国际会计作业3答案
国际会计题答案
国际会计题答案《国际会计》第一章国际会计的形式与发展一、单项选择题1、国际会计成为一门新的会计学科，大致在（A）A 20世纪70年代B 20世纪60年代C20世纪90年代D20世纪50年代2、跨国公司兴起导致的独特的会计问题是（）A 国际物价变动影响的调整B 国际财务报表的合并C 外币报表的折算D 国际税务会计3、“四大”会计师事务所的业务扩展与委托人的联系使用的是（A）A 同一名称和同一语言B 不同名称和同一语言C 不同名称和不同语言D 同一名称和不同语言4、第一次国际会计师大会举行的时间、地点是（A ）A 1904年圣路易斯B 1952年伦敦C 1962年纽约D 1972年悉尼5、1977年于慕尼黑举行的第十一次国际会计师大会上创建的国际会计师联合会（IFAC）的前身是（A ）A 会计职业界国际协调委员会（ICCAP）B 国际会计准则委员会(IASC)C 国际审计事务委员会(IAPC)D 国际会计师大会技术委员会二、多项选择题1、国际会计的三大课题是（ABC ）A 国际物价变动影响的调整B 国际财务报表的合并C 外币报表的折算D 国际税务会计2、现有的国际性会计事务所（会计公司）中所谓的“四大”包括（A B C D ）A普华永道B毕马威国际C德勤D永安国际E安达信国际3、国内性质的会计师事务所为从事国际业务而进行的临时协作一般要通过哪些途径联系？（）A 国际性的职业届会议B 双方直接联系C 各国的执业会计师协会下设的国际联络委员会D 各国政府4、我国注册会计师考试的报考者的条件包括（AB ）A 具有大专或大专以上学历B 具有会计、审计、统计、经济中级或中级以上的专业技术职称C 有两年的会计师事务所工作经验D 必须是中国公民5、自1994年，我国已允许（ABCD）参加我国注册会计师统一考试。
A 我国大陆公民B 香港居民C 澳门居民3D 台湾居民E 外国籍公民（该国法律允许中国公民参加该国注册会计师考试）6、20世纪70年代国际会计的研究中，悲观主义者的“国别会计”观的主要观点包括（ABC ）A 各国会计的差异是各国不同的经济、政治、社会、法律、文化等环境影响所形成，不可能协调一致。
国际财务管理作业3(题目及参考答案)
国际财务管理作业31、远期外汇交易（1）（远期汇率计算）某日英国伦敦的外汇市场报价如下：英镑对美元的即期汇率为：1GBP ＝USD1.5392 / 1.5402，2个月的远期点数21/24；英镑对法国法郎的即期汇率为：1GBP＝FRF7.6590 / 7.6718，2个月的远期点数252/227，试计算：英镑对美元以及英镑对法国法郎两个月的远期汇率分别为多少？解：英镑对美元两个月的远期汇率1GBP＝USD（1.5392+0.0021）/ （1.5402+0.0024）1GBP＝USD1.5413/1.5426英镑对法国法郎两个月的远期汇率1GBP＝FRF(7.6590-0.0252) / (7.6718-0.0227)1GBP＝FRF7.6338/7.6491（2）巴黎外汇市场美元对欧元的即期汇率是1美元=0.8200-0.8240欧元，三个月远期贴水为340-330，我某公司出口一批机床，原报价每台机床30 000欧元。
现法国进口商要求我改用美元向其报价，且三个月后才能收汇。
问我应改报多少美元?解：（1）首先弄清l美元=0.8200-0.8240欧元为直接标价法，直接标价法下升水加贴水减三个月后美元对欧元的汇率：1美元=(0.8200-0.0340)-(0.8240-0.0330)欧元即l美元=0.7860-0.7910欧元（2）其次清楚0.7860为买入价，0.7910为卖出价（3）再有改报多少美元，最初报价30 000欧元，表明最后要得到的是欧元，这样改报的美元数应该能够换回所需要的欧元数，那么卖给银行美元用买入价即改报美元数：30 000／0.7860=38170美元（3）P教材85：第四题解：收：5000÷100×81.21=4060.5万元人民币减少损失为50万元（4）某个澳大利亚进口商从日本进口一批商品，日本厂商要求澳方在3个月内支付10亿日元的货款。
当时外汇市场的行情是：即期汇率：1澳元＝100.00～100.12日元3月期远期汇水数：2.00～1.90故3月期远期汇率为：1 澳元＝98.00～98.22日元如果该澳大利亚进口商在签订进口合同时预测3个月后日元对澳元的即期汇率将会升值到：1澳元＝80.00—80.10日元问题：1）若澳大利亚进口商不采取避免汇率风险的保值措施，现在就支付10亿日元，则需要多少澳元?2)若现在不采取保值措施，而是延迟到3个月后支付10亿日元，则到时需要支付多少澳元?3)若该澳大利亚进口商现在采取套期保值措施，应该如何进行?3个月后他实际支付多少澳元?解：1)该澳大利亚进口商签订进口合同时就支付10亿日元，需要以1澳元＝100.00日元的即期汇率向银行支付10亿/100.00=0.1亿澳元，即10,000,000澳元。
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。
国际会计试题及答案
国际会计试题及答案一、选择题1.下列哪个是会计受托人的职责？A. 编制财务报表B. 确定业务交易的分类C. 准备纳税申报表D. 监督内部控制体系答案：D2.会计主体是指：A. 所有参与会计信息传递的个人或实体B. 只指那些有权利和义务报告财务信息的个人或实体C. 只指持有会计资格证书的人员D. 所有与会计信息传递相关的工作人员答案：B3.以下哪种情况涉及会计作伪证罪？A. 出具虚假财务报表B. 延迟报告财务信息C. 未按时提交纳税申报表D. 泄露会计信息答案：A4.在资产负债表中，下列哪个项目是按照流动性从高到低进行排列的？A. 现金与现金等价物B. 长期股权投资C. 长期借款D. 应付账款答案：A5.以下哪个方法用于确定资产的账面价值？A. 成本法B. 公允价值法C. 因果关系法D. 净现值法答案：A二、简答题1.解释什么是会计准则？答：会计准则是指规范会计信息编制和报告的准则和原则，用于确保财务信息的准确性、可比性和透明度。
会计准则的目的是提供一个统一的标准，使不同企业的财务报表可以进行比较和分析。
2.什么是财务报表？答：财务报表是记录企业财务状况、经营成果和现金流量等信息的文件。
主要包括资产负债表、利润表、现金流量表和所有者权益变动表。
财务报表提供了有关企业财务状况和业绩的重要信息，对于投资者、债权人和其他利益相关者来说都具有重要参考价值。
3.解释什么是会计盈余？答：会计盈余是指企业在一定时期内实现的收入减去支出后的剩余额。
它可以反映企业的盈利能力和经营状况。
会计盈余可以通过利润表来计算，也可以通过现金流量表中的经营活动产生的现金流量净额来计算。
4.解释什么是会计政策？答：会计政策是指企业在编制和报告财务报表时，所采用的会计处理方法和计量原则。
会计政策可以针对不同的会计项目和业务交易制定不同的准则。
企业应当在财务报表中明确披露其所采用的会计政策，以提高财务信息的可信度和可比性。
5.什么是财务分析？答：财务分析是对企业财务信息进行详细研究和评估的过程。
国际会计练习册答案 (上海财经大学出版社)
第四章练习题解答1.名词解释1．1国际会计协调：国际会计协调是指对各国会计规范和会计信息的差异程度加以限制，从而增加会计信息在国际范围内的可比性的过程。
对国际会计协调的范畴完整、正确的认识，必须把握和理解以下几个方面。
（1）国际会计协调不是国际会计标准化，而是指各国会计规范和会计信息向接近的或一致的方向努力。
国际会计标准化，即全球共用一个统一的会计与报告标准，这是不可能实现的。
（2）国际会计协调的目的是追求会计信息在国际范围内的可比性和可理解性。
会计信息最终体现在财务报告上，而财务报告提供的主要是财务会计的信息，因此，对国际会计协调的对象主要是财务会计而不是管理会计。
财务会计的目的是为了向信息使用者提供决策有用的会计信息，为了满足多方面信息需求者的需要，各国大都建立了一套会计准则和会计制度来约束企业的财务会计和报告。
要使各国企业间的财务会计信息有可比性和可以理解性，就必须对各国会计准则和制度进行协调。
因此，国际会计协调的直接对象和内容是协调各国的会计规范。
(3)国际会计协调是建议性的，而不是强制性的，它是参与协调的各国共同协商的结果，它的最终方向是使先进的会计理论和方法在世界范围内得到推广和应用。
1．2会计国际化：会计国际化是指会计随着经济全球化的发展而客观发展起来的不可逆转的超越一国国界的趋向。
1．3会计国际协调化：会计国际协调化是以使不同国家间的财务报告变得更具有可比性、对制定决策更有用为目标的，一种降低国家间财务报告差异的过程。
它着眼于主观的推动和促进，是一个调节国别会计差异的过程。
随着协调化的进展，国别差异将不断缩小甚至在某些方面消失，协调化富有弹性和开放性，在不同时期的不同国际经济环境条件下，协调化可以有不同的含义。
1．4形式性协调：形式协调，是指会计准则的协调。
形式协调是会计协调的基本条件，通过准则协调一致，限制企业在会计实务上的多样化，减少财务报告的差异，进一步提高财务报告实质上的协调程度。
国际会计第七版课后答案(第三章)
Chapter 3Comparative Accounting: EuropeDiscussion Questions1.Regulating and enforcing financial reporting is a government function in France. TheNational Accounting Board (CNC) and the Accounting Regulation committee (CRC) setaccounting standards under the jurisdiction of the Ministry of Economy and Finance. TheFinancial Markets Authority (AMF) ensures compliance with French accounting rules (forlisted companies). It is also a government agency.Public and private sector bodies are involved in the regulation and enforcement of financial reporting in Germany. The German Accounting Standards Board is a private sector body that develops German reporting standards for consolidated financial statements. However, German law (the HGB) governs financial statements at the individual company level. Enforcement also involves private and public sector bodies. The Financial Reporting Enforcement Panel is a private sector body that investigates compliance and relies on companies to voluntarily correct any problems that it finds. Matters that cannot be resolved are referred to the Federal Financial Supervisory Authority, a government agency, for final resolution.The regulation and enforcement of financial reporting is in the public sector in the Czech Republic. The Ministry of Finance is responsible for setting accounting principles and it also oversees the Czech Securities Commission which is responsible for enforcing compliance with Czech requirements. Some observers question the effectiveness of the Czech system.A private sector group is responsible for regulating financial reporting in the Netherlands. TheDutch Accounting Standards Board issues guidelines on acceptable accounting principles.Enforcement is handled by the Enterprise Chamber, a special accounting court. It rules on whether companies have used acceptable accounting practices, but only after an interested party has brought a complaint. The Financial Reporting Supervision Division of the Netherlands Authority for Financial Markets is responsible for enforcing reporting requirements for listed companies.Regulation of financial reporting is in the private sector in the United Kingdom. The Accounting Standards Board determines Financial Reporting Standards. The authority of the ASB is set out in the law. Two groups are responsible for enforcing financial reporting standards, one in the private sector and the other in the public sector. The Financial Reporting Review Panel (private sector) and the Department of Trade and Industry (public sector) can investigate complaints about departures from accounting standards. If necessary, they can go to court to force companies to revise its financial statements.2.Given the requirement that all EU listed companies must use International FinancialReporting Standards in their consolidated financial statements, all five countries follow fairpresentation principles for this group of companies’ financial statements. The differenceamong the countries comes with listed companies’ individu al financial statements and withnon-listed companies. The overall picture is quite confusing.At the individual company level, France and Germany require local accounting standards. Both can be characterized as legal compliance, conservative, and tax-driven. Individual companyfinancial statements in the Netherlands and United Kingdom may use either local requirements or IFRS. However, in either case the result is fair presentation financial statements. The Czech Republic requires IFRS in listed c ompanies’ individual company financial statements, so the result is that they are fair presentation. In all five countries, non-listed companies may use either IFRS or local accounting standards for their consolidated financial statements. As characterized above, the resulting financial statements will be quite different for German and French companies. Czech accounting standards are mostly fair presentation, but there is still some tax influence. Thus, the resulting financial statements can also be different depending on the choice that companies make. Finally, non-listed companies’ individual financial statements must be prepared under local accounting standards in the Czech Republic, France, and Germany. Local accounting standards or IFRS may be used by this group of companies in the Netherlands and United Kingdom.3.The recently established auditor oversight bodies discussed in this chapter are:a.France –Haut Conseil du Commissariat aux Comptes (High Council of ExternalAuditors)herlands – Netherlands Authority for Financial Marketsc.United Kingdom – Professional Oversight BoardThe oversight body in France is in a government agency, while the one in the U.K. is a private sector body. The Dutch body is an autonomous administrative authority under the Ministry of Finance. They are a response to recent accounting scandals and represent efforts to the tighten control over auditors.4. Tax legislation is a significant influence on local accounting requirements in France andGermany. It is unimportant in the Netherlands and United Kingdom. Tax legislation has limited influence in the Czech Republic. Given that Czech accounting is still evolving, tax law can be expected to fill in areas where accounting standards are missing.5. Consolidated financial statements are the statements of a group of companies under commonmanagement or control. Individual company financial statements are the statements of the separate legal entities (parent and subsidiaries) that make up the group. EU countries prohibit IFRS for individual company financial statements when these statements are the basis for taxation and dividend distributions. They are “legal compliance” countries (see Chapter 2) and individual company financial statements must comply with the law. Other countries permit or require IFRS for individual company financial statements because they are “fair presentation”countries (Chapter 2). Individual company financial statements are not the basis for taxation or dividends. Local accounting standards follow fair presentation principles.6. There is no conclusive evidence linking high levels of legal accounting and reportingrequirements in a country and corresponding high quality levels of financial reporting. It appears that high legal requirements (for example, in France and Germany) lead to a certain amount of professional or bureaucratic inertia and form over substance thinking in financial reporting. Indeed, countries with significant state regulation of accounting and accountants are generally not among the innovative accounting leadership countries. If anything, comparatively high levels of legal requirements appear to depress the overall quality of reporting.7.This quote paraphrases a statement in the preamble to the charter establishing the GermanAccounting Standards Committee. We agree. Private sector initiatives (self-regulation) havebeen more successful than governmental initiatives in developing financial reporting regulations for national and international capital markets.Two noteworthy examples are the Accounting Standards Board in the U.K. (discussed in Chapter 3) and the Financial Accounting Standards Board in the U.S. (discussed in Chapter 4).Both have been flexible and adaptable in developing reporting standards in response to new circumstances. They are arguably the premier national standard setting bodies in the world. It is also noteworthy that Germany and Japan (Chapter 4) have recently moved to establish private sector organizations.Chapter 8 discusses international harmonization and convergence. There, the work of the International Accounting Standards Board and the European Union are discussed. The EU was not effective in establishing standards for capital markets and has now endorsed the efforts of the IASB.8. Existing French companies’ legislation in the form of the Plan Comptable Général and Code deCommerce have the greatest influence on day-to-day French accounting practices. The two other authoritative sources of financial accounting standards and practices have comparatively modest or sporadic influence.9. The statement is true. The German Accounting Standards Board is a private-sector body likethe FASB (U.S.), ASB (U.K.), and IASB. The process for establishing standards is also similar.Working groups examine issues and make recommendations to the Board. These groups represent a broad constituency. GASB deliberations follow a due process and meetings are open.10.Accounting requirements in the Czech Republic are based on EU Directives. Examples noted inthe chapter are the following:a.True and fair view embodied in the Accountancy Act.b.Required audit.c.Statement of cash flows not a required financial statement (though it is required in thenotes).d.Disclosures of employee information and revenues by segment.e.Consolidated financial statements required.f.Abbreviated reporting requirements for small companies.g.Notes include accounting policies.h.Listed companies use IFRS in consolidated financial statements.The accounting measurements discussed are also consistent with EU Directives, for example, the requirement for the equity method.11.The Dutch Enterprise Chamber of the Court of Justice of Amsterdam helps ensure that filed orpublished Dutch financial statements conform to all applicable laws. Shareholders, employees, trade unions, or public prosecutors may bring proceedings to the Chamber by alleging that officially filed or published financial statements do not conform to applicable requirements.The Enterprise Chamber carries out its mission by determining whether the allegations of deficient financial reporting are true and how material such deficiencies are. Depending uponthe case, the Chamber may require that financial statements be modified or it may seekpenalties through the Court of Justice.The Chamber is composed of three judges and two Dutch RAs. There is no jury. Appeals of anyof the Chambers rulings are difficult, may only be lodged with the Dutch Supreme Court, andare restricted to points of law.12.Britis h financial statements must present a “true and fair view” of a company’s financial positionand results of operations. The intent is similar to the U.S. “presents fairly.” However, the “presents fairly” test in the United States is whether financial sta tements conform to U.S. GAAP.The “true and fair” test in the United Kingdom requires auditors to step back and see whether the financial statements –taken as a whole –result in a fair presentation. U.K. GAAP may be overridden if complying with them wo uld result in an “unfair” presentation. In other words, judgment is exercised in determining whether the financial statements are true and fair. Exercises1. Francea.The Conseil National de la Comptabilité, or CNC (National Accounting Board) throughthe latest Plan Comptable Général and the Comité de la Réglementation Comptable, orCRC (Accounting Regulation Committee). The CNC and CRC are attached to theMinistry of Economy and Finance.b.The Autoritédes Marches Financiers (AMF) for French listed firms. The Division ofCorporate Finance (SOIF) conducts a general review of legal and other filings with theAMF. The Accounting Division (SACF) verifies compliance with accounting standards.The Ministry of Justice is indirectly responsible for compliance with reportingrequirements by non-listed companies through its role in supervising statutory auditors.Germanya.The German Accounting Standards Board for consolidated financial statements.Parliamentary legislation for individual company financial statements.b.The Financial Reporting Enforcement Panel (FREP). Matters that FREP cannot resolveare referred to Federal Financial Supervisory Authority (BaFin).Czech Republica.The Ministry of Finance.b.The Ministry of Finance also has supervisory responsibilities. Audits are regulated by theAct on Auditors which established Chamber of Auditors to oversee the auditingprofession.The Netherlandsa.Dutch Accounting Standards Board.b.Dutch Enterprise Chamber of the Court of Justice in Amsterdam. Financial ReportingSupervision Division of the Netherlands Authority for Financial Markets for listed firms.United Kingdoma.Accounting Standards Board.b.Both the Department of Trade and Industry and the Financial Reporting Review Panel ofthe Financial Reporting Council can investigate complaints about departures fromaccounting standards and they can go to court if necessary to force compliance.2. Good arguments can be made that France and Germany have the most effective accounting andfinancial reporting supervision mechanism for publicly traded companies. In France, the Autoritédes Marches Financiers (AMF) is a government agency that supervises the stock market. It is the French equivalent of the U.S. Securities and Exchange Commission (SEC). Two divisions within the AMF enforce compliance with reporting rules. The Division of Corporate Finance (SOIF) conducts a general review of legal and other filings with the AMF (including the annual report).The Accounting Division (SACF) verifies compliance with accounting standards. The AMF has the power to force compliance with accounting requirements. Germany has a two-tiered system.A private sector body, the Financial Reporting Enforcement Panel (FREP) reviews suspectedirregular financial statements that come to its attention. It also conducts random review of financial statements. If companies do not voluntarily change their financial statements, FREP refers the matter to the Federal Financial Supervisory Authority (BaFin), a government agency that regulates the stock exchanges (and banking and insurance industries). In both countries, the agencies responsible for compliance are proactive. The responsibility in the Czech Republic is the Ministry of Finance, but there are many questions about its effectiveness. The responsibility in the Netherlands rests with the Enterprise Chamber. However, it isn’t proactive – cases must be brought to it first. The Financial Reporting Supervision Division of the Netherlands Authority for Financial Markets is new (2006) but it can be expected to be effective. In the United Kingdom, the Financial Reporting Review Panel and the Department of Trade and Industry investigate complaints about financial reporting practices. It isn’t clear how proactive either o ne is in enforcing reporting standards for publicly traded companies. The United Kingdom does not have the equivalent of the U.S. SEC. In our view the most effective way to enforce accounting and financial reporting rules for publicly traded companies is a through government agency that is proactive in insuring compliance.3. At the time of writing, the following accounting organizations discussed in this chapter werelinked to IFAC s website:FranceCompagnie Nationale des Commissaires aux ComptesConseil Supérieur de l’Ordre des Experts-ComptablesGermanyInstitut der Wirtschaftsprüfer in Deutschland e.v.WirtschaftsprüferkammerCzech RepublicChamber of Auditors of the Czech RepublicUnion of Accountants of the Czech RepublicThe NetherlandsKoninklijk Nederlands Instituut van Registeraccountants (Royal NIvRA)United KingdomChartered Institute of Management AccountantsInstitute of Chartered Accountants in England and WalesChartered Institute of Public Finance and AccountancyThe Association of Chartered Certified AccountantsInstitute of Chartered Accountants of Scotland4.The question asked for five expressions, terms, or short phrases unfamiliar or unusual in thestudent’s home country. Taking the United States as the home country, here are eighteen:a.Duality in individual company and consolidated statements — The idea that the two setsof financial statements may be based on different GAAP, as in France in Germany.b.Social report —Required in France for companies with 300 or more employees itdescribes, analyzes, and reports on matters of training, industrial relations, health andsafety conditions, wage levels, benefits, and other work conditions.panies Act — National law regulating, among other things, financial reporting anddisclosures by companies.d.True and fair override — The idea in the U.K. that professional judgment can override astandard if necessary to give a true and fair view.e.Provisions and reserves — Used to smooth income and often based on tax laws, such asin Germany.f.National chart of accounts — A formal chart of accounts designed for an entire economyand typically used for strong central economic control.g.Secret reserves —Undisclosed and deliberate understatements of assets oroverstatements of liabilities.h.Plan Comptable Général — French uniform national chart of accounts.i.Sworn book examiners — A class of statutory auditors legally sanctioned in Germany toconduct independent audit examinations of companies.j.Statutory auditors —Auditors who are required by law (statute) to audit a company’s financial statements.k.Enterprise Chamber of the Court of Justice of Amsterdam —A judicial institution receiving formal complaints of nonconformance with established Dutch accounting andreporting standards.l.Generally acceptable accounting principles — Accounting guidelines issued by the Dutch Accounting Standards Board in the Netherlands.m.Proportional consolidation —Consolidation technique often used for joint ventures where all assets and liabilities are prorated to the owners in strict proportion to theirrespective ownership interest percentages.n.Legal reserves — Appropriations of retained earnings required by law in most code law countries.o.Determination principle — German requirement for book/tax conformity.p.Parent company only statements —Unconsolidated financial statements of a company controlling other (subsidiary) companies.q.Coupon voucher privatization system - the method used by the Czech Republic to privatize large-scale, government-owned enterprises. Vouchers allowed CR citizens tobuy shares for a nominal price.r.Joint stock companies and limited liability companies - the terms used in the CR for corporations and limited liability partnerships, respectively. Joint stock companies issueshares while limited liability companies do not.5.For each country discussed in the chapter, there are several financial accounting practices orprinciples at variance with international norms. The items below are illustrative only.a.France –Liabilities for post-employment benefits do not have to be recognized andfinance leases do not have to be capitalized. Both accounting treatments are examples ofform over substance and violate fair presentation. The treatment of post-employmentbenefits will understate reported earnings and understate reported liabilities. The debt toasset ratio will be understated. It is unlikely that an analyst will be able to adjust for thisvariance. The treatment of leases understates assets and liabilities, and understates thedebt to asset ratio. The effect on income depends on how much lease payments differfrom the amount of depreciation that would be recognized had the leased property beencapitalized. It is unlikely that an analyst can adjust for this variance.b.Germany - Two different purchase methods are allowed, and goodwill can be treatedseveral ways. The effects on reported earnings and the debt to asset ratio are unclear andit is unlikely that an analyst can adjust for these variances.c.Czech Republic –Goodwill may be written off in the first year of consolidation orcapitalized and amortized over a maximum of 20 years. The international norm is now tocapitalize goodwill and impairments test it each year. If goodwill is written offimmediately, there will be no effect on income compared to the international norm,except in a year where an impairments write-down would occur. The debt to asset ratiowill be higher compared to the international norm. If goodwill is capitalized andamortized, reported earnings will be lower than what it would be under the internationalnorm. As goodwill gets amortized, the debt to asset ratio will increase compared to theinternational norm. Analysts should be able to adjust to achieve “apples to apples”comparisons as long as the effects of the goodwill accounting are disclosed by Czechcompanies.d.The Netherlands - Comprehensive current value accounting. Though only used by aminority of Dutch companies, this microeconomics approach to measurement isencouraged in the Netherlands to an extent not seen elsewhere. Expenses should behigher under current value accounting, especially for cost of goods sold and depreciation.This means that reported earnings will be lower. With higher asset values, the debt toasset ratio will decrease. Generally, the effects of applying current value accounting aredisclosed in footnotes, so analysts should be able to adjust for this variance.e.U.K. – Assets may be valued at historical cost, current cost, or a combination of the two.To the extent that current cost is used, the effects on reported earnings and the debt toasset ratio will be the same as described for Dutch current value accounting. Analystswill be able to adjust for this variance to the extent that the effects of using current costsare disclosed in the footnotes.6. At the time of writing, the following numbers are reported by the World Federation of Stocka Euronext is a merger of the Paris, Amsterdam, and Brussels Stock Exchanges.The London Stock Exchange is significantly larger than the other stock exchanges in terms of numbers of listed companies. It also has more foreign listed firms. However, Euronext has proportionately more foreign listed firms than the other exchanges. Students will probably speculate that most of the “foreign” listed firms on these exchanges are from other European countries, a statement that is in fact true. No data are reported by the Prague Stock Exchange. It is not a member of the World Federation of Stock Exchanges. However, the chapter notes that the Prague Stock Exchange is small.7. The country whose GAAP is most oriented toward equity investors appears to be the UnitedKingdom. Its GAAP is closest to IFRS, which is clearly aimed at equity investors. Under U.K.GAAP, goodwill may be capitalized and impairments tested, the IFRS treatment. LIFO is alsonot permitted, the IFRS treatment. The Netherlands comes in “second,” but Dutch GAAP differs with IFRS on these two issues. The country whose GAAP is least oriented toward equity investors appears to be Germany, with France a close second. Germany has the most differences with IFRS.8. At the time of writing, the following companies are listed on the New York Stock Exchange fromthe European countries discussed in this chapter:FranceAir France - KLMAlcatel-LucentAlstomAXACompagnie Generale Geophysique-VeritasFrance TelecomGroupe DanoneLafargePublicis GroupeRhodiaSanofi-SynthelaboSCOR GroupSodexho AllianceSuezTechnipThomsonTOTAL .Veolia EnvironmentGermanyAllianzAltanaBASFBayerDaimlerChryslerDeutsche BankDeutsche TelekomE.ONEpcosFresenius Medical CareInfineon TechnologiesPfeiffer Vacuum TechnologyQimondaSAPSGL CarbonSiemensCzech Republic – None.NetherlandsABN AMROAEGONAerCap HoldingsArcelor MittalBuhrmannChicago Bridge & Iron CompanyCNH GlobalCore LaboratoriesHeadING GroupJames Hardies IndustriesReed ElsevierRoyal AholdRoyal Dutch ShellRoyal KPNRoyal Philips ElectronicsTNTUnileverVan der Moolen Holding United KingdomAbbey NationalAMVESCAPAstraZeneca GroupBarclays BankBarclaysBG GroupBHP BillitonBPBritish AirwaysBritish Sky Broadcasting GroupBT GroupBunzlCadbury SchweppesCarnivalCorus GroupDiageoGallaher GroupGlaxoSmithKlineHansonHSBC HoldingImperial Chemical IndustryImperial Tobacco GroupInterContinental Hotels GroupInternational PowerLloyds TSB GroupNational GridNational Westminster BankPearsonPrudentialReed ElsevierRio TintoThe Royal Bank of Scotland GroupScottish PowerSignet GroupSmith & NephewSpirent CommunicationsTomkinsUnileverUnited UtilitiesVodafone GroupWOLSELEYThe United Kingdom and the Netherlands have the most listed companies from European countries. The United Kingdom has the most, reflecting a common language and financial reporting heritage with the United States. The Netherlands has the second most. The chapter talks about Dutch companies’ long history of international listings and the fact that the Amsterdam Stock Exchange has not been an important source of finance. It is not surprising that Dutch companies would look to the United States for finance. Dutch financial reporting is also aimed at fair presentation, just as the United States (and United Kingdom). There are no Czech companies listed on the NYSE, reflecting the fact that the Czech Republic has only recently become a market economy.9. The role of government in developing accounting and auditing standards is strongest in France.Government agencies are responsible for both activities and government involvement is all-encompassing. The private sector has little or no influence. The government plays the least role in the United Kingdom and the Netherlands. In both countries, the private sector is responsible for both accounting and auditing standards. Government influence is strong in Germany, but the German Accounting Standards Board is in the private sector and the German Institute is responsible for audit standards. The government is responsible for accounting standards in the Czech Republic (the Ministry of Finance), but auditing standards are developed by the Chamber of Auditors, a self-regulated professional body.10. The European Commission has set up the European Group of Auditors’ Oversight Bodies(EGAOB) to coordinate the new public oversight systems of statutory auditors and audit firms within the European Union. The EGAOB may also provide input to the Commission on issues such as endorsing International Standards on Auditing and assessing the public oversight systems in individual European countries. These public oversight systems have responsibility for overseeing:•The approval and registration of statutory auditors and audit firms•The adoption of standards on ethics, internal control of audit firms and auditing•Continuing education, quality assurance and investigative and disciplinary systems.At the time of writing, the EU Web site listed four EU countries with an auditing oversight body: •France (Le Haut Conseil du Commissariat aux Comptes)•Germany (Abschlussprüferaufsichtskommission – Auditor Oversight Commission)•Ireland (Irish Auditing & Accounting Supervisory Authority)•United Kingdom (Financial Reporting Council)12.a.All countries require the purchase method, so there is no effect on the ratios for thismethod.b.All countries require that goodwill be capitalized and amortized, so there is no effect onthe ratios for this method. Compared to the IFRS treatment (capitalize and impairmentstest), the general effect is: (1) liquidity ratios unaffected; (2) debt to equity ratiounaffected; debt to asset ratio will be higher; (3) both profitability ratios will be lower.c.The equity method is used in all five countries, so there is no effect on comparative ratios.d.Current cost revaluations are allowed in the Netherlands and U.K. This practice results inhigher asset values, higher equity, and lower income (because of higher depreciation andcost of goods sold charges). Both solvency ratios and both profitability ratios willdecrease. The liquidity ratios should be unaffected.e.German and French depreciation charges are tax-based, which are normally higher thaneconomics-based depreciation. This will reduce income and lower the profitability ratios.The more rapid write-off of fixed assets will cause lower total asset values. Thus, thedebt to asset ratio should increase. The debt to equity ratio and both liquidity ratiosshould be unaffected.f.LIFO is permitted in Germany and the Netherlands, but not widely used. Companiesusing LIFO should have lower income, so lower profitability ratios. Inventory willprobably be lower, causing the debt to asset ratio to increase and the current ratio todecrease. Cash flow to current liabilities will be unaffected.g.Probable losses are accrued in all five countries, so there is no effect on comparativeratios.h.Finance leases are not capitalized in France, Germany, and the Czech Republic.Companies will report comparatively lower noncurrent liabilities and noncurrent assets.Income will also be affected, but the amount is probably immaterial. The liquidity ratiosshould be unaffected. Both solvency ratios should be lower and return on assets will behigher. The effect on return on equity is probably immaterial.。
国际会计第三次作业
国际会计第三次作业⼀、单选题1.(3分)（）6⽉美国的财务会计准则委员会正式颁布了财务会计准则130号《报告全⾯收益》。
A. 1990年B. 1995年C. 1997年D. 1998年答案C2.(3分)早在（）年，法国在《关于公司法改⾰的报告》中就建议公司每年公布“社会资产负债表”，即“社会报告”。
A. 1970B. 1965C. 1977D. 1975答案D3.(3分)在财务报告中披露企业的社会责任始于()。
A. 20世纪60年代B. 20世纪70年代C. 20世纪80年代D. 20世纪90年代答案A4.(3分)我国于（）起执⾏《企业会计准则—现⾦流量表》，以取代财务状况变动表。
A. 1998年1⽉1⽇B. 1998年7⽉1⽇C. 1999年1⽉1⽇D. 1999年7⽉1⽇答案A5.(3分)由于（）的存在，使得很难对财务分析进⾏国际⽐较。
A. 会计多样性B. 会计单⼀性C. 谨慎性D. 原则性答案A6.(3分)（）的主要⽬的是为了跨国公司合并其遍布世界各地的⼦公司的个别报表，这需要把按不同外币（往往是各⼦公司所在的东道国当地货币，也可能是第三国货币）表述的报表折算为母公司单独报表中的报告货币（往往是母公司所在国的货币）。
A. 编制合并报表B. 外币交易折算C. 资产减值D. 外币报表折算答案D7.(3分)在资产的确认上，关于（）的确认也许是最突出的问题。
A. 固定资产B. 存货C. ⽆形资产D. 交易性⾦融资产答案C8.(3分)增值表是⼀种反映社会责任和分配关系的报表，它（）。
A. 始创于亚洲，流⾏于欧洲B. 始创于欧洲，流⾏于西欧C. 始创于亚洲，流⾏于亚洲D. 始创于西欧，也流⾏于西欧答案D9.(3分)在法国、德国、瑞⼠和⽇本，税法普遍⿎励使⽤（）。
A. 加速折旧法B. 直线法C. 双倍余额递减法D. 间接法答案A10.(3分)股份公司业主权益会计中的国际差别，很多来⾃各国不同的（）要求。
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国际会计作业3答案《国际会计》作业3一、简答题1．简要阐述母公司理论和实体理论在合并会计报表处理中的区别。
在母公司理论下，合并股东权益是关于母公司股东的权益，由母公司自身的股东权益和母公司在子公司股东权益中的份额两部分组成。
在合并资产负债表上，子公司股东权益的少数股权部分即少数股权应以单独项目反映在合并负债之中。
合并损益表是关于母公司净损益形成情况的报表，由于母公司净损益包括母公司自身形成的净损益与子公司净损益中属于母公司的份额，因而子公司净损益中属于少数股东的部分，应以单独项目“少数股东损益”列示在合并费用中。
合并留存收益表是关于母公司净收益分配情况的报表。
在编制股权取得日的合并资产负债表时，应对于公司净资产中的母公司部分按公允价值计量，而对属于少数股东的部分仍按原账面价值计价，即合并商誉只归属于母公司股东。
在母公司理论下，集团内发生的未实现损益也只抵销属于母公司的部分。
实体理论认为，合并会计报表应主要为集团所有股东的利益服务；在集团内无论是母公司股东还是子公司的少数股东，都是集团的股东，应平等地对待它们。
因而，应以单独项目“少数股权”反映在合并资产负债表的合并股东权益中；同样，在合并损益表中，也应以单独项目将“少数股东损益”反映在合并净收益中；合并留存收益表就是关于集团全体股东净收益分配情况的报表。
在实体理论下，若母公司以其现金等资产、债券甚至普通股购买子公司的控股权时，应按购买日的公允价值来计量子公司当时的全部净资产，从而合并商誉应归属集团的全体股东。
在实体理论下，集团内发生的未实现损益应予全部抵销。
2．简要阐述购买法和权益结合法在合并会计报表处理中的区别。
购买法是以母公司购买子公司为假设而编制合并会计报表的一种方法。
它将母公司取得对子公司的控制权视同母公司购买子公司的净资产，因而要求和购买其他资产一样，子公司的净资产应在合并资产负债表上按购买日(控制权取得日)的购买成本即公允市价计价。
具体来说，这种方法的要点是：在合并资产负债表上，子公司的净资产按控制权取得日的公允市价反映；母公司本身的净资产按账面价值反映。
权益集合法将控股合并视为由参与合并的母公司与子公司，将各自的产权投入一个新的经济实体，从而实现各方产权的集合。
这种方法认为，母公司取得对子公司的控制权，并非买卖交易，子公司并未被母公司购买，母子公司只是携手合作，在形式上发生变化，并无实质性变化。
采用这种方法编制合并会计报表时，只需在抵销有关项目后将各公司的资产和负债的账面价值直接相加。
3．在编制合并会计报表过程中，通常涉及哪些集团内部交易的抵销?需要抵销的有关事项：（1）合并日各子公司的所有者权益项目与母公司长期股权投资的抵消；（2）母子公司之间以及子公司相互之间债权债务的抵销4．不同国家或组织关于合并会计报表编制的区别主要体现在哪些方面?区别：（1）合并会计报表条件有不同规定。
国际准则把同一控制下的企业合并排斥在外，但是由于我国目前产权交易市场还不成熟，公允价值难于取得，而且在实际工作中出现的绝大部分合并实例是同一控制下的合并，如企业集团内部的企业合并，以及同一所有者控制下的企业合并等等。
因此在充分考虑以上情况的基础是上，将同一控制下的企业合并也纳入合并准则范围之内。
（2）合并理论上的差别。
美国和英国合并会计报表实务中，采用的主要是母公司理论。
国际会计准则委员会制定发布的有关合并会计报表的准则，也要求使用母公司理论。
我国采用的也是母公司理论，而在合并会计报表实务中，往往不是单纯运用某一种合并理论，而是将上述理论结合起来运用。
（3）合并报表编制方法上的差别。
国际上广泛运用购买法编制，权益集合法只在少数国家的会计实务中运用，并受到许多条件的严格限制，而新主体法则是一种纯理论方法，尚未得到实务界的认可。
我国也采用购买法。
二、判断并改错1．资产持有损益是对所有资产根据物价变动，按现行成本重新计量而确定的资产历史成本与现行成本之差。
（×）资产持有损益是指非货币性资产根据物价变动，按现行成本重新计量而确定的现行成本与历史成本的差异。
2．甲企业以560万元的货币资金取得乙企业80%的股权，股权取得日的合并资产负债表中，“固定资产原价”项目的合并数应为甲企业与乙企业当日固定资产原价之和。
（√）3．甲企业以780万元的货币资金取得乙企业80%的股权，股权取得日的合并资产负债表中，“长期股权投资”项目的合并数应为甲企业与乙企业当日长期股权投资账面价值之和。
（×）甲企业对乙企业的股权投资，与乙企业股东权益的80%部分相互抵销。
4．凡是母公司所控制的被投资企业，无论母公司对其权益性资本投资比例是否达到50%，都应纳入合并范围。
（√）5．资产评估减值应列资本公积项目进行核算。
（×）资产评估减值应列“营业外支出---资产评估减值”科目进行核算。
6．按我国现行会计制度规定，资本公积不分其形成来源，均可转增资本。
（×）按我国现行会计制度规定，接受捐赠实物资产和资产评估增值计入的资本公积不能转增资本。
7．企业对于接受其他单位投资收到的固定资产，其核算使用的“固定资产”科目和“实收资本”科目均应按投资合同中规定的金额入帐。
（√）8．负债只能通过偿还才能取消。
（×）负债在大多数的情况下，要用现金进行清偿；在有的情况下，也可以用商品和其他资产或者通过提供劳务的方式进行清偿，有些负债还可以通过举借新债来弥补。
9．现金流量表中“经营活动产生的现金净流量”部分，既可以以营业收入为起点调整计算，也可以以净利润为起点调整计算。
（√）10．当物价持续下跌时，若企业存货采用先进先出法，就会高估企业利润和期末存货价值。
（×）当物价持续下跌时，若企业存货采用先进先出法，就会低估企业利润和期末存货价值。
三、选择题1．按我国现行会计制度规定，公司的短期投资，应采用（ C ）方法进行核算，能体现谨慎性原则。
A.成本法B.权益法C.成本与市价孰低法D.历史成本法2．会计上对存货计价的方法很多，其中按后进先出法对发出存货计价时，（B）最接近现实的成本水平。
A.计划成本B.销售成本C.期初成本D.期末成本3．传统财务会计的计量基础主要是（A ）。
A.历史成本B.现行成本C.可变现净值D.一般物价水平4．按照我国外汇管理暂行条例规定，下列项目中属于外汇的项目有（ABCDE ）。
A．外国货币B．外币有价证券C．外汇收支凭证D．外国铸币5．对于外汇汇率的标价方法有（AD ）A．直接标价法B．现行汇率法C．历史汇率法D．间接标价法6．下列项目中属于经常性汇兑损益的有（ABCD）。
A．交易损益B．兑换损益C．调整损益D．折算损益E．核算损益7．企业的外币账户包括（ABCD ）。
A．外币现金B．外币银行存款C．外币债权D．外币债务E．存货8．对外币报表进行折算所采用的汇率有（AC ）。
A．现行汇率B．平均汇率C．历史汇率D．远期汇率E．即期汇率9．在流动与非流动项目法下，下列项目中属于非流动项目的有（ACE ）。
A．长期投资B．长期借款C．实收资本D．存货E．固定资产10．在货币与非货币项目法下，下列项目中属于货币性项目的有（ABCD）。
A．银行存款B．应收票据C．长期借款D．应付账款E。
存货四、实务题1．A公司是一家家用电器制造企业，近年来，随着家电市场竞争的加剧，该公司的市场份额受到不小的影响。
经过调查研究，A公司意识到，不仅要用拳头产品开拓更多更大的市场，还应该开发新的迎合市场需要的小家电产品，才能在激烈的市场竞争中不断取胜。
B公司也是一家家电生产企业，近年来已陆续推出若干种便携式小家电，很受市场青睐，但企业的资金有限，限制了公司的长远发展，公司准备增资扩股，将资本由原来的400万元增至1000万元。
经过多轮谈判和协商，两家企业决定进行控股合并，由A 公司在2003年4月1日用400万元现金购买B 公司70％的股权份额。
合并前双方的科目余额表如表1所示。
A公司的股权投资差额按10年摊销。
办理完过户手续后，A公司编制了合并日合并资产负债表。
请你编制出2003年4月1日A公司的合并资产负债表工作底稿。
科目余额表表1 2003年3月31日单位：万元资产类（年末数）负债及所有者权益类（年末数）会计科目A公司B公司会计科目A公司B公司货币资金应收账款原材料库存商品长期股权投资固定资产原价累计折旧9030206080300080010020708040500140短期借款应付账款其他应付款长期借款实收资本资本公积盈余公积利润分3001001001500200070020010010010221084001020配资产总计5000 670负债及所有者权益总计5000 67要求：请你编制出2003年4月1日A公司的合并资产负债表工作底稿（合并资产负债表的工作底稿式样如表2所示）。
合并资产负债表工作底稿表2 2003年4月1日单位：万元项目母公司子公司抵销分录合并数A公司B公司借方贷方流动资产：货币资金应收账款存货固定资产：固定资产原价减：累计折旧长期投资：长期股权投资合并价差流动负债：短期借款应付账款其他应付款长期负债：长期借款少数股东权益股东权益：股本资本公积留存收益2．P公司与S公司合并前的资产负债表、收益表及留存收益表如下：P公司与S公司资产负债表20×1年1月1日单位：美元P公司S公司P公司 S公司现金 400 000 20 000 应付账款 180 000 40 000应收账款 200 000 40 000 应付公司债 200 000 50 000存货 250 000 60 000 普通股 1000 000 200 000固定资产（净额）900 000 140 000 留存收益 370 000 （30 000）资产总额 1750 000 260 000 权益总额 1750 000 260 00020×1年1月2日，P公司以US＄122 000现金收买S公司当日已发行在外的普通股的90%，当日S公司的存货、固定资产（净额）和应收帐款的公平市价分别为US＄72 000、US＄120 000和US＄38 000。
P公司与S公司遵循相同的会计准则。
要求：（1）按购买法为P公司记录“对S公司股权投资”，并计算合并商誉；（2）为PS集团编制股权取得日的合并资产负债表。
合并资产负债表工作底稿表2 2003年4月1日单位：万元项目母公司子公司抵销分录合并数A 公司B公司借方贷方流动资产：货币资金应收账款存货固定资产：固定资产原价减：累计折旧长期投资：长期股50030080030008001002015050014040100904006003209503500940权投资合并价差流动负债：短期借款应付账款其他应付款长期负债：长期借款少数股东权益股东权益：股本资本公积留存收益1200300100100150020007003001022108400304003012084090400110122160812020007003002．答（1）借：股本200 000留存收益（30 000）贷：长期股权投资122 000少数股东权益17 000商誉（合并价差）31 000 （2）股权取得日合并资产负债表工作底稿表2 20×1年1月1日单位：美元项目母公司子公司抵销分录合并数P 公司S公司借方贷方现金应收账款存货固定资产（净额）长期股权投资合并价差资产总计4000002000002500009000001750000200004000060000140000260000（1800）10800（18000）（9000）1220003100015300042000023820032080010220001848000应付账款应付公司债少数股东权益负债小计股本留存收益股东权益小计权益总计180000200000380000100000037000013700001750000400005000090000200000（30000）170000260000200000（30000）170000170000170001700022000025000017000487000100000037000013700001840000。