国际会计学课后作业

《国际会计学》课后作业一（红色字为答案）姓名：学号：成绩：A. Explain to the concepts below1. International accountingInternational accounting is an area of accounting which study on how to treat specific accounting practice of a multinational company or how to provide information of an entity to non-domestic readers国际会计是一种研究如何处理跨国公司具体的会计实务以及如何向非国内读者提供主体信息的会计领域。

2.goodwillGoodwill is capitalized as the difference between fair value of the consideration given in the exchange and the fair values of the underlying net assets acquired.商誉是在交易中得到的对价的公允价值与潜在净资产的公允价值之间的差额的资本化价值。

4.direct quoteThe exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency.汇率指定一定数量的国内货币单位获得一个单位的外国货币所需要的数量。

5.indirect quoteThe exchange rate specifies the price of a unit of the domestic currency in terms of the foreign currency.汇率指定的以外国货币为单位的国内货币单位的价格。

6.current rateThe exchange rate in effect at the relevant financial statement date.7.functional currencyThe primary currency in which an entity does business and generates and spends cash. It is usually the currency of the country where the entity is located and the currency in which the books of record are maintained. 在一个主体中进行业务和产生与使用现金的主要货币。

它通常是该主体所在国在帐簿记录中使用的货币单位。

8.historical rateThe foreign exchange rate that prevailed when a foreign currency asset or liability was first acquired or incurred.9.monetary itemsObligations to pay or rights to receive a fixed number of currency units in the future.在未来有支付的义务或收取固定数量的货币单位的权利。

10.settlement dateThe date on which a payable is paid or a receivable is collected.B. Answer the following questions briefly.1. What factors are contributing to the importance of international accounting as a field of study?Growth and spread of multinational operationsGlobal competitionCross-border mergers and acquisitionsInternationalization of capital markets2.What are the major influence factors of the accounting pattern?1) sources of finance财务来源2)legal system法律制度3)taxation税务4)political and economic ties政治与经济的关系5)inflation通货膨胀6)level of economic development经济发展水平7)education level教育水平8)culture文化3. How many components are included in a typical annual financial report of a large U.S. corporations ? What are they?在一个美国大公司的典型年度财务报告中包含有多少组成部分？他们是什么？A typical annual financial report of a large U.S. corporation includes the following components:美国大公司典型的年度财务报告包括以下组成部分：(1)report of management管理报告(2)report of independent auditors独立审计师报告(3)Primary financial statements (income statement, balance sheet, statement of cashflows, statement of comprehensive income, and statement of stockholders’ equity) 主要财务报表（损益表，资产负债表，现金流量表，综合收入报表，所有者权益报表）(4)management discussion and analysis of results of operations and financialcondition对经营业绩和财务状况的讨论与分析(5)Disclosure of accounting policies with the most critical impact on financialstatements(6)notes to financial statements财务报表附注(7)five-or ten-year comparison of selected financial data五年或十年财务数据的比较(8)selected quarterly data.选定的季度数据4 .Please explain the main contents of the Director’s reports in British.The director’s report addresses principal business activities, review of operations and likely developments, important post-balance sheet events, recommended dividends, names of the directors and their shareholdings, and political and charitablecontributions.5. Please explain the main co ntents of the Director’s report in France. 书本P58第三段the director’s report 后面整段吧The director’s report includes a review of the company’s activities during the year, the company’s future prospects, important post-balance sheet events, research and development activities, and a summary of the company’s results for the past five years.6.British financial reporting generally include 7 parts, what are they?(1)Director’s report总监的报告(2)Profit and loss account and balance sheet资产负债表和利润与损失账户(3)cash flow statement现金流量表(4)Statement of total recognized gains and losses认可的总收益和损失表(5)Statements of accounting policies会计政策说明(6)Notes that are referenced to the financial statements财务报表相关附注(7)Auditor’s report审计师的报告7. Fluctuating exchange rates cause several major issues in accounting for foreign currency translation, what are they?(1)Which exchange rate should be used to translate foreign currency balances todomestic currency?(2)Which foreign currency assets and liabilities are exposed to exchange ratechanges?(3)How should translation gains and losses be accounted for?8.There are four methods can be used in foreign currency translation. what are they?They are current rate method, current-noncurrent method, monetary-nonmonetary method and temporal method.有四种方法可以被用于外币折算。