商英复习资料01317国际商务会计试题试题和答案4
国际会计考试题目及答案
国际会计考试题目及答案一、单项选择题（每题1分，共10分）1. 国际会计准则（IAS）是由哪个组织制定的？A. 国际货币基金组织(IMF)B. 国际标准化组织(ISO)C. 国际会计准则委员会(IASC)D. 国际金融报告标准(IFRS)答案：C2. 以下哪项不是财务报表的主要组成部分？A. 资产负债表B. 利润表C. 现金流量表D. 预算报告答案：D3. 会计信息的质量要求中，哪一项强调信息的及时性？A. 可靠性B. 相关性C. 及时性D. 可理解性答案：C4. 以下哪种会计政策变更需要进行追溯调整？A. 折旧方法的改变B. 存货计价方法的改变C. 会计估计的变更D. 会计政策的变更答案：A5. 在国际会计准则下，以下哪项不是资产的定义？A. 企业控制的资源B. 预期会给企业带来经济利益C. 企业拥有的资源D. 企业未来可能获得的资源答案：D二、多项选择题（每题2分，共10分）6. 国际会计准则（IAS）中，以下哪些属于会计政策的范畴？A. 存货的计价方法B. 固定资产的折旧方法C. 收入的确认时点D. 财务报表的编制基础答案：ABCD7. 以下哪些因素可能影响企业的利润？A. 销售收入B. 销售成本C. 管理费用D. 投资收益答案：ABCD8. 根据国际会计准则，以下哪些属于非货币性资产？A. 应收账款B. 存货C. 固定资产D. 现金及现金等价物答案：BC9. 以下哪些是企业财务报告的主要使用者？A. 投资者B. 债权人C. 政府机构D. 企业管理层答案：ABCD10. 国际会计准则中，以下哪些属于财务报表的附注内容？A. 会计政策B. 会计估计变更C. 重大会计差错更正D. 财务报表的编制基础答案：ABCD三、简答题（每题5分，共15分）11. 请简述国际会计准则（IAS）与美国通用会计准则（GAAP）的主要区别。
答案：国际会计准则（IAS）由国际会计准则委员会制定，强调原则导向，注重经济实质而非法律形式。
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。
2023学年国际商务商务英语考卷(附答案)
专业课原理概述部分一、选择题（每题1分，共5分）A. 信用证B. 汇票C. 电汇D. 货到付款答案：DA. 世界贸易组织B. 国际货币基金组织C. 欧洲联盟D. 亚太经济合作组织答案：CA. 准备阶段B. 摸底阶段C. 僵持阶段D. 成交阶段答案：AA. 美元B. 欧元C. 英镑D. 俄罗斯卢布答案：DA. CFRB. CIFC. FOBD. DDP答案：A二、判断题（每题1分，共5分）1. 国际商务合同中，卖方负责办理出口手续。
（√）2. 在国际商务活动中，信用证是一种无条件的支付承诺。
（×）3. 国际商务谈判中，文化差异对谈判结果没有影响。
（×）4. 国际货币基金组织的宗旨是促进国际货币领域的合作。
（√）5. 国际商务活动中，关税壁垒是唯一一种限制进口的手段。
（×）三、填空题（每题1分，共5分）1. 国际商务活动中，以信用证方式支付货款时，银行承担的是______（第一性）付款责任。
2. 世界贸易组织的基本原则包括非歧视原则、______（最惠国待遇）原则和透明度原则。
3. 在国际商务谈判中，______（利益）是谈判双方关注的焦点。
4. 国际商务活动中，跨国公司通过______（直接投资）方式进入国外市场。
5. 国际商务合同中，______（仲裁）是解决合同争议的一种方式。
四、简答题（每题2分，共10分）1. 简述国际商务活动中信用证的作用。
答案：信用证是一种银行信用，为买卖双方提供信用保障，降低交易风险；有利于买卖双方解决交易中的信任问题；有利于买卖双方融资。
2. 简述跨国公司的组织结构类型。
答案：跨国公司的组织结构类型包括母子结构、兄弟结构、区域结构和全球产品结构。
3. 简述国际商务谈判中的文化差异对谈判的影响。
答案：文化差异影响谈判双方的语言沟通、非语言沟通、价值观、谈判风格和信任建立。
4. 简述国际货币基金组织的职能。
答案：国际货币基金组织的主要职能包括监督国际货币体系和汇率政策、提供技术援助和培训、为成员国提供资金支持。
国际商务英语复习题库.
commercial risk 贸易风险opportunity cost 机会成本absolute advantage 绝对优势intellectual property 人才资源1.counter-offer 还盘2.firm-offer 实盘3.enquiry 询盘4.offeror 发盘人5. cooperative negotiation 合作谈判 6.offer without engagement 虚盘7.acceptance 承兑1.insurance premium 保险费2.certificate of origin 原产地证书3.metric ton 公吨4. inland freight 内陆运费 5. FOB Under Tackle FOB 吊钩下交货1. cost structure 费用结构2. cost of production 生产成本3.profit margin 利润率4. selling cost 销售费用1.liner transport 班轮运输2. sea waybill 海运提单3. shipper 托运人4. shipping marks 运输标志5.war risks 战争险 6. natural calamity 自然灾害7.total loss 全损8. sue and labor expenses 施救费用1. promotion 促销2.international marketing 国内营销3.product differentiation 产品差异化4.sociocultural factors 社会文化因素 5. market structure 市场结构1. financial instruments 金融工具2. crossing cheque 划线支票3. sight bill 即期票据4. commercialinvoice 商业发票5. shipping documents 船运单据6. consular invoice 领事发票7. insurance policy 保单1.remitting bank 汇出行2. consignment 寄售3.D/P 即期付款交单4. D/A 承兑交单5. credit assessment 信用评估6. performance guarantee 履行合同保证金7. overdraft guarantee 账号透支保函1.export commodities fairs 出口商品交易会II. Translate the following words and expressions from Chinese into English.国际商务international business 商业借贷commercial credit 双重征税double taxation 世贸组8.询盘enquiry 9. 还盘counter-offer 10.受盘人offered 11.发盘人offeror 12.虚盘offer withoutengagement 13. 实盘firm-offer6. 技术转让technological transfer7.内河航运inland water transportation8. 贸易协定trade agreement 5.支付货币money of payment 6. 硬货币hard 6. 市场细分market segmentation 7.营销战略marketingstrategy 8. 消费者行为customer behavior9. 营销组合marketing mix 10.营销环境marketing environment 11. 目标市场target market12.营销研究market research currency 7.汇率exchange rate 8. 折扣discount9.期货/现货市场spot market9. 物权凭证document of title 10. 清洁提单clean bill of lading 11. 投保人policy-holder 12. 共同海损general average 13. 水渍险WPA ( with particular average)8. 价格术语term of price 9. 本票promissory note10. 背书endorsement 11. 承兑人acceptor12. 受票人drawee 13. 商业单据commercial documents 14.提单bill of lading 15. 原产地证明certificate of origin 16.海关发票customs invoice10. 保兑行confirming bank 11. 议付行negotiating bank 12. 国际保理international factoring(1) budget a. an arrangement by which a monopoly producer or owner gives another permission for theexclusive right to manufacture or sell the products in a certain area(2) return b. money paid to the owner of a copyright for permission to publish copy right material and to the owner of a patent for permission to use a patented design, usu. at an agreed percentage of the selling price of theproduct(3) portfolio c a special right to an inventor to be the only person to make and sell, or to authorize others tomake and sell a newly-invented machine or process(4) royalty d. all forms of man-made obstructions to international trade other than tariffs, includingprohibitions and quotas, etc.(5) expertise e. the entire collection of investments in the form of stocks, bonds, or certificate of deposits forpurposes other than controlling(6) licensor f. one in which one of the parties agrees to supply, at the contract price, a complete product readyfor use, such as a new home, factory, ship, etc(7) patent g. an account of probable future income and expenditure during a stated period, usu. a year used asa guide in making financial arrangements(8) non-tariff barrier h. the gain from an investment, either as income or yield or as profit on the sale of theinvestment(9) turnkey contract i. expert knowledge or skill, esp. in a particular field; know-how(10) franchise j. a person or company granting a licence答案：1 g 2 h 3e 4b 5i 6j 7c 8d 9f 10a21 affiliate a. the total annual income of a state22. assets b. distribute the administrative powers over a less concentrated area23. world company c. to bring under the control or ownership of a nation24.facilities d something that is put in business operation25. revenue e. well-being26. decentralize f. organization structure27.nationalize g. something designed, built or installed to serve a specific function or perform a particularservice28. welfare h. a subsidiary company controlled by another29. framework i. a multinational whose national identity has been blurred30. input j. total resources of a business, as cash, accounts receivable, real estates etc.1h 2j 3i 4g 5a 6b 7c 8e 9f 10d21.service a. to restrict one's economic activities to certain particular fields22.abundant b. to develop the use of , make the best use of23. specialization c. something done to help or benefit others24. primary d. relating to the power of the immediate understanding of something without reasoning or study25.incentive e. a natural gift or ability26. alternative f. that which incites, rouses or encourages a person27. intuitive g. producing a desired or satisfactory result; able to perform duties well28.efficient h. plentiful, more than enough29.endowment i. that may be had, used etc. in place of sth. else30.exploit j. those commodities not processed, or only slightly processed, usually farm produce or rawmaterials1c 2h 3a 4j 5f 6i 7d 8g 9e 10b21. drawback a. to make prominent; to draw special attention22. highlight b. duties imposed on goods imported and exported23. bulky c. done by one side or party only24.perishable d. duties levied on the basis of the price of the goods25. tariff e. taking a lot of space, and often of shape difficult to handle26. specific duties f. money sent by post27. ad valorem duties g. duties levied on the basis of quantity, weight, size etc. of the goods28. unilaterally h. easily to go bad29. maritime i. duties paid on imported goods that are refunded when reexported30. remittance j. connected with the sea or navigation1i 2a 3e 4h 5b 6g 7d 8c 9j 10f21. business line a. an agreement setting forth the binding obligations of the relevant parties22. voluntary offer b. the main body of a contract23. contract c. absolutely necessary24. indispensable d. an offer made on the initiative of the offerer25. contract proper e. the party to whom an offer is made26. contracting parties f. a contract made by the buyer27. force majeure g. signatories of an agreement28.purchase contract h. an offer whose terms and conditions are binding on the offerer29.firm offer i. social or natural calamities that take place beyond the control of a contracting party30. offeree j. goods dealt in by a company1j 2d 3a 4c 5b 6g 7i 8f 9h 10e21.insured a.a payment demanded in accordance with an insurance policy22.premium b, a person who carries on insurance as a business23.potential loss c. something given or received as an equivalent for loss24. viability d. a combination of funds formed for common advantage25. claim e. the using up of goods and services having an exchangeable value26.margin f. loss which is possible to incur27.underwriter g. the amount paid by an insured for coverage under the contract28.consumption h. a person covered by an insurance policypensation i. ability to succeed in operation30.pooling j. amount above what is estimated as necessary1h 2g 3f 4i 5a 6j 7b 8e 9c 10d21.purchasing power a. to take what is needed from, to exploit22. assess b. purchasing power parity23.spur c. considerable desire to make purchase for consumption24.average d. a person or an organization etc. that receives something25. productive e. of person, the public, having the money to buy goods and services26. tap f. of an ordinary, common or usual kind in quality or amount27. infrastructure g. to urge or encourage28. recipient h. producing in high efficiency or in large quantity29. consumerism i. to judge an amount or value30. ppp j. large-scale public services, such as water and power supplies, road, rail and radio communications, etc.needed to support economic activity, esp. industry, trade and commerce1e 2i 3g 4f 5h 6a 7j 8d 9c 10b21.debtor a. the person who issues a draft, usually the exporter22. default b. irregular movement of ( prices, exchange rates etc.)23.dubious c. the sending of money or the money sent24.draft d. financially satisfactory25. remittance e. an unconditional order to someone to pay a sum of money26. fluctuation f. doubtful, uncertain, questionable27. drawer g. a person who owes money28. sound h. prohibit, forbid29. ban i. the person to whom a draft is drawn30. drawee j. fail to carry out an obligation1g 2j 3f 4e 5c 6b 7a 8d 9h 10i21. peg a. the stock of gold coin and bullion ( gold bars ) held by a note-issuing bank in a country on the goldstandard22.redeem b, to repay or pay off, esp. loan stock, debentures and preference shares or stock23. settlement c. the act of a government in reducing by law the exchange value of its currency in units of goldor as compared with other currencies24. exchange rate d. to keep fixed or unchanged25. fluctuations e. the price at which one currency can be exchanged for another currency26. gold reserves f. equal in value, on the same level27. money g. the act of paying a bill, debt, charge, etc.28. devaluation h. money in the hands of the public and being used to pay for goods and services29. offset i. upward and down ward movements in the economic system30. par j. to set one value against another or as equal to another1d 2b 3g 4e 5i 6a 7h 8c 9j 10f21.quota a. company expansion through the purchase of other business22. VER b. certain non-tangible assets held, principally covering the areas of patent protection, registered trademarks and designs, and copy-right23. acquisition c. a period of time during which tax is not levied24. synergy d. a way by which a place esp. property, can be reached or entered or used25. rebate e. the gain form an investment, either as income or yield or as profit in the sale of the investment26. intellectual property f. benefits from combining different businesses, normally claimed by the promoters ofmergers27. tax holiday g. reduce28. return h. a business where the provision of risk capital is shared between two or more firms29.access i. a limit placed by a government on the amount of imports or commodity30. joint venture j. an agreement by a country's exporters or government to limit their exports to anothercountry1i 2j 3a 4f 5g 6b 7c 8e 9d 10hIV. Make brief explanations of the following terms or give the full name of the abbreviation in34.Incoterms is abbreviation for International Rules for the Interpretation of Trade Terms 国际贸易术语解释通则P21（卷二）35. A packing list is a document made out by the seller stating the detailed content of eachindividual shipment.P33 (卷三）IV. Make brief explanations of the following terms or give the full name of the abbreviation inEnglish.31.positional bargaining is based on fixed, opposing viewpoints and tends to result inIV. Make brief explanations of the following terms or give the full name of the abbreviation inEnglish.FOB--- free on board (d port of shipment)CIF---P83 cost, insurance and freight (d port of destination) 成本加保险费加运费（指定目的港）CIP--- P89 carriage and insurance paid to (d place of destination)运费，保险费付至IV. Make brief explanations of the following terms or give the full name of the abbreviation inIV. Make brief explanations of the following terms or give the full name of the abbreviation inEnglish.31.UNCTAD is abbreviation for United Nations Conference on Trade and Development 联合国贸易和发展会议P27payee:P218 the payee (beneficiary) is a person who is addressed to receive the remittance.collection order P229 the collection order is a standard form of authority that enables the exporter to include specific instructions to his bank regarding the documentary collection(跟单托收）.V. Answer the following questions in English.37. What are six commonly used trade terms?P86-89FOB, CIF, CFR, FCA, CPT, CIPV. Answer the following questions in English.36. What does "price" mean?P111Price is the amount of money that is needed to acquire some combination of a product and itsaccompanying services.V. Answer the following questions in English.35 What are the most commonly used payment methods in international settlement? P216The most commonly used payment methods in international settlement are remittance, collection, letter of credit, factoring, letter of guarantee and stand-by credit.36. What is remitting bank? P218Remitting bank is the bank transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain amount of money to abeneficiary.37. What are the major items of a collection order（托收委托书）?P229-230The major items of a collection order are as follows:name and address of the drawee, name and address of the remitting bank as well as the collecting bank, documents release conditions, store and insure clause, bank and other charges, protest clause, advise of dishonor, prior presentation, case-of-need. method of settlement,subject to URC, the signature of the draweeV. Answer the following questions in English.36.what should a successful business letter of establishing business relations contain?P262A successful business letter of establishing business relations should contain the following: the source of his information, his intention, the business scope of his firm and also its branches and liaison offices, if any, the reference as to his firm's financial position and integrityVI. Translate the following into Chinese.40.In the second half of the twentieth century, international business has become an important economic force. Today few, if any, countries are economically self-sufficient. Even China, with its vast human and natural resources, has not been able to remain aloof from the world economy. In the United States, international business touch people's lives daily. Common goods and services such as Shell gasoline stations, etc., often identified with the United States, are, in fact, foreign。
国际商务专业会计资格证试卷带答案
国际商务专业会计资格证试卷带答案国际商务答案一、单项选择题（本大题共12小题，每小题2分，共24分）1.欧尚超市自1999年进入中国市场以来，运营状况良好。
请问欧尚进驻中国市场属于（ B ）A. 过境交付 B. 以“商业存在”方式提供服务C. 境外消费D. 以“自然人流动”方式提供服务2. 为国际分工的发展奠定了物质基础。
（ C ）A. 国际资本的形成B. 国际商品的流动C. 大机器工业的建立D. 国际服务贸易的发展3. 一国与其他国家或地区通过贸易与关税谈判，以贸易方式确定的关税率是（ D ）A. 单式税则B. 复式税则C. 自主税则D. 协定税则4. 早期重商主义的崇尚者主张“国家干预”政策来保护本国市场，要求政府采取的主要行政手段是（ C ）A. 禁止货币输出，反对商品输出B. 禁止货币输入，反对商品输入C. 禁止货币输出，反对商品输入D. 禁止货币输入，反对商品输入5. 法国对国产车征收8%的养路税，对进口汽车征收12%的养路税，这种措施属（ C ）A. 歧视性政府采购B. 进出口国家垄断C. 国内税D. 进口商品征税分类6. 中国银行和北京京精医疗器械公司在北京签署《出口信贷支持国际经营合作协议》，协议金额为30亿人民币，主要用于支持该公司在机电产品成套设备、高新技术产品出口以及境外投资等“走出去”项目。
这属于（C ）7．属于鼓励出口的措施是( A )。
A.外汇倾销B.“自动”出口配额制C.进口押金制D.外汇管制8．以发展转口贸易，取得商业方面的收益为主的经济特区是( A )。
A.自由贸易区B.出口加工区C.自由边境区D.保税加工区9．共同市场和关税同盟的主要区别在于( D )。
A.是否取消成员国的统一关税B.是否建立对非成员国的统一关税C. 是否实现成员国之间的商品自由流动D.是否实现成员国之间生产要素的自由流动10．一个国家制定的种种复杂的技术标准之所以能有效地限制进口，是因为（ A ）。
商务英语复习题(附答案)
商务英语复习题商务英语复习题第一部分：选择题，翻译下列英文，选择最佳译文。
It is not surprising, then, that the world saw a return to a floating exchange rate system. Central banks were no longer required to support their own currencies.在这种情况下，世界各国又恢复浮动汇率就不足为奇了。
各国中央银行也就无须维持本币的汇价了。
不足为奇，全世界看到了汇率的回归，因此各国中央银行无需维持本币的汇价了。
此时此刻，世界各国又恢复了移动的交换比率，因此各国中央银行无需维持本币汇价。
在这种情况下，全世界又恢复了浮动交换率，这已不足为奇了，因此各国中央银行也就无需维持本币价格了。
2．Assuming the laboratory tests go well, and you can quote us a competitive price, we would certainly be able to place more substantial orders on a regular basis.假定实验室检验顺利，并且你的报价有竞争力，我们会大量向贵公司订货的。
若实验室检验合格，且你们给我们的报价具有竞争力，我们一定会定期大量订货的。
若实验室检验良好，且你们给出的报价具有竞争性，我们一定会定期定量订货的。
假定实验室发展良好，且你们的报价具有竞争力，我们一定会大量定期订货的。
3．Chinese researchers have made a breakthrough in developing new materials for nickel-hydrogen batteries used in low temperatures, Inhaul reported.中国研究者已经在开发新材料用于低温下使用的镍氢电池方面有了突破，据新华社报道。
国际会计试卷题库及答案(17).docx
国际会计试卷9一、Definition(名词解释:Each of the following for 3 points, total 12 points)1.T ransfer Pricing2.Forward contract3.Foreign currency translation exposure4. A direct quote二.Single choice question(单项选择题：Each of the following question for 2 points, total 10 points)1.Which of the following variables play a role in shaping accounting development?a.nature of capital marketsb.type of reporting regimec- type of business entitiesd.All of the above.e.Both a and c.2.According to the International Accounting Standards Committee,a.the cost method must be used instead of the equity method.b.consolidated financial statements are required.panics may choose between issuing parent company or consolidated financial statements.d.the pooling of interests method may not be used.3.Which of the following does not affect a country" s financial accounting orientation?a.The level of inflation.b.Political and economic ties with other countries.c.Status of the accounting profession.d.Quality of accounting education.e.Al 1 of the above affect a country"s financial accounting oricntation.4.The currency in which the parent company prepares its financial statements is thea.base currency.b.functional currency.c.historical currency.d.reporting currency.5e Research and development costs are:a.capitalized in the United States.b.continue to decrease in importance as corporate research declines globally.c.are uniformly required to be expensed global 1y.d.split into parts under the revised IAS No. 9.e.not a tax deductible expense.三.Multi pie choice questions(多项选择题：Each of the following question for 3 points, total 15 points)1.When anyone analyzes a company balance sheet and income statement, there are obvious differences in all of the followinga.currencyb.terminolo^yc.inflation effectsd.the reason to analyze of credit worthiness2.Major international forces for change are:a.changes in corporate strategy and organization.b.new technology and the Tnternet.c.the internationalization of stock cxchanges and finemcial markets.d.the International Accounting Standards Committee and the InternationalOrganization of Securities Commissions.e.global economic integration, privatization, and deregulation.3.Voluntary disclosures by MNEs are influenced bya.size.b.international listing status.c.country of origin.d.industry.4> One of the following is true concerning the pressures for information disclosure,except?panies are not overly concerned about the demand for disclosure due toincreasing sophistication of information systems.b.The international ization of capi Lal markets is leading to the demand formore comparable infonneition.c.Corporate annual reports contain sufficient information for all user groups.d.The simplification of information is leading to greater understandability offinancial statements.5.Investors are concerned abouta.up-to-datc measurements of earningsck of comparabilit)^ of MNEsc.the informational content of MNE reportsd.None of them四.Essay questions (简答题：Each of the following questions for 8 points， total 16 points。
国际商法英语试题及答案
国际商法英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a characteristic of international trade law?A. UniversalityB. VoluntarinessC. FlexibilityD. Inflexibility答案：D2. The principle of "freedom of contract" in international trade primarily means:A. The parties are free to choose the applicable law.B. The parties are free to choose the form of the contract.C. The parties are free to determine the content of the contract.D. The parties are free to decide the place of performance. 答案：C3. In international trade, which of the following is not considered a documentary credit instrument?A. Letter of creditB. Bill of exchangeC. Promissory noteD. Draft答案：C4. The Incoterms rules are used to:A. Define the obligations of the seller and the buyer.B. Determine the applicable law.C. Calculate the customs duties.D. Regulate the payment of interest.答案：A5. Which of the following is not a method of international payment?A. Cash in advanceB. Documentary collectionC. ConsignmentD. Barter答案：C6. The Vienna Convention on Contracts for the International Sale of Goods applies to contracts:A. Concluded in writing.B. Governed by the law of a contracting state.C. For the sale of goods between enterprises.D. Involving the sale of goods across international borders. 答案：D7. The United Nations Convention on Contracts for the International Sale of Goods (CISG) is applicable to:A. All international sales contracts.B. Sales contracts between parties from different countries.C. Sales contracts that explicitly choose the CISG.D. Sales contracts that involve the transfer of tangible goods.答案：D8. In international trade, the term "Force Majeure" refers to:A. A party's failure to perform due to unforeseen circumstances.B. A party's intentional breach of contract.C. A party's refusal to perform due to a change in market conditions.D. A party's performance being delayed due to a strike.答案：A9. The "Ex Works" term in Incoterms means that the seller:A. Bears all costs and risks until the goods are delivered.B. Is responsible for loading the goods on board the vessel.C. Delivers the goods at their premises, cleared for export.D. Delivers the goods to the carrier nominated by the buyer.答案：C10. The "Cost, Insurance and Freight" (CIF) term in Incoterms requires the seller to:A. Pay for the goods only.B. Pay for the goods and the freight to the destination.C. Pay for the goods, freight, and insurance to the destination.D. Pay for the goods and insurance only.答案：C二、填空题（每题2分，共20分）1. The ________ Convention on Contracts for the International Sale of Goods is a widely accepted international treaty that provides a uniform set of rules for the sale of goods between parties from different countries.答案：United Nations2. The ________ principle in international trade law allows parties to a contract to choose the law that will governtheir contract.答案：party autonomy3. In international trade, a ________ is a written order issued by a bank on behalf of a buyer, directing the bank to pay the seller upon presentation of specified documents.答案：letter of credit4. The ________ rule in international trade law states that a contract is not valid unless it is in writing and signed by the parties.答案：statute of frauds5. The ________ is a set of international rules that define the responsibilities of sellers and buyers for the delivery of goods under international sales contracts.答案：Incoterms6. The ________ is a method of payment in international trade where the buyer pays the seller in advance of the goods being shipped.答案：cash in advance7. A ________ is a document that serves as evidence of the terms of a contract for the sale of goods, and it is often used in international trade to facilitate the payment process. 答案：bill of lading8. The ________ is a legal doctrine that allows a party to be released from liability or to claim damages when an event beyond their control prevents them from fulfilling a contract. 答案：force majeure9. The ________ term in Incoterms means that the seller is responsible for all costs and risks involved in bringing the goods to the port of destination.答案：Delivered at Terminal (DAT)10. The ________ is a method of international payment wherethe seller ships the goods to the buyer and transfers the documents of title, but the payment is not made until the buyer has inspected and accepted the goods.答案：documentary collection。
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国际商务会计试题4ⅠTranslate the following words into English. (20 points)1. 解释，阐明_______________________2. 主要的，本金的_______________________3. （美）食品货店，杂货_______________________4. 交易，事物，处理事物_______________________5. 契约，便宜货_______________________6. 忽略_______________________7. 财务的_______________________8. 明细的_______________________9. 消耗_______________________10. 可接受的，合意的_______________________11. 挫折，退步，逆流，（疾病的）复发_______________________12. 扣减_______________________13. 减去，扣除_______________________14. 证券_______________________15. 单一化，简单化_______________________16. 货币，通币，纸币_______________________17. 预付款，预付的_______________________18. 承诺，（商业上的）约定_______________________19. 抵押，抵押权，抵押品_______________________20. 如期偿付，承兑，尊敬_______________________21. 通货膨胀_______________________22. 特权，优先权；优惠_______________________23. 执照，许可证_______________________24. 商标，商标权_______________________25. 出租人，出租者_______________________26. 被投资者，接受投资者_______________________27. （税款的）征收，征税_______________________28. 阻止，扣款，扣留_______________________29. 高估_______________________30. 法律纠纷，诉讼_______________________31. 补偿，奖酬_______________________32. 受恩惠，亏欠，债务_______________________33. 分期付款_______________________34. 废除，撤销_______________________35. 剥夺，没收，征用_______________________36. 获利性_______________________37. 潜在能力_______________________38. 局限性_______________________39. 短缺_______________________40. 立法，法规_______________________ⅡTranslate the following phrases into Chinese. (20 points)1. management accounting_______________________2. tax accounting_______________________3. objectivity principle_______________________4. depreciation expense_______________________5. the American Institute of Certified Public Accountants (AICPA)_______________________6. accounting theory_______________________7. credit balance_______________________8. cash payment journal_______________________9. the balance sheet_______________________10. the statement of cash flows_______________________11. net loss_______________________12. gross profit_______________________13. cash receipts_______________________14. deposit with a bank_______________________15. postdated check_______________________16. statement balance_______________________17. cash in bank_______________________18. market value_______________________19. financial institution_______________________20. face amount_______________________21. retail price_______________________22. ratio of gross profit_______________________23. freight cost_______________________24. installation cost_______________________25. intangible assets_______________________26. cost method_______________________27. equity method_______________________28. parent company_______________________29. bonds payable_______________________30. loan notes_______________________31. retained earnings_______________________32. long-term solvency_______________________33. pretax income_______________________34. profitability ratios_______________________35. rate of return on sales_______________________36. return on total assets_______________________37. debt ratio_______________________38. business practices_______________________39. information privacy practices_______________________40. Web Trust seal_______________________ⅢDecided whether the following sentences are true or false (write “T” for true and “F” for false before each sentence). (20 points)____1. The accounting information is primarily supplied to owners, managers and other users to assist in decision-making process.____2. As we know, accounting has a major impact on our economic and social system.____3. Financial accountants must obey general accepted accounting principles in preparing reports.____4. In all business firms, revenues and expenses may be measured either on cash basis and accrual basis.____5. This is easier and more effective than memorizing a very long list of specific practices.____6. For the most part, accounting principles are similar from country to country, but some important differences exist.____7. Each account accumulates information about both increases and decreases from various business transactions.____8. Many of the business transactions affect the net income of more than one accounting period.____9. The basic financial statements include the balance sheet, the income statement, and the statement of cash flows.____10. The balance sheet may be arranged in other account form or report form.____11. There are three common forms of income statements: the multiple-step income statement and the single-step income statement.____12. Computerized accounting systems have become more widely used asthe cost of computer hardware and software has declined.____13. An electronic listing of this information in the computer is termed a cash receipts file.____14. After reviewing expenditures, replenishment is also accomplished by issuing checks.____15. Matching inventory cost against revenue is not necessary for the proper determination of net income.____16. As the date of acquisition, an operational asset is measured and recorded in conformity with the cost principle.____17. The purchase price, freight costs, and installation costs of a productive asset are considered part of the cost of the asset.____18. However, an intangible asset has no material or physical substance, as do tangible assets.____19. The acquisition of intangible asset usually requires the expenditure of resources.____20. If the bond investment was acquired at par (maturity value) the carrying value amount remains constant over the life of the investment.____21. Accounts payable, or trade accounts payable, is the most commonly seen current liabilities.____22. A liability incurred as a result of a “loss contingency” is by definition a contingent liability.____23. If the effective interest rate is identical to the coupon rate, the bonds will sell at face amount.____24. Business income is generally subject to federal, state, and local income taxes.____25. A corporation is a legal entity, having an existence separate and distinct from that of its owners.____26. The stockholders own a corporation, but they do not manage it on a daily basis.____27. In the balance sheet of a corporation, the term stockholders’ equity is used instead of owners’ equity.____28. Preferred stock is called because preferred stockholders have certain rights that are not shared by common stockholders.____29. The articles of incorporation specify the number of shares that a corporation is authorized to issue by the state of incorporation.____30. The increase in stockholders’ equity arising from profitable operations is called retained earnings.____31. Creditors, however, expect to receive interest and the return of theirloan principal.____32. The ratio analysis is used to evaluate the financial success of a company by computing a series of financial ratio indicators.____33. It is not reflected by the performance in the form of net income earned.____34. The time-interested earned ratio (sometimes called the interest coverage ratio) is used to show the ability of company to meet its interest obligation.____35. Business decisions are made in a world of uncertainty. As useful as ratios are, they have limitations.____36. Web Trust is an old assurance service developed jointly by the AICPA and the Canadian Institute of Chartered Accountants (CICA).____37. The Internet is clearly a global phenomenon. A small company in one country can reach potential customers all over the world simply by setting up a website.____38. In fact, until the 1980s, some organizations considered it possible to audit computers within specialized technical knowledge.____39. In a similar way to financial auditing, information system auditing requires an opinion about the information systems and data processed.____40. In this phase, auditor started using the computer in their turn for typical audit tasks like project preparation, statistical sampling, reports, and other activities.ⅣTranslate the following passages into Chinese. (20 points)1. In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger. The journal, also called the book of original entry, is a chronological (day-by-day) record of each business transaction in order of date. To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.Many businesses maintain several types of journals. The simplest type is called a general journal. A general journal is a document in which are recorded the date of the transaction, the accounts to be debited and credited, the amounts of the debit and credit entries and an explanation of each transaction.A general journal can be used to record all types of transactions. In contrast to the general journal, a special journal is designed to a specific type offrequently occurring business transaction. For instance, one special journal is called the cash receipts journal that is used to record all receipts of cash. In addition to cash receipts journal, the special journals usually include cash payments journal, sales journal, and purchase journal. The form of general journal can be seen in Exhibit 3-3.___________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________2. The question of what is a liability is not a simple issue to resolve. It seems clear that liabilities include more than debts arising from borrowing. The acquisition of goods or services on credit terms gives rise to liabilities and is much like borrowing. Less similar are liabilities resulting from the imposition of taxes, withholdings from employees’wages and salaries, dividend declarations, and product warranties. The FASB defines liabilities in its Statement of Financial Accounting Concept No. 3 《Elements of financial Statements》as: “The probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”The Board states that an obligation must have three characteristics to be reported as a liability:(1) the obligation must involve a future sacrifice of cash, goods, or services;(2) it must be an obligation of the enterprise;(3) the transaction or event giving rise to the enterprise’s obligation must already have occurred.__________________________________________________________________________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ⅤTranslate the following passages into English. (20 points)1. 有许多交易影响到一个以上会计期间的净收益。