益行为征收税金。特许使用金是由外国
投资者获得的被称为（预提所得税）。
56.The principles on the income from a foreign country Including (territorial) principle, (person) principle and ( world ) principle.
在国外取得的收入原则包括（属地）原则，（个人）原则和（世界）原则。
57. The method of avoidance of international double taxation usually consist of( tax deductions), (tax credit ), (tax exemption) and (bilateral tax treaties).
避免国际双重征税的方法通常包括（减税），（税收抵免），（免税）和（双边税收协定）。
58. There are two basic tax administration systems in the world ,one is (classical ) system ,the other is(integrated) system.
世界上有两种基本的税收管理系统，一种是（经典）系统，另一种是（综合）系统。
59.The countries or areas those with few natural resources offer permanent tax inducements for
a business. They are called(Tax havens).
那些缺乏自然资源的国家或地区提供永久性税收利诱，被称为（避税天堂）。
60.(Bilateral Tax treaties) refers to the agreements between countries on taxation of income and withholding taxes
（双边税收协定）是指对所得税和预提税的国家之间的协议
B. Choose the Correct Answer for Each Item Below
在下列各项中选择正确的答案
1. In general ,which of the following items is not the basic characteristic of Fair Presentation Accounting?( d )
一般来说，下列哪项不是公允列报会计的基本特征？
a. with a common law legal system
b. shareholders as the principal source of finance.
c. auditors exercise more judgment and auditing profession tends to be more development and self-regulated .
d. the public sector is relatively more influential in standards setting.
公共部门在准则的制定方面是比较有影响力的。
2.In which country the financial accounting and taxation are separated? (b)
在哪个国家财务会计和税收是分开的?
a. Germany
b. United Kingdom英国
c. Japan
d. France
3. In general ,which of the following items is not the basic characteristic of Legal Compliance Accounting?(c)
一般来说，下列哪项是不符合法律要求的会计的基本特征？
a. have a code law legal system
b. rely heavily on banks and the governments as sources of finance.
c. the private sector is relatively more influential in standards setting.
私人部门在准则的制定方面是比较有影响力的。
d. have a close linkage between financial and tax accounting.
4.In the chapter of” Comparative Accounting”, what are the three areas that we have compared? (abc)
在“比较会计”一章中，我们比较的是哪三个方面？
a. accounting regulation and enforcement
b. financial reporting
会计监管和执法财务报告
c. accounting measurements.
d. disclosure
会计计量
5.Which is the most important accounting regulation of France? (A)
哪个是法国最重要的会计监管
a. PCG 《会计总方案》
b. Code de Commerce
c. Accounting act
d. Company Law
6. In France, which organization has real regulatory power. ( b)
在法国，哪个组织拥有真正的监管权力。
a. CNC (National Accounting Board)
b. CRC (Accounting Regulation Committee)
CRC（会计监管委员会）
c. AMF (Financial Markets Authority)
d. OEC (Institute of Public Accountants)
7.In which country the legal permit the professional accountant's on-the-job condition is the same as certified accountant. So, more than 85% certified accountants are the certified public auditor at the same time . (A)
在哪个国家法律许可的专业会计师的工作条件是和注册会计师一样的？所以，超过85%注册会计师同时也是注册公共审计师。
a. France 法国
b. Germany
c. Japan
d. Netherland
8.In France, besides basic financial reporting such as balance sheet and income statement, large companies must also prepare documents relating to (AB )
在法国，除了基本的财务报表，如资产负债表和损益表，大型公司也必须准备( )相关文件
a. the prevention of business bankruptcies
b. social report
企业破产的预防社会调查报告
c. cash flow statement
d. selected quarterly data
9. A leading Japanese schol ar refers to Japan Accounting regulation as a “triangular legal system”. Which one of the following is not belong to the system? ( D )
领先的日本学者认为日本的会计监管如同“三角法律体系”。以下哪一项不属于这个体系？
a. Commercial Code
b. Securities and Exchange Law
c. Corporate Income Tax Law
d. Civil Law民法
10. In Japan, the financial statements and supporting schedules of small and medium-sized companies are subject to audit only by (a ).
在日本，财务报表和中小企业计划只受到( )的审计。
a. Statutory Auditors 法定审计师
b. Independent Auditor
c. Enterprise Examiner
d. Book Examiner
11. In Japan, the financial statements of publicly held companies must be audited in accordance with the Securities and Exchange Law by ( ab ).
在日本，公众持有的公司的财务报表必须通过（）按照证券交易法的规定被审计
a. Statutory Auditors
b. Independent Auditor
c. Enterprise Examiner
d. Book Examiner
法定审计师独立审计师
12. In Japan, ( A )do not need any particular professional qualifications and are employed by the company on a full-time basis.
在日本，（）不需要任何特定的专业资格，并由公司在全职的基础上雇用。
a. Statutory Auditors
b. Independent Auditor
c. Enterprise Examiner
d. Book Examiner
法定审计师
13. Which one of the following reporting is the unique to Japan? ( d )
以下报告哪一个是日本独有的？
a. balance sheet
b. income statement
c. cash flow statement
d. proposal for appropriation of retained earnings
留存收益分配方案
14. (c ) is the important accounting regulation of Netherlands.
( )是荷兰重要的会计监管
a. Commercial Code
b. Tax Law
c. Civil Code 民法典
d. Securities and Exchange Law
15. The first country to develop an accountancy profession is ( c ).
第一个发展会计行业的国家是
a. France
b. Germany
c. United Kingdom 英国
d. United State
16. The “true and fair view” begin to appear first in ( c) Companies Law (1948)
“真实性与公允性”最早开始出现在（）的公司法（1948）
a. France
b. Germany
c. United Kingdom英国
d. United State
17.In Britain ,( b ) is empowered to issue accounting Standards.
在英国，（）被授权发布会计准则。
a. Financial Reporting Council
b. Accounting Standards Board
会计准则委员会
c. Financial Reporting Review Panel
d. Urgent Issues Task Force
18. Which one of the following foreign currency translation method belongs to single rate method( a )
下列哪一个外币折算方法属于单汇率的方法
a. current rate method
b. current-noncurrent method
现行汇率法
c. monetary-nonmonetary method
d. temporal method
19. what methods belong to Multiple rate methods.( bcd )
什么样的方法属于多汇率的方法。
a. current rate method
b. current-noncurrent method当前非流动法
c. monetary-nonmonetary method 货币-非货币法
d. temporal method 时态法
20.Under( D ) , foreign currency balances at historical cost are translated at historical rates, and foreign currency balances at current cost or market value are translated at the current rate.
（）下，外币余额按历史成本在历史汇率下转换，并且外币存款余额在当前成本或市场价值下进行汇率换算。
a. current rate method
b. current-noncurrent method
c. monetary-nonmonetary method
d. temporal method 时态法
21. ( c) method views monetary assets and liabilities exposed to exchange rate risk.
( )方法把货币资产和负债暴露看作汇率风险。
a. Current rate method
b. Current-noncurrent method
c. Monetary-nonmonetary method 货币-非货币法
d. Temporal method
22 Under( bcd)method, depreciation, amortization charges at historical rates in effect when
related assets are acquired.
当相关资产被收购时，在（）方法下，折旧、摊销费用在历史利率下生效。
a. current rate method
b. current-noncurrent method当前非流动法
c. monetary-nonmonetary method 货币-非货币法
d. temporal method 时态法
23.Under( A )method, depreciation, amortization charges at current rates .
在（）法下，折旧，摊销费按现行利率。
a. current rate method 现行利率法
b. current-noncurrent method
c. monetary-nonmonetary method
d. temporal method
24.Functional currency can be the( abc ) currency.
功能性货币可以是（）货币。
a. parent 母
b. local 本国
c. another foreign 另一种外国
d. any
25. Generally we select the (b) currency as functional currency when sales market of a subsidiary company is largely in the host country and denominated in local currency.
一般而言，当附属公司的销售市场主要在所在国和用当地货币计价时，我们选择（）货币作为功能货币。
a. parent
b. local 本地
c. another foreign
d. any
26..( a ) belongs to monetary assets .
（）属于货币性资产
a. cash现金
b. inventory
c. equipment
d. land
27.( b ) belongs to nonmonetary assets.
( )属于非货币性资产
a. cash
b. inventory 库存
c. accounts receivable
d. notes receivable
28. ( d ) will bring purchasing gains during a period of inflation.
在通货膨胀时期，（）将带来购买力收益。
a. cash
b. inventory
c. accounts receivable
d. accounts payable应付帐款
29. ( ac ) will bring purchasing loss during a period of inflation.
在通货膨胀时期，（）将带来购买力损失。
a. cash 现金
b. inventory
c. accounts receivable应收账款
d. accounts payable