国际会计作业2答案

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国际会计答案汇总

Answers of Discussion Questions for International AccountingChapter 18. Given the increased globalization of the last few decades, can small domestic business survive? What advantage and disadvantages do they have compared to MNEs?在近十几年全球化加剧的情况下，国内的小企业能生存下去么？与跨国企业相比，它们有什么优势和劣势？全球化就是在全球的范围内利用各种要素增值。

从这些角度看国内的企业已经做了很多全球化工作。

全球化不一定是大企业的任务，中小企业同样可以全球化。

在全球化的战略上，需要确定三个目标：提高效率，管理风险和适应、学习与创新，才能建立全球竞争优势，利用国家差异获得成本优势，利用全球经营获得规模经济，利用多产品和多市场经营获得范围经济。

优势：除部分未改制的国有中小企业来说，一般来讲，中小企业经营机制灵活，活力较强，二是以市场为导向，贴近市场，贴近用户，市场化程度高。

企业经营灵活，调整快，进入市场快。

三是形成了自身的产业比较优势。

四是很多企业都进行了技术改进，更新了制造设备，改进了技术工艺，企业竞争力得到增强。

劣势：低水平重复建设，存在大量“小而全”。

二是多数中小企业生产设备相对陈旧，技术和工艺比较落后。

三是多数中小企业开发设计能力低，缺少自主创新能力，主要靠模仿，跟随在大企业后面亦步亦趋，难以提供自己的特色产品与服务，难以获得主动发展。

四是中小企业产品多属于劳动密集型，技术含量低，附加值不高，在激烈的市场中难以实现资金的较快积累。

五是财力不足，企业发展和提高缺乏资金支持。

六是人才缺乏，尤其缺乏高素质的管理人才和创新人才。

建议：1.发挥现有优势，克服营销竞争力的诸多问题，采取对策，抓住机遇，赢得挑战。

国际会计课后习题答案

国际会计课后习题答案国际会计课后习题答案在学习国际会计的过程中，课后习题是巩固知识和理解的重要环节。

通过解答习题，我们可以更好地掌握会计原理和方法，提高自己的会计思维和分析能力。

本文将为大家提供一些国际会计课后习题的答案，并对其中的一些重要概念进行解析和讨论。

1. 在国际会计准则体系中，资产的定义是什么？请举例说明。

答案：根据国际会计准则体系，资产是指企业拥有的具有经济利益并且能够被可靠计量的资源。

这些资源可以是物质的，如土地、建筑物、设备等；也可以是非物质的，如专利权、商标权等。

例如，一家公司拥有一座办公楼和一批生产设备，这些都可以被视为该公司的资产。

2. 什么是会计准则的重要特征？为什么会计准则的一致性很重要？答案：会计准则的重要特征包括可理解性、相关性、可靠性和比较性。

其中，一致性是指在同一会计期间内，企业在处理同类交易和事件时应采用相同的会计政策和方法。

一致性的重要性在于它可以确保企业的财务报表具有可比性，使用户能够更好地进行横向和纵向的比较分析，从而做出正确的决策。

3. 什么是财务报表的基本要素？请简要介绍每个要素的含义。

答案：财务报表的基本要素包括资产、负债、所有者权益、收入和费用。

资产是指企业拥有的具有经济利益的资源；负债是指企业对外部经济利益的现时义务；所有者权益是指企业所有者对企业净资产的权益；收入是指企业在经营活动中获得的经济利益的流入；费用是指企业在经营活动中为获取收入所支出的经济利益的流出。

4. 请解释会计准则中的“谨慎原则”和“实质重于形式”原则。

答案：谨慎原则是指在不确定性和风险存在的情况下，会计人员应该对企业的财务状况和经营成果进行保守估计，避免对企业的财务报表进行过度乐观的呈现。

实质重于形式原则是指在处理会计事务时，应该以事物的实质为依据，而不是仅仅根据其法律形式来决定其会计处理方式。

这两个原则都是为了保证财务报表的真实性和可靠性。

5. 请解释会计准则中的“货币计量原则”和“历史成本原则”。

《国际会计》(二)参考答案

《国际会计》模拟题
一、简答题
1、研究各国会计环境的特征及差异有什么意义？
2、解释跨国公司处理交易暴露的四种基本思路。

3、简述国际会计准则的认可和实施情况。

4、促使合并报表实务产生和发展的因素主要有哪些？
5、简述一般购买力会计模式的优点及局限性。

二、论述题
1、影响会计发展的因素主要有哪些？按照它们对会计发展产生影响的重要
程度从高到低排序，然后就你所排列的最高项目和最低项目给出合理的解释。

2、通货膨胀对历史成本原则、配比原则及稳健原则产生了什么样的影响？。

国际会计练习册答案 (上海财经大学出版社)

第一章练习题解答习题1.名词解释1．1国际会计的概念: 国际会计(International Accounting)。

国际会计内容广阔但研究时间较短，因此，较难有一个确切的定义。

美国加州理工大学教授M.Zafar Iqbal等认为，国际会计是针对国际间经济业务的会计，是对不同国家会计准则的比较，以及世界范围内的会计准则的协调。

而美国会计学家Weirch 和Anderson则进一步将国际会计细化为三个概念，即跨国公司会计(Multinational Corporation Accounting)、比较会计(Comparative accounting)和世界会计(World Accounting)。

1．2跨国公司会计: 从跨国公司会计视角认为国际会计主要是为了处理跨国公司母公司与子公司之间的会计问题，其研究领域较为狭窄，应用范围较为单一，只是停留在国际会计产生的直接动因——国际贸易与跨国公司这一点上，而未将其理论全面化和高度化。

因此，代表的只是国际会计发展的初级对各个国家不同的会计模式进行研究和比较。

包括各国的会计理论、会计准则、会计实务、会计环境等。

1．3比较会计: 相对跨国公司会计而言，比较会计上升到了一定的高度和深度，是由点及面、从具体到抽象的质的飞跃，同时，又是承上启下的关键性转折。

因为它不仅是对跨国公司会计的扩充与深化；更主要的是为世界会计奠定了坚实的基础。

1．4世界会计: 世界会计是从全球的角度出发，致力于建设一套世界各国普遍接受的统一和标准的会计模式，这是国际会计的理想和终极奋斗目标，其意义是显而易见的。

它能使会计更好地为世界经济一体化而服务。

但由于会计受社会环境和经济环境的制约与影响，各个国家的政治、法律、经济及文化背景的巨大差异，使得这一工程必将是艰巨而困难的而只有经历了比较会计这一阶段，通过对各个国家会计情况的分析与对比，才能综合制定出全球统一的会计模式。

因此，世界会计是建立在比较会计基础之上的，目前及未来国际会计研究的重点。

国际会计课后题答案版

国际会计课后题答案版 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】第1章国际会计的形成与发展一、讨论题为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力国际贸易和国际经济技术合作，促使会计成为一种国际商业语言。

特别是国际货币市场和资本市场的兴起向进入市场的贷款人或筹资者提出了应提供在国际间可比且可靠的财务信息的要求（即国际财务报告趋同化的要求），更成为会计国际化的主要推动力。

跨国公司是否在百分之百地推动会计国际化说明你的观点。

不是。

跨国公司对推动会计国际化有其两面性：一方面，基于其跨国经营和国际筹资的需要，他们希望通过会计国际化来缩小和协调国别差异；另一方面，他们又十分重视利用各国现存的会计差异来谋取财务利益。

后者也推动了各国会计模式和重要会计方法的国际比较研究。

（注意：“会计国际化”大体上与“会计的国际协调化”概念一致，而与国际会计研究中的“国别会计”观点对立）会计随商业活动的扩展而传播，你同意这种说法吗从历史发展的进程谈谈你的看法。

同意。

可主要就前殖民帝国的会计向其原殖民地传播、工业革命后西方会计的发展及在世界范围内的广泛传播以及第二次世界大战以后美国会计的影响在一定程度上主宰着世界各地的会计发展等历史事实，加以讨论。

哪些特定会计方法具有国际性质把外币交易和外币报表的折算引入会计领域，是会计国际化带来的独特问题。

它与由此引发的跨国企业合并和国际合并财务报表与外币折算相互关联和制约的问题，以及各国的物价变动影响在国际合并财务报表中如何处理和调整的问题，从20世纪70年代以来，就成为国际会计研究中既需协调一致但又矛盾重重的“三大难题”。

在世纪之交，金融工具（特别是衍生工具）的创新引发的会计处理问题，给传统的会计概念和实务带来了巨大的冲击，成为各国会计准则机构联合攻关、仍未妥善解决的难题。

此外，国际税务会计也是值得关注的课题。

国际会计课后题答案整理版

国际会计课后题答案整理版第1章国际会计的形成与发展一、讨论题1.1 为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力？国际贸易和国际经济技术合作，促使会计成为一种国际商业语言。

1.2 跨国公司是否在百分之百地推动会计国际化？说明你的观点。

不是。

后者也推动了各国会计模式和重要会计方法的国际比较研究。

（注意：“会计国际化”大体上与“会计的国际协调化”概念一致，而与国际会计研究中的“国别会计”观点对立）1.3 会计随商业活动的扩展而传播，你同意这种说法吗？从历史发展的进程谈谈你的看法。

同意。

1.4 哪些特定会计方法具有国际性质？把外币交易和外币报表的折算引入会计领域，是会计国际化带来的独特问题。

此外，国际税务会计也是值得关注的课题。

1.5 你对会计国际化和国家化之间的矛盾及其消长有何看法？会计国际化和国家化的矛盾实际上反映了经济全球化与各国的国家利益之间的矛盾及其消长过程。

国际会计第七版英文版课后答案(第二章)(可编辑修改word版)

Chapter 2Development and ClassificationDiscussion Questions1.a)Sources of finance. Where capital markets/shareholders are the principal source offinance, accounting focuses on profitability, stewardship, and a fair presentation ofresults and financial position. There are high levels of disclosure in publishedfinancial statements. When banks are the principal source of finance, accountingtends to be conservative and disclosures are usually relatively low (banks have directaccess to information). When governments are the principal source of finance,accounting is aimed at the information needs of government agencies such as taxcollection, assembling macroeconomic statistics, or compliance with macroeconomicgoals.b)Legal system. Accounting in code law countries tends to be highly prescriptive,detailed, and procedural, designed to cover every possible circumstance. Accountingstandards are a part of national laws. Accounting in common law countries is moreadaptive 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 the legal system. In common law countries (whereaccounting standards are set by the accounting profession), accounting and taxationare separate. In code law countries (where accounting standards are national laws),accounting and taxation are essentially the same.d)Political and economic ties. Accounting technology and expertise is imported andexported 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 transactionsaround the world. Inflation puts stress on the historical cost principle. Whereinflation is high, accounting adjusts recorded amounts to reflect price level changes.f)Level of economic development. This factor defines the difficulty and types of theaccounting issues that are faced in a nation. Accounting is complex where businesstransactions are complex (in highly developed economies); it is simpler wheretransactions are simpler (in less developed countries).g)Education levels. This factor defines the limits of accounting sophistication in anation. Accounting cannot get very sophisticated where education levels arerelatively low (unless the country imports accounting training or its citizens are sentelsewhere for it).2.The text lists seven environmental circumstances asserted to have direct effects on accountingdevelopment. We judgmentally rank the list as follows:a.Sources of financeb.Legal systemc.Taxationd.Political and economic tiescation levelsf.Inflationg.Level of economic developmentStudents may wish to alter this ranking and justify their own. It should also be pointed out that the rankings for certain countries may be quite different.Capital markets as a source of finance are driving accounting development today. This phenomenon is the reason why the European Union decided to abandon its own effort at developing European accounting principles and require IFRS for EU listed companies. It is behind the convergence movement described in Chapter 8. The chapter argues that the fair presentation versus legal compliance classification describes accounting today better than the one based on legal system. This argument is consistent with sources of finance as the driver of accounting development today.Level of economic development exerts only a moderate effect. This is because developing economies tend to import accounting technologies (and training) from developed countries. For example, many countries in emerging market economies are adapting sophisticated Western accounting systems in order to enhance their development efforts.3.Culture underlies institutional and other arrangements in a nation that directly affect accountingdevelopment. Individualism, power distance, and uncertainty avoidance 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 judgment, 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. Accounting is more conservative and prescriptive, and banks and governments are the principal sources of finance.4.This question is controversial and there is no consensus of opinion at present. However, as notedin the answer to question 3, culture exerts a second-order effect on accounting. It underlies institutional and other arrangements in a nation that directly affect accounting development. We feel that economic and legal factors are more clearly linked to specific features of accounting, whereas cultural variables are linked to broader generalizations about accounting. Thus, we argue that economic and legal factors explain national differences in accounting practice better than culture.5.Generally speaking, these patterns of accounting development are still valid today, but less sothan in 1967. The descriptions of accounting in the chapter for the respective exemplar countries are broadly true. However, note that the 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 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 Financial 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 example, for tax collection purposes). The microeconomic andindependent discipline approaches have always been fair presentation oriented. So, they will likely disappear due to convergence, as discussed above.6.Conservative 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 safety net that conservatism affords; and because they tend to have direct access to information, public disclosure is less important. Capital markets demanda fair presentation of financial position and results of operations along with high levels ofdisclosure7.Classifications are a way of viewing the world. They abstract from complexity and revealfundamental characteristics that members of the group have in common and that distinguish the various groups from each other. Classifications provide the basic structure for understanding what is alike and what is different in accounting around the world. By identifying similarities and differences, our understanding of accounting systems is improved.8.Judgmental classifications rely on knowledge, intuition and experience. Empirically derivedclassifications apply statistical methods to databases of accounting principles and practices around the world. This chapter discusses Mueller’s four approaches in acc ounting development (1967), which is essentially a judgmental classification of accounting. The fair presentation versus legal compliance classification and classifications based on legal systems are also judgmental, though largely supported by empirical data.9.The chapter discusses three major accounting classifications. The first is the one by Mueller(1967):•Macroeconomic approach, where accounting practice is designed to enhancemacroeconomic goals;•Microeconomic approach, where accounting develops from the principles ofmicroeconomics;•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 administrative 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 (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 oriented. Financial statements help investors judge managerial performance and predict future cash flows and profitability.Extensive disclosures provide additional relevant information for these purposesLegal compliance (code law) accounting is designed to satisfy government-imposed requirements such as calculating taxable income or complying with the national governmen t’s macroeconomic plan. The income amount may also be the basis for dividends paid to shareholders and bonusespaid to employees. Conservative measurements ensure that prudent amounts are distributed and smooth income brings stable 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 their consolidated financial statements. IFRS are based on the principles of fair presentation.10.The chapter contends that many accounting distinctions at the national level are becoming blurredbecause 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. At the same time, some code law countries where accounting is aimed at legal compliance have dual reporting.Consolidated financial statements are aimed at fair presentation (IFRS), while individual company financial statements continue to be aimed at legal compliance.11.Our preference for classifying based on fair presentation versus legal compliance over legalsystem follows from the answer to question 10. Many companies from code law countries now prepare two sets of financial statements. Consolidated financial statements follow fair presentation principles, while individual company accounts follow legal compliance principles.Listed companies from the European Union now follow International Financial Reporting Standards in their consolidated financial statements. IFRS are based on fair presentation principles.12.In your authors’ opinion, the prospects for the harmonization of national systems of accounting islow. As the chapter demonstrates, accounting satisfies the information needs of its users and develops in response environmental circumstances. Unless these forces converge, there is little reason to expect accounting to converge. Also, taxation is a fundamental influence on accounting in many countries - it is the reason accounting exists in the first place. Unless governments are willing to relinquish their sovereignty over such matters, national accounting systems cannot be harmonized. At the national level, accounting systems are too entrenched.However, the story is different at the transnational (or international) level for consolidated financial statements. Convergence is occurring here, driven by the globalization of capital markets. Companies now seek capital from around the world and must appeal to the information needs of a worldwide investor group. The type of information these investors seek is similar, regardless of where they reside. This same force drove the European Union requirement for listed companies to comply with International Financial Reporting Standards starting in 2005.This means dual reporting for many companies, especially those from European countries where accounting is legalistic and tax-driven. Local financial statements will be prepared in compliance with local laws and accounting standards, but secondary financial statements will be prepared for the worldwide investor group. Consolidated financial reporting is converging onto fair presentation based on IFRS.Exercises1. a. The dominant factor influencing accounting development in Taiwan is political andeconomic ties, namely those with the United States since the 1950s. In 1949, defeated bythe Communists, Chiang Kai-shek fled to Taiwan and set up a provisional governmentthere. Taiwan soon began receiving substantial U.S. economic aid to prevent the furtherspread of Communism. Taiwan is a dynamic capitalist economy and the United States isthe country’s largest trading partner. Taiwan is an economic power that is a leadingproducer of high-technology goods. Services make up more than two-thirds of GDP.Nevertheless, small, family owned businesses are the basis for the economy. Taiwan hasa credit-based, rather than capital markets-based financial system. Its (Germanic) codelaw legal system dates from the years (1895 – 1945) when Taiwan was a Japanese colony.Given the influence of the United States, it can be expected that taxation will not directlyimpact financial reporting (despite the code law legal system). Additional developmentfactors are a low level of inflation and high education level (literacy rate approaching 100percent).b.Overall, one would expect accounting to resemble U.S. accounting, emphasizing a fairpresentation and full disclosure as opposed to compliance with legal requirements.Accountants can be expected to exercise judgment and not merely follow the rules or thetax laws.c.The above prediction is accurate according to the fifth edition of this textbook (PrenticeHall, 2005) and Ronald Ma, ed., Financial Reporting in the Pacific Asia Region,Singapore: World Scientific Publishing (1997). Accounting in Taiwan is largely basedon U.S. accounting. Accounting standard-setting is a private sector activity, modeled afterthe U.S. Financial Accounting Standards Board.2.Gambia and India (both former British colonies) have common law legal systems, while Belgium,Czech Republic, Mexico, Senegal (former French colony), and Taiwan have code law legal systems. China’s legal system is not derived from code law, but more closely resembles code law than common law. Gambia and India have fair presentation accounting because of the British colonial influence and Senegal has legal compliance accounting because of French colonial influence. As members of the European Union, both Belgium and the Czech Republic require International Financial Reporting Standards (fair presentation) for consolidated financial statements. China is also basing its reporting standards on IFRS. Because of U.S. influence, Mexico and Taiwan have fair presentation accounting.3.For each of the three comparative accounting development patterns to be identified, four U.S.examples are listed. (Students were asked to identify two examples each.)a.The macro-economic pattern1.Accounting for investment tax credits.2.Disclosure of corporate social responsibility activities.3.Selected application of accelerated depreciation methods.4.Disclosure of oil and gas reserves by oil companies.b.The micro-economic pattern1.Mark to market accounting for financial instruments.2.Segmental financial reporting according to FASB Statement No. 131.3.Pension accounting and disclosure of pension liabilities.4.Industry-specific accounting, e.g., for banks, insurance companies, public utilities,railroads.c.The independent discipline approach1.The realization principle.2.Reporting of business income as a residual between realized revenues andrecognized expenses for a given period.3.Classifying assets and liabilities as current and noncurrent on the balance sheet.4.Foreign exchange translation according to FASB Statement No. 52.4.The answer to the question depends on the countries and the companies chosen. In general, onewould expect students to discuss measurement and disclosure issues. Accounting in common law countries is based on fairness and substance over form, whereas in code law countries it stresses legal compliance, including tax laws. Thus, accounting and tax are separate in the former, but the same in the latter. Specific practices where this distinction is most obvious is in accounting for depreciation, leases, pensions, and deferred income taxes. Accounting in code law countries tends to be more conservative and it is common to see discretionary reserves used to smooth income. Of course, these are broad generalizations.Disclosure involves the amount and type. Generally, higher levels are found in common law countries and lower levels are found in code law countries. It is difficult to generalize about disclosure types. Students ought to compare such issues as disclosure of accounting policies, segment information, contingent liabilities, and social and nonfinancial matters.This exercise also lends itself to a group project where one student takes one company and another student takes the other. The length of the answer will vary depending on how in-depth the instructor wants to be.One reason why the similarities and differences may not conform to expectations is due to the type of company chosen. Large multinational corporations, especially from code law countries, often have different reporting than their domestic counterparts. Their disclosure levels are more extensive and they may not use home GAAP. All EU listed companies must now prepare consolidated statements using IFRS. It is useful to compare the two companies chosen on the basis of size, extent of multinational operations, and international listing status. Also note that the Netherlands has always followed “common law” accounting (i.e., fair presentation) even though it is a code law country.5.At the time of writing, the 2005 annual report was the most recent one available. The stockexchanges with the most foreign listed companies were New York (452), London (334), Nasdaq (332), Euronext (293), and Luxembourg (206). The attraction of New York, London, and Nasdaq for foreign companies is that these are the major capital markets in the world. Euronext and Luxembourg attract many European companies.The stock exchanges with the highest proportion of foreign to total listed companies were Luxembourg (84%), Bermuda (66%), Mexico (54%), Swiss (29%), and Euronext (23%). As noted, Luxembourg and Euronext attract many European companies. The Swiss Exchange does as well. Bermuda is known as a financial center with easy laws, which may explain its high proportion. The Mexican Exchange attracts companies from Central and South America.6.Arguably the most serious obstacle to accounting harmonization in the EU is that common andcode law countries are both represented. This determines how standards are set and the basic orientation of accounting. However, differences can be noted in every developmental factor discussed in the chapter, including the cultural dimension. Nevertheless, the economic and political ties among the member countries are a dominant force supporting EU harmonization —the group is committed to economic integration, including a single currency, the euro. EU countries are converging on fair presentation accounting for consolidated financial statements, propelled by market forces such as these.7.For the ten countries joining the EU in 2004 and the two countries joining in 2007, the level ofeconomic development and the fact that they lack developed capital markets (system of finance) is likely to be the most serious obstacles for achieving accounting harmonization with the rest of the EU. Most of these countries are still expanding their market economies from ones that were centrally planned. Accounting expertise is also still being developed.8. a. The individualism scores are: China (20), the Czech Republic (58), France (71),Germany (67), India (48), Japan (46), Mexico (30), the Netherlands (80), the UnitedKingdom (89), and the United States (91).b.Countries with high individualism scores are France, Germany, the Netherlands, UnitedKingdom, and United States. Countries with medium individualism scores are CzechRepublic, India, and Japan. Countries with low individualism scores are China andMexico.c.According to Gray, high individualism is associated with professionalism, flexibility,optimism, and transparency. (Note to instructors: After reading Chapters 3 and 4,students will recognize that these characterize Dutch, U.K. and U.S. accounting, but notFrench and German accounting. [Note also that the Netherlands, U.K., and U.S. have thehighest individualism scores of all 10 countries.]) According to Gray, low individualismis associated with statutory control, uniformity, conservatism, and secrecy. (Note toinstructors: After reading Chapters 3 and 4, students will recognize that only statutorycontrol and (to some extent) secrecy is associated with China, while only secrecy isassociated with Mexico. Gray’s prediction for these two countries is not very good.)Medium individualism scores presumably predict accounting values ‘in the middle’.(Note to instructors: After reading Chapters 3 and 4, students will recognize that theCzech Republic, India, and Japan do not really fall ‘in the middle’ on Gray’s accountingvalues. The Czech Republic and Japan generally reflect the accounting values ofstatutory control, uniformity, conservatism, and secrecy. India is generally associatedwith professionalism, flexibility, optimism, and transparency.)9. a. The uncertainty avoidance scores are: China (30), the Czech Republic (74), France (86),Germany (65), India (40), Japan (92), Mexico (82), the Netherlands (53), the UnitedKingdom (35), and the United States (46).b.Countries with high uncertainty avoidance scores are the Czech Republic, France,Germany, Japan, and Mexico. Countries with medium uncertainty avoidance scores areIndia, the Netherlands, and the United States. Countries with low uncertainty avoidancescores are China and the United Kingdom.c.According to Gray, high uncertainty avoidance is associated with statutory control,uniformity, conservatism, and secrecy. (Note to instructors: After reading Chapters 3 and4, students will recognize that Gray’s prediction describes accounting well for the CzechRepublic, France, and Germany. The prediction describes Japan before the “Big Bang”,but less so now. Except for secrecy, the prediction does not describe accounting valuesin Mexico.) According to Gray, low uncertainty avoidance is associated withprofessionalism, flexibility, optimism, and transparency. (Note to instructors: Afterreading Chapters 3 and 4, students will recognize that these are features of U.K.accounting, but not China.) Medium uncertainty avoidance scores presumably predictaccounting values ‘in the middle’. (Note to instructors: After reading Chapters 3 and 4,students will recognize that India, the Netherlands, and the United States have similaraccounting values to the United Kingdom. Gray’s prediction for these three countries isnot very good.)d.The only consistent prediction between Exercise 8 (individualism) and Exercise 9(uncertainty avoidance) is that for the United Kingdom. Gray’s model linking cultureand accounting is valid for the U.K. The model’s prediction s are exactly opposite forChina, but in neither case does it predict China’s accounting values very well. Based onindividualism, the model does a “good job” predicting the accounting values in theNetherlands, U.K., and U.S., but a “poor or moderate” job predicting accounting valuesin the other seven countries. Based on uncertainty avoidance, the model does a “good job”predicting accounting values in the Czech Republic, France, Germany, Japan, and U.K.,but a “poor or moderate” job prediction accounting in the other five countries. Overall,one would have to conclude that the success of Gray’s model linking culture andaccounting is modest at best.10.The following table summarizes the use of IFRS by domestic listed companies in the 10 countriesidentified, according to the IAS Plus Web site at the time of writing:The five countries of the European Union require their domestic listed companies to use IFRS.This EU requirement is discussed in the chapter. India, Japan, Mexico, and the United States require their domestic listed companies to use national GAAP, not IFRS. The implication is that these four countries believe that their own national standards better reflect financial reporting to various constituencies than do IFRS. (However, Chapter 4 discusses that these four countries are converging their national GAAP with IFRS.) China requires some domestic listed companies to use IFRS. The inference is that IFRS are relevant for some but not all domestic Chinese companies. (Chapter 4 notes that Chinese companies issuing so-called B-shares (shares to foreign investors) must prepare English language financial statements. One might infer that companies with B-shares would also be required to use IFRS. Chapter 4 also discusses that China is converging national GAAP to IFRS.)11.France: With banks and government as the main sources of finance, we can expectconservative and uniform measurements. With code law legal system, the focus is on complying with the law. The link to taxation means that measurements are also tax-oriented. Political and economic ties with the rest of Europe suggest that French accounting may influence and be influenced by other European countries. Low inflation indicates a low likelihood of inflationadjustments. The levels of economic development and education suggest sophisticated accounting.India: With the government and stock market as the main sources of finance, we can expect a mixed (and inconsistent) orientation –uniformity but also fair presentation. The common law legal system and separation between tax and financial accounting indicate fair presentation accounting. The political and economic ties to the U.K. and U.S.A. also suggest fair presentation accounting. (Economic ties to China are probably unimportant in describing Indian accounting.) Low inflation suggests a low likelihood of inflation adjustments. The levels of economic development and education suggest less complex accounting standards and practices.Japan: With banks as the main source of finance, we can expect conservative accounting measurements. With the code law legal system, focus is on complying with the law. The link to taxation means that measurements are also tax-oriented. Political and economic ties to theU.S.A. indicate some U.S. influence on Japanese accounting. (Economic ties to China are probably unimportant in describing Japanese accounting.) Low inflation suggests a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.United Kingdom: With the stock market as the main source of finance, we can expect fair presentation accounting. Fair presentation accounting can also be expected because the U.K.has common law, and taxation and accounting are separate (i.e., not linked). Political and economic ties to the U.S.A. and Europe suggest accounting influence is felt to and from both areas. Low inflation indicates a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.United States: With the stock market as the main source of finance, we can expect fair presentation accounting. Fair presentation accounting can also be expected because the U.S.A.has common law, and taxation and accounting are separate (i.e., not linked). Political and economic ties to the Canada and Mexico most likely mean that these two countries are influenced by the U.S.A., rather than the other way around. Low inflation indicates a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.12.The irreversible globalization of capital markets and increasing trend of multiple stock exchangelistings is causing more and more companies to adopt fair presentation accounting for their worldwide audience. The chapter notes how accounting distinctions are becoming blurred.Chapter 3 also notes how Germany and Chapter 4 shows how Japan have established standard setting organizations for the purpose of adopting reporting standards for consolidated financial statements that are in line with International Financial Reporting Standards. Standard setters in the United States, Canada, Australia, and many other countries are committed to converging their financial reporting with IFRS. Finally, the European Union now requires EU-listed companies to follow IFRS in their consolidated financial statements from 2005 on.Thus, we believe that the two-way split proposed in the chapter (fair presentation versus legal compliance) will be even more significant than it is now. Countries already oriented toward fair presentation (such as Australia, Canada, the Netherlands, United Kingdom, United States) will converge around International Financial Reporting Standards. Regardless of the home country of the company concerned, consolidated financial statements will be prepared on a fair presentation/full disclosure basis, as can be seen in the EU 2005 requirement. Countries that。

国际会计作业二

A．现行市价
B．评估价
C．计价模型
D．未来现金流量的折现
参考答案：ABCD
10.无论是国际会计准则还是西方主要国家的国内会计准则的制定，迄今都是采取从现行会计惯例中筛选的方法。
参考答案：√
11.商誉的定义是超正常盈利能力的资本化，这是符合未来经济利益资本化的资产定义，所以对持续经营中企业的自创商誉能够予以确认。
A．会计实务完全服从法律要求
B．长期以来以官方为主体，结合民间力量制定会计准则
C．对公司财务报表的审计意见，都是以是否“公允表述”和“一贯符合公认会计准则”来作出职业判断的
D．转向主要依靠民间力量制定会计准则
参考答案：A
22.德国会计的极端稳健性，其实质是公司可以合法地高估利润和资产，在对外财务报表中提供尽可能多的信息。
D.列入计划→建议新项目.制定、发布征求意见稿.研究资料、撰写大纲.撰写和发布原则公告草案.提交最终草案.通过国际会计准则草案.发布国际会计准则
参考答案：A
45.IOSCO的主席委员会认可的项目评审的决定中说：“IOSCO相信，通过高质量的、被跨国证券商应用的新的国际公认的会计准则，必能有利于证券的跨国发行和上市”但决定中也指出，应该按照某一国家
B财务状况变动表
C收益表
D现金流量表
参考答案：AC
15.会计模式可以简单地概括表述为会计实务体系的示范形式，它是对已定型的具有代表性的会计实务体系的概括和描述( )
参考答案：√
16.以下不属于美国会计模式的主要特征的是（）。
A．在官方的支持和干预下由民间机构制定会计准则
B．对年度审计和公布财务报告的法定要求主要适用于股票上市交易和公开发行的公司
参考答案：×
12.2003年12月，国际会计准则理事会（IASB）在其《改进国际会计准则》项目的改进后IAS2《存货》中，已经取消了( )，因为这种方法与存货的实物流动情况不符，因而没有合理的概念依据。

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《国际会计》作业2
一、简答题
1.采用现行汇率法对外币报表进行折算的程序及其优缺点是什么?
现行汇率法又称单一汇率法，主要以现行汇率对会计报表的各个项目进行折算。

具体方法是：（1）对资产、负债项目，采用现行汇率进行折算；（2）对所有者权益项目，采用历史汇率进行折算；（3）对收入、费用项目，采用现行汇率或平均汇率进行折算。

外币会计报表折算中产生的差额，列示在资产负债表的所有者权益项下,单列“外币报表折算差额”项目反映。

现行汇率法的优点：简便易行；折算后资产负债表各项目仍能保持原外币报表中各项目之间的比例关系。

缺点是：与普遍采用的历史成本原则不相符合；被折算的外币报表各项目都要承受汇率风险。

2.采用区分流动与非流动项目法对外币报表进行折算的程序及其优缺点是什么？
流动与非流动项目法是将资产负债表项目划分为流动项目和非流动项目两大类，并采用不同的汇率进行折算的方法。

具体方法是：（1）对流动资产和流动负债项目，按编表日的现行汇率折算；（2）对非流动资产和非流动负债项目，按历史汇率折算；（3）对所有者权益中的实收资本、资本公积等项目，按历史汇率折算；（4）对利润表各项目，固定资产折旧费用和摊销费用按相关资产入账时的历史汇率折算，其它收入和费用项目按当期的平均汇率折算；（5）外币会计报表折算中产生的差额，作当期损益计入收益表，或列示在资产负债表的所有者权益项下,单列“外币报表折算差额”项目反映。

流动与非流动项目法的优点：有利于对公司营运资金进行分析。

缺点是：在折算汇率的选用标准方面缺乏足够的理论依据；对存货采用现行汇率，而对长期应收款、长期应付款、长期银行借款和应付债券等项目采用历史汇率折算，没有反映实际情况。

3.采用区分货币与非货币项目法对外币报表进行折算的程序及其优缺点是什么？
货币性和非货币性项目法是将资产负债表项目划分为货币性项目和非货币性项目，分别采用不同汇率折算的方法。

货币性项目是指持有的货币以及将以固定金额或可确定金额收回的资产和付出的负债。

货币性资产项目包括：现金、应收账款、应收票据等金额固定的长短期债权。

货币性负债项目包括：应付账款、应付票据等金额固定的长短期债务。

方法：（1）对货币性项目，采用现行汇率进行折算；（2）非货币性项目和所有者权益项目，采用历史汇率进行折算；（3）对利润表项目，折旧及摊销费用按照有关资产的历史汇率折算，销货成本按历史汇率折算，其它收入和费用项目按当期平均汇率折算。

货币性和非货币性项目法的优点：体现了货币性项目承受汇率风险这一事实。

缺点：有些非货币性项目如果按市价进行计价，采用历史汇率折算与市价计量基础将出现自相矛盾。

4.采用时态法对外币报表进行折算的程序包括哪些基本步骤?
时态法又称时间度量法，它对现金、应收及应付项目按现行汇率折算，对其它的资产和负债项目则根据其性质分别按历史汇率或现行汇率折算的方法。

具体程序是：（1）按历史成本反映的非货币性资产，采用历史汇率折算，按现行汇率反映的非货币性资产，采用现行汇率进行折算；（2）对所有者权益中除未分配利润以外的项目均采用历史汇率；（3）对收入和费用，采用现行汇率或平均汇率折算；（4）对折旧和摊销费用，采用历史汇率折算。

二、实务题
W公司是一家中国电子企业，在美国拥有一个子公司。

为了编制合并会计报表，需要将该子公司外币表示的会计报表折算为人民币表示的会计报表。

（1）该子公司以美元表示的会计报表报表如表1、表2所示：
元人民币；本期平均市场汇率为1美元=8.20元人民币。

（3）该子公司接受投资时的市场汇率为1美元=8.0元人民币；资本公积全部为接受投资时的资本溢价。

（4）上期折算后的会计报表中“未分配利润”的数额为1610元人民币；“盈余公积”的数额为2415元人民币。

要求：将上述外币会计报表折算为人民币表示的会计报表。

表1 利润表及利润分配表
表2资产负债表
注1：盈余公积=2415+4920=7335元人民币
注2：未分配利润5710元为折算后的利润及利润分配表中的“未分配利润”的数额注3：折算调整损益作递延处理，在资产负债表中单独列示。