国际会计-思考题及标准答案
国际会计课后题答案第七章,第八章整理版
一、讨论题7.1比照本章引述的金融工具的3个定义，说明各自的特点。
经济学家和金融界所举的定义都把金融工具界定为金融领域运用的单证：史密斯的定义把金融工具表述为“对其他经济单位的债权凭证和所有权凭证”，而《银行与金融百科全书》的定义中列举了金融领域运用的各种单证。
FASB和IASC所下的定义基础是一致的，都把金融工具界定为现金、合同权利或义务及权益工具。
IASC 的定义较清晰，在指明金融工具是“形成个企业的金融资产并形成另一企业的金融负债或权益工具的合同”后，又分别就金融资产、金融负债和权益工具下了定义。
7.2比照本章引述的衍生金融工具的4个定义，说叫各自的特点。
OECD的定义指叫衍生金融工具是“一份双边合约或支付交换协议”，ISDA定义中的表述是“有关互换现金流量和旨存为交易名转移风险的双边合同”。
后名的表述更清晰。
两个定义都着币指明衍生金融工具价值的“衍生性”，并指明可作为衍生价值的基础的标的。
两者都列举了各种不同的标的。
FASB和IASC所下的定义基本上是致的，更便于作为衍生金融工具交易的会计处理所依据的概念。
讨论时可参照教本中归纳的6项最基本的特征展开〔本章教学要点〔二〕第3点中的(2)也有简括的表述〕。
7.3区分金融资产和负债与非金融资产和负债项日是否等同于区分货币性资产和负债与非货币性资产和负债项日？请予以说明。
不等同。
形成收取或支付现金或另金融资产的合同权利或义务，是金融资产和负债的最摹本的特征，以此〔合同权利或义务〕区别于非金融资产和负债〔参阅教术7 2 1〕，而货币性资产和负债与非货币性资产和负债的区分则是根据这些项目对通货膨胀影响或汇率变动的不同反应而作出的。
二者是完全不相下的两种分类法。
更为币要的是，不要把“货币性金融资产和负债”与“货币性资产和负债”这两个概念相混淆。
前名是指“将按固定或可确定的金额收取或支付的金融资产和金融负债”，只是金融资产和金融负债的特定类别。
7.4衍生金融工具品目繁多，但其基本形式不外乎：(1)远期合同；(2)期货合同：〔3)期权合同：(4)互换〔掉期〕合同。
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。
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。
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。
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）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。
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。
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。
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。
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”。
国际会计考试题及答案英文
国际会计考试题及答案英文International Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Accounting" and explain its significance in the accounting process.Answer 1: Double Entry Accounting is a system of recording financial transactions in which every entry to the debit side of an account must be balanced with an entry of equal value to the credit side of another account. It is significant because it ensures that all financial transactions are accurately recorded and that the accounting equation (Assets = Liabilities + Owner's Equity) remains balanced.Question 2: What is the purpose of the statement of cash flows in a set of financial statements?Answer 2: The statement of cash flows provides information about a company's cash receipts and cash payments during a particular period. It helps investors and creditors to understand the liquidity and solvency of the company, as well as its ability to generate cash and support its operations.Question 3: Explain the difference between "Historical Cost" and "Fair Value" in accounting.Answer 3: Historical Cost is the original purchase price of an asset or the original cost of a liability, while FairValue is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable,willing parties in an arm's length transaction. Historical Cost is used in the preparation of financial statements under the accrual basis of accounting, whereas Fair Value is often used for valuation purposes, particularly in the context of financial instruments.Question 4: What are the main components of the International Financial Reporting Standards (IFRS)?Answer 4: The main components of IFRS include the IFRS Standards, the International Accounting Standards (IAS), the Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC), and theStandards Advisory Council (SAC). These components provide a comprehensive set of rules and guidelines for the preparation and presentation of financial statements.Question 5: Describe the process of preparing a balance sheet.Answer 5: Preparing a balance sheet involves listing all of a company's assets, liabilities, and equity at a specific point in time. Assets are listed on the left side of the balance sheet and are categorized as current (short-term) or non-current (long-term). Liabilities are listed on the right side and are also categorized as current or non-current. Theequity section shows the owner's investment and retained earnings. The balance sheet must always balance, reflectingthe equation: Assets = Liabilities + Equity.Question 6: What is the role of an auditor in the financial reporting process?Answer 6: An auditor's role is to provide an independent assessment of a company's financial statements to ensure they are free from material misstatement and are presented fairly, in all material respects, in accordance with the applicable financial reporting framework, such as IFRS or Generally Accepted Accounting Principles (GAAP). The auditor's report provides assurance to stakeholders that the financial statements are reliable.Question 7: Explain the concept of "Conservatism" infinancial accounting.Answer 7: Conservatism is a principle in financial accounting that suggests that accountants should exercise caution when making estimates and judgments. It involves recognizing potential losses immediately but delaying the recognition of gains until they are realized. This principle helps to avoid overstatement of assets and income, thus providing a more prudent and cautious view of a company's financial position.Question 8: What is the difference between "Revenue Recognition" and "Matching Principle"?Answer 8: Revenue Recognition is the process of recognizing revenue in the accounting records when it is earned or realizable and has been measured reliably. The Matching Principle, on the other hand, is the accounting concept that requires expenses to be recognized in the same period as therevenues they helped to generate. This ensures that the financial statements reflect the actual performance of the company for a given period.Question 9: Describe the purpose of the "Going Concern" assumption in financial accounting.Answer 9: The Going Concern assumption is the basis for preparing financial statements under the accrual basis of accounting. It assumes that the business will continue to operate for the foreseeable future and that it is not in the process of liquidation or bankruptcy. This assumption allows accountants to spread the costs of assets over their useful lives and to recognize revenues and expenses when they are earned or incurred, rather than when cash is received or paid.Question 10: What is the "Materiality" concept in the context of financial statements?Answer 10: Materiality is a concept in financial accounting that refers to the significance of an item or event inrelation to the financial statements. Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basisof the financial statements. The assessment of materiality depends on the size and nature of the item, the nature of the financial statements, and the needs of the users.End of Exam。
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。
(完整word版)国际会计讨论题及答案
1. Define the “International Accounting” and explain its content.(1)Definition of International Accounting：Accounting is a branch of applied economics that provides information about business and financial transactions. International accounting is distinct because the information concerns a multinational enterprise(MNE) with foreign operations and transactions, or the users of the information are in a different domicile than the reporting entity.(2)Content of international accounting:①Comparison of accounting standards②Accounting harmonization or convergence③International financial accounting④International managerial accounting⑤International auditing2. Explain the effect factors of accounting development. Which factors are the most important for Chinese accounting development? Which factors are the least important for Chinese accounting development?Effect factors:(1)Source of finance: In countries where bank dominates source of finance, accounting focuses on creditor protection through conservative accounting measurements.(2)Legal system: The legal system determines how individuals and institutions interact.(3)Taxation: In many countries, tax legislation effectively determines accounting standards(4)Political and economic ties: Accounting ideas and technologies are transferred through conquest, commerce, and similar forces.(5)Inflation: Inflation distorts historical cost accounting and affects the tendency ofa country to incorporate price changes into the accounts.(6)Level of economic development: The factor affects the types of business transactions conducted in an economy.(7)Education level: In countries with developed education, concerns for accounting information is high.(8)Culture: Culture means the values and attitudes shared by a society.Most and least important:(1)China is trying to develop accounting standards that are understandable to the outside world. The model is International Financial Reporting Standards in order to attract outside investors that are vital to the makeover of China’s economy.(2) Thus the anticipatory effect of sources of finance is probably the most significant factor influencing the development of accounting today.(3) Political and economic ties are probably the least important factor in the case of China. China’s economy has been insular until recently. Even now, imports and exports as a percentage of gross domestic product are low (see Table 4.1). Thus, there is no significant influence from one particular trading partner, nor is there any colonial legacy.3. Distinguish fair presentation and compliance accounting.(1)Fair presentation:①It emphasizes substance over form and is oriented toward the decision needs of external investors.②It is capital markets oriented.③It is associated with common law countries(2)Legal compliance accounting:①It is designed to satisfy government-imposed requirements such as calculating taxable income or complying with the national government’s macroeconomic plan.②legal compliance accounting is associated with code law countries.(3) A third model is the inflation-adjusted model. It is essentially an add-on to one of the other two models in some countries with high inflation.4. The U.K and the U.S have a common accounting heritage and are linked by history and language. Anglo-American accounting is a term sometimes used to denote their accounting styles, which are similar in orientation, purpose, and approach. Yet accounting differences still exist between these two countries.Required:goodwill.①In the U.K., assets may be valued at historical cost, current cost, or a mixture of the two. When fixed assets are revalued, depreciation and amortization must be calculated using the revalued amounts. Only historical cost is allowed in the U.S.②In the U.K., goodwill can be impairments tested, as in the U.S., but may also be amortized over 20 years or less.(2)Other differences between U.K. and U.S. GAAP relate to LIFO and the calculation of long-term deferred taxes.①LIFO is rarely used in the U.K., but is relatively more common in the U.S.②In the U.K., long-term deferred taxes may be valued at discounted present value.(3)Finally, the chapter mentions that opportunities for income smoothing are probably greater in the U.K. than in the U.S.5. To depict the most novel feature of the Dutch accounting scene.①The most novel feature of the Dutch accounting scene is the Enterprise Chamber of the Court of Justice of Amsterdam.②The Dutch Enterprise Chamber of the Court of Justice of Amsterdam helps ensure that filed or published Dutch financial statements conform to all applicable laws.③The Enterprise Chamber carries out its mission by determining whether the allegations of deficient financial reporting are true and how material such deficiencies are.④The Chamber is composed of three judges and two Dutch RAs. There is no jury. Appeals o f any of the Chambers’ rulings are difficult, may only be lodged with the Dutch Supreme Court, and are restricted to points of law.⑤Three examples of Dutch flexibility in financial reporting are (a) financial statements can be in one of several languages, (b) companies may use historical cost or current costs, and (c) Council on Annual Reporting guidelines are recommendations only.⑥It has relatively permissive statutory accounting and financial reporting requirements but very high professional practice standards. It is a code law country, yet accounting is oriented toward fair presentation. The fairness orientation developed without a strong stock market influence. Financial reporting and tax accounting are two separate activities.6. In 1967, Gerhard Mueller proposed the developmental patterns. There are macroeconomic pattern, microeconomic pattern, Independent discipline approach and the uniform accounting approach respectively.The four patterns of accounting development still are valid today? Why or why not?The four patterns of accounting development are still valid today.Reasons:①The description of accounting for the respective exemplar countries is still broadly true.②The Netherlands is really the only country that can be described by the microeconomic pattern.③There are also only a few countries like Sweden that follow the macroeconomic pattern.④The independent discipline approach is not as ad hoc as it was in 1967. Most of these countries now have conceptual frameworks to guide accounting policy formulation.⑤The uniform accounting approach may break down as more and more countries privatize their economies.7. Accounting and auditing standard setting in Taiwan is patterned after that in theU.S.A. What are the similarities and differences in standard setting in the two? Similarities:(1) Accounting and auditing standard setting is a private sector activity in both Taiwan and the USA.(2)The ARDF in Taiwan and the FAF in the USA have the same oversight responsibilities for standard setting.(3)The FASC in Taiwan determines accounting standards like the FASB in theUSA.(4)A due process procedure is followed by both bodies and exposure drafts and outside opinions are solicited before a final pronouncement is issued.(5)The ASC in Taiwan uses the same process as the FASC in the USA. Differences:(1)The ARDF in Taiwan is supervised by the Ministry of Finance, but there is no comparable oversight of the FAF by a U.S government agency.(2)The ARDF in Taiwan has oversight responsibility for both accounting and auditing standard setting. However, in the USA, the FAF is responsible for accounting standards while PCAOB is responsible for auditing standards.8. What should be included in the disclosure of forward-looking information?①Forecasts of revenues, income(loss),earnings(loss) per share(EPS),capital expenditures and other financial items.②Prospective information about future economic performance or position .③Statements of management’s plans and objectives for future operations.9. Why do managers have incentives to disclose information voluntarily and how to avoid managers’ negative effect?(1)Reasons:①V oluntary disclosure are forthcoming when corporations are competing for finance from investors, especially in a cross-border context.②V oluntary disclosure have many other benefits for the corporation. For example, Lower transaction costs in the trading of the firm’s securities; Greater interest in the company by financial analysts and investors; Increased share liquidity; Lower cost of capital.③Delay the disclosure of adverse news, “manage” their financial reports to convey a more positive image of the firm, and overstate their firms’ financial performance and prospects.(2)Solution:①regulation such as accounting and disclosure regulation②third-party certificate such as auditing.10. What evidence is there that International Accounting Standard are becomingwidely accepted around the world?①Growing numbers of companies are adopting IFRS voluntarily and refer to theiruse of IFRS in their annual reports.②Dozens of countries base their national accounting standards on IFRS.③Many international organizations, such as IOSCO, endorse the use of IFRS.④IFRS are used as an international benchmark in many major industrialized countries.⑤IFRS are accepted by many stock exchanges and securities regulators.⑥IFRS are recognized by the European Commission (EC) and other supranational bodies.⑦Norwalk Agreement committed FASB and IASB to convergence.11. Discuss the special features for accounting standards setting, regulation and enforcement, financial reporting, and measurement in China.①Accounting standard setting is a government activity in China. The purpose of accounting was to serve the needs of the state for economic planning and control. A uniform set of standardized accounts was developed. The recent economic reformsenable accounting standards to reflect this new reality.②The China Accounting Standards Committee is the authoritative body within the Ministry of Finance responsible for developing accounting standards. The China Securities Regulatory Committee is the government agency that regulates China’s two stock exchanges. The CSRC is also responsible for enforcing financial reporting for listed companies.③Financial reporting is frequent and detailed. The main feature is a fund-management orientation where funds meant the property, goods, and materials used in the production process. Financial reporting emphasize the balance sheet.④China is likely moving toward fair presentation oriented accounting by adopting IFRS as Chinese GAAP. Despite adopting fair presentation principles, one can question whether the Chinese achieve it in application. There is an acute shortage of trained accountants in China and the profession remains undeveloped.12. Compare and contrast features of the major foreign currency translation methods which are current exchange rate method, and temporal method. Which method do you think is best? Why ?Current Rate Method(1)Advantages:①Retains the initial relationships in the foreign currency statements.②Simple to apply.(2)Limitations:②Violates the basic purpose of consolidation, which is to present the results of a parent and its subsidiaries as if they were a single entity.②Inconsistent with historical cost.③Presumes that all local assets and liabilities are subject to exchange risk. While stockholders’ equity adjustments shield an MNE’s bottom line from translation gains and losses, such adjustments could distort certain financial ratios and be confusing. Temporal Method(1)Advantages:①Theoretically valid: compatible with any accounting measurement method.②Has the effect of translating foreign subsidiaries operations as if they were originally transacted in the home currency, which is desirable for foreign operations that are extensions of the parent’s activities.(2)Limitation:A company increases its earnings volatility by recognizing translation gains and losses currently.Which is best:①There is probably no one translation method that is appropriate for all circumstances in which translations occur and for all purposes that translation serves.②It is probably more fruitful to identify circumstances in which they think one translation method is more appropriate than another.13. What are features of FASB 52?(1) FASB 52 introduces a concept of functional currency.(2) Translation when the parent currency is functional.①Foreign currency financial statements remeasured to reporting currency using the temporal method.②Translation gains and losses resulting from the translation process are included in current income.(3)Translation when the local currency is functional.①Foreign currency financial statements translated to reporting currency using the current rate method.②Translation gains and losses disclosed as a separate component of consolidated equity.14. For three approaches that are international accounting standard, mutual recognition, and reconciliation, what do you expect is the preferred approach from the perspective of investors, company management, and regulatory authorities?(1)One of the main problems with mutual recognition: To make financial statements within the home market non-comparable(2)Reconciliation:①The United States SEC considers reconciliation to be a cost-effective means②significant differences between domestic and foreign accounting principles can increase the burdens③reconciliations do not provide a full picture of the enterprise(3) The use of International Financial Reporting Standards would provide many benefits for cross-border listings.①Investors might prefer international standards.②Company management might prefer mutual recognition.③Regulatory authorities might prefer reconciliation.15. From a user’s perspective, what is the inherent problem in attempting to analyze historical cost-based financial statements of a company domiciled in an inflationary, devaluation-prone country? （不考）①Historical-based financial statements may be misleading during periods of significant inflation.②Many resources may have been acquired in periods when the purchasing power of the monetary unit was much higher. These expenses then typically are deducted from revenues that reflect current purchasing power. The resulting income number is unintelligible.③Another problem for statement readers is that the value of assets recorded at their historical acquisition cost is typically understated as a result of inflation. Understated asset values produce understated expenses and overstated earnings.④Financial trends are also difficult to interpret, as trend statistics generally include monetary units of different purchasing power.⑤A positive trend in sales may be due to price changes, not real increases in sales.16. Describe the four steps of Business Analysis Framework.①Business strategy analysis: A qualitative understanding of a company, its competitor, and its economic environment that ensures that quantitative analysis is based on reality.②Accounting analysis: To assess the extent to which a firm’s accounti ng amountsreflect economic reality.③Financial analysis: To evaluate a firm’s current and past performance, and to judge whether its performance can be sustained.④Prospective analysis: It involves into forecasting a firm’s prospects based on an assessmen t of a firm’s business strategy, accounting policy, and its financial analysis, and arriving at an estimate of the firm’s value.。
国际会计课后答案 重点
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 issues, 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 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 financial 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 reporting, 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。
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1.国际会计是如何定义的?
国际会计是会计的一个分支，它主要研究企业从事国际间的经营活动所涉及的会计问题,同时通过会计模式的分类和比较研究,协调各国会计准则和惯例，以期建立统一的世界会计报告体系
2.会计国际化的原因是什么？
第一,国际贸易迅速发展的需要
第二,资本输出迅速发展的需要
第三，跨国公司经营和发展的需要
第四,促进本国经济发展、会计发展的需要
第五，会计具有国际化的本性
3.影响会计模式的环境因素有哪些？
经济、政治、社会、法律、地理、文化。
前几项统称为社会经济环境因素，最后一项是文化因素。
社会经济环境因素具体有法律制度、企业资金来源、税制、政治和经济联系、通货膨胀、经济发展水平、教育水平、地理条件等。
文化因素包括个人主义、权力距离、不确定性规避、阳刚之气.
4。
缪勒教授对会计模式是如何分类的?
1）按宏观经济要求发展会计
在这种发展模式中,会计与国民经济政策密切相关,公司的目标要服从国民经济政策。
为了提高经济和企业经营的稳定性，一般都鼓励企业将各年利润平滑化,折旧率的调整要适应刺激经济增长的需要,并且为了鼓励投资而允许建立特种储备，为了宏观经济的需要而重视增值表、社会责任会计和税务会计。
瑞典是这种模式的例子。
(2）以微观经济学为基础发展会计
会计被视为是企业经济学的分支，强调经济活动的中心是私人和企业。
会计在其计量和计价过程中要反映经济现实，这意味着会计规则既要成熟又要有灵活性。
基本的会计概念是要保持公司资本的真实价值,因此重置成本会计得到重视.荷兰是这种模式的例子。
(3）作为独立学科发展会计
将会计视为能够自我发展、自成体系的独立学科,因而会计形成了独立的自我发展模式.会计不从属于政府的政策和任何经济理论,而是通过成功企业的实务逐渐形成了自己的概念结构,并且在会计实务中经常使用“公认会计原则＂的表述。
美国是这种模式的例子。
(４)以统一的模式发展会计
政府将会计作为管理企业的一种手段，通过制定和实施统一会计制度，使得会计实务有着较高的统一性。
会计可用于衡量业绩、分配资金、控制价格、收取税金等。
法国是这种模式的例子。
5。
美国会计学会对会计模式是如何分类的?
世界会计模式可以根据“影响地区"划分：(1)英联邦（２)法国-西班牙-葡萄牙（３)德国/荷兰(4）美国（5）共产主义国家
６. 阿伦博士对会计模式是如何分类的?
阿伦博士以维护谁的利益作为分类的标志,把世界各国的会计实务体系分为以下5个主要模式：
(1）、强调公司应按“真实和公允”的观点提供财务报告，主要是为了保护投资人和债权人利益的不列颠会计模式(英国会计模式）
(２）、通过“公认会计原则”，主要是为了保护证券市场投资人利益的美国会计模式
（3)、服从税制需要的法国—西班牙-意大利会计模式
(４）、以公司利益为导向的北欧(以联邦德国为代表)会计模式
(5)、服务于集中计划经济的苏维埃（苏联)会计模式。
7。
什么是公认会计原则？在美国，会计准则的制定由什么机构负责?
公认会计原则为会计界普遍接受并有相当权威支持的,用以指导和规范企业财务会计行为的各项原则的总称。
它指会计实务中普遍运用的基本指示思想和约束条件的概括,是体现会计规律、基本特征的原则性规范。
(百度,书上没找到)
美国财务会计准则委员会（FASB)
8、美国会计模式有哪些重要特征？
①、阿伦把”公认会计原则＂作为美国会计模式的基本特征。
②、在官方的支持和影响下由民间机构制定会计准则
③、年度审计和财务报告的要求主要适用于股票上市交易或公开发行的公司
④、以财务会计概念框架指导会计准则的制定。