國(guó)際會(huì)計(jì)復(fù)習(xí)資料中英結(jié)合版

1、國(guó)際會(huì)計(jì)復(fù)習(xí)資料中英結(jié)合版A.Basic Knowledge1. we view accounting as consisting of three broad areas: measuremen t、 me? ? m? nt（計(jì)量）disclosuredis kl? u? ?（披露）and audit in g? :diti? （審計(jì)） .2. The three international organization of accounting profession are（ International Federation of Accountants;IFAC） （國(guó)際會(huì)計(jì)師聯(lián)合會(huì)） （

2、International Accounting Standards Committee; IASC） （國(guó)際會(huì)計(jì)準(zhǔn) 則委員會(huì)）（International Auditing practice Committee;IAPC） （國(guó)際審計(jì)實(shí)務(wù)委員 會(huì)）3. Hofstede s four cultural dimensions are （霍夫斯泰德的四個(gè)文化層 面）：（1）individualism（ 個(gè)人主義）（2）power distanee （權(quán)力距離）（3）uncertainty avoidanee （風(fēng)險(xiǎn)規(guī)避）（4）masculinity （陽(yáng)剛之氣）4. The four cultu

3、re dimensions that affect a nation's financial report ing practices by Gray refer to?阻礙一個(gè)國(guó)家的財(cái)務(wù)報(bào)告的做法的四個(gè)層面系指：（1）Professionalism （職業(yè)主義維度）（2）Uniformity（統(tǒng)一性維度）（3）conservatism （保守主義維度）（4）Secrecy （保密性維度）5. Accounting standard setting normally involves a combination of pri vate and public sector groups.

4、（會(huì)計(jì)準(zhǔn)則的制定通常涉及結(jié)合私營(yíng)和公共 部門的群體。）6. The private sector includes the accounting profession and other gr oups affected by the financial reporting process（. 私營(yíng)部門包括會(huì)計(jì)專業(yè)和 受財(cái)務(wù)報(bào)告程序阻礙的其他團(tuán)體。 ）7. The public sector includes such agencies as tax authorities ministrie s responsible for commercial law,and securities co

5、mmissions.（公共部I、門， 包括負(fù)責(zé)商業(yè)法的稅務(wù)機(jī)關(guān)部委和證券委員會(huì)）8.One key distinction in financial reporting is whether accounting is oriented toward （定位于） a fair presentation （公允表述） of financial po sition and results of operations or toward compliance with legal （符合法 律法規(guī) ）requirements and tax laws.9. The countries who emp

6、hasize Fairness and substance over form in clude United Kingdom, United States, Canada, Mexico and Philippines.The ir accounting systems are usually associated with a common law legal sys tem and shareholders as the principal source of finance.（強(qiáng)調(diào)公平和實(shí)質(zhì) 重于形式的國(guó)家包括英國(guó)，美國(guó)，加拿大，墨西哥和菲律賓。它們的會(huì)計(jì) 制度通常與一般法法律制度和股

7、東的要緊資金來(lái)源聯(lián)系。10. Countries whose accounting system are oriented toward compliancewith legal （符合法律法規(guī)）requirements tend to have a code law legalsystem and rely heavily on banks and the governments as sources of fina nce.11. Accounting in the United States is regulated by a private sector b ody the Finan

8、cial Accounting Standards board, or FASB （財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委 員會(huì)）,but a governmental agency （the Securities and Exchange Commissio n, or SEC）（美國(guó)證券交易委員會(huì)） underpins the authority of its standards.SEC have right to supervise and revise to the standard finally . 在美國(guó) 會(huì)計(jì)是受一個(gè)私營(yíng)部、機(jī)構(gòu)（財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)）管制的，但政府機(jī)構(gòu) （美國(guó)證券交易委員會(huì)）的權(quán)威基礎(chǔ)

9、是其標(biāo)準(zhǔn)。美國(guó)證券交易委員會(huì)最后 也有權(quán)監(jiān)督和修訂標(biāo)準(zhǔn)。12. The basic characteristic of United Kingdom Accounting pattern is the requirement to financial accounting and report is from the companies Iaw.（公司法）13. The accounting “the true and fair ” view appear in United Kingd om companies Iaw （1948） first. （會(huì)計(jì)的“真實(shí)和公平”第一次顯現(xiàn)在英 國(guó)的公

10、司法）13.FASB has Seven full-time members?（財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)有 7 個(gè) 全職成員）14 In France , large companies must also prepare documents relatin g to the prevention of business bankruptcies and a social report .（在法 國(guó)，大企業(yè)也必須預(yù)備有關(guān)防止企業(yè)破產(chǎn)和和社會(huì)報(bào)告。的文件）15. The following three exchange rates can be used to translate foreig n c

11、urrency balances to domestic currency.they are the current rate.the hist orical rate and the average rate （以下三個(gè)匯率能夠用來(lái)轉(zhuǎn)化外幣貨幣為本 國(guó)貨幣 .它們是現(xiàn)行匯率，歷史匯率和平均匯率）16. There are four methods can answer the questions above and be us ed in foreign currency translation.Concepts:1. current rate method （現(xiàn)行匯率法）2. curren

12、t-noncurrent method （流淌性與非流淌性法）3. monetary-nonmonetary method （貨幣性與非貨幣性項(xiàng)目法）4. temporal method （時(shí)態(tài)法）17n a direct quote （直截了當(dāng)標(biāo)價(jià)），the exchange rate specifies the number of domestic currency units （本國(guó)貨幣單位） needed to acquire a unit of foreign currency.（外國(guó)貨幣）18. The majority countries in the world use the

13、 direct quote except British and America .19. under deferral （遞延） method translation gains and losses （外幣 折算損益） are listed on the balance sheet （資產(chǎn)負(fù)債表 ）. It is regarded as a single item”“Translation gains （ losses）”, list at the part of “ow ner's eq u i ty” （所有者權(quán)益） .22. There are three recogniti

14、on principles about the revenue （收入） that foreign institutions obtained in foreign countries : principle of territori al （屬地管轄），principle of person and world principle.25. The important act relate to British accounting regulation is The C ompanies Act .涉及到英國(guó)的會(huì)計(jì)制度最重要的法例是公司法。26. The basic characterist

15、ic of France Accounting Pattern is tax orient ed accou nting法國(guó)會(huì)計(jì)模式的差不多特點(diǎn)是面向稅務(wù)會(huì)計(jì)27. There are four methods be used in foreign currency translation:cur rent rate method,current-noncurrent method,monetary-nonmonetary method a nd temporal method.28. Current cost-based net income include two parts,one is

16、 realized inc ome （實(shí)際收入），the other is unrealized holding gains （未實(shí)現(xiàn)的資產(chǎn)持有 損益） .31.Accounting for the financial statement effects of general price-level changes is called the Historical cost-constant purchasing power model.Ac counting for specific price changes is referred to as the current cost mode

17、lB.名詞講明1、國(guó)際稅務(wù)（international taxation）：指兩個(gè)或者兩個(gè)以上的國(guó)家， 在憑借其稅收管轄權(quán)對(duì)同一跨國(guó)納稅人的同一項(xiàng)所得征稅時(shí)，所形成的各 國(guó)政府與跨國(guó)納稅人之間的稅收征納關(guān)系，以及國(guó)家與國(guó)家之間的稅收分 配關(guān)系。兩個(gè)或者兩個(gè)以上的主權(quán)國(guó)家，為和諧相互間的一系列稅收分配關(guān)系， 通過(guò)談判而簽定的一種書面稅收協(xié)議或者條約。3、國(guó)際轉(zhuǎn)移價(jià)格（ International transfer pricing）：International Transfer Price is defined as the multinational corporati on managemen

18、t embarks from the overall management strategic target, fo r realization certain goal, so establishes internal settlement price for the c onnection transaction (such as buying and selling goods or providing servi ce) which between transnational connection enterprise指跨國(guó)企業(yè)治理當(dāng)局從其總體經(jīng)營(yíng)戰(zhàn)略目標(biāo)動(dòng)身，為實(shí)現(xiàn)一定的目的， 而為

19、跨國(guó)關(guān)聯(lián)企業(yè)之間進(jìn)行的關(guān)聯(lián)交易(如購(gòu)銷物資或者提供勞務(wù))所設(shè) 定的內(nèi)部結(jié)算價(jià)格4. 國(guó)際雙重課稅(in ter natio nal double taxatio n)：指兩個(gè)或者兩個(gè)以上 的國(guó)家基于各自的稅收管轄權(quán)就同一征稅對(duì)象在同一征稅期間課征類似的 稅種5. current rateThe exchange rate in effect at the relevant financial statement date.現(xiàn)行匯率 :有關(guān)財(cái)務(wù)報(bào)表日的實(shí)際匯率 .6. functional currency.The primary currency in which an entity does

20、 business and generates and spends cash. It is usually the currency of the country where the enti ty is located and the currency in which the books of record are maintaine d.功能貨幣 :一個(gè)企業(yè)開展經(jīng)營(yíng)及制造和花費(fèi)現(xiàn)金所使用的要緊貨幣,通常是企業(yè)所在國(guó)的貨幣和記帳用的貨幣 .7. monetary itemsObligations to pay or rights to receive a fixed number of

21、currency u nits in the future.貨幣性項(xiàng)目 :在以后支付固定數(shù)額的責(zé)任或者收取固定貨幣數(shù)額的權(quán)、人益.8. settlement date (交收日期)The date on which a payable is paid or a receivable is collected.9. General price level change:refers to a movement in the prices of all goods and services in an e conomy on average.一樣物價(jià)水平變動(dòng)在經(jīng)濟(jì)變動(dòng)條件下，全部商品或者服務(wù)價(jià)格發(fā)

22、生 的平均變動(dòng)10.Specific price changerefers to the movement in the price of a specific asset; e.g., a chang e in the price of inventory, plant, or equipment.11. GPLGPL is a cost ratio that compares the cost of a basket of goods in t he current period with the cost of that same basket in a prior or base pe

23、 riod.12. Purchacing power. The general ability of a monetary unit to comm and goods and services.購(gòu)買力：一單位貨幣一樣所能購(gòu)買到的商品和服務(wù)。13. General purchasing power equivalentsCurrency amounts that have been adjusted for changes in the general level of prices.一樣購(gòu)買力等值：差不多按照一樣物價(jià)水平調(diào)整后的貨幣數(shù)量。14. Monetary assets .a clai

24、m to fixed amount of currency in thr future,like cash or accoun ts receivable貨幣性資產(chǎn)：在今后能獲得固定數(shù)額貨幣的要求權(quán)。例如現(xiàn)金、應(yīng)收 款。15. Monetary liability.An obligation to pay a fixed amount of currency in the future such as an account payable or debt that bear s a fixed rate of interest 貨幣性負(fù)債：在今后支付固定金額貨幣的義務(wù)，如應(yīng)對(duì)款、承擔(dān)固定 利息

25、率的負(fù)債。16. HyperinflationAn excessive rate of inflation as when the general level of prices in an economy increases by more than 25 percent per annum.惡性通貨膨脹：一個(gè)國(guó)家的一樣物價(jià)水平年增長(zhǎng)率超過(guò)25%的嚴(yán)峻通貨膨脹。17 .Inflationincrease in the general level of prices of all goods and services in a n economy.通貨膨脹：一個(gè)國(guó)家全部商品及服務(wù)的價(jià)格的增長(zhǎng)（

26、一樣物價(jià)水平）18.monetary gainsIncrease in general purchasing power that occur when monetary liabil ities are held during a period of inflation.貨幣性利得：在通貨膨脹期間，由于持有貨幣性負(fù)債融資而得到的一 樣購(gòu)買力增長(zhǎng)額。19.Monetary lossesDecreases in general purchasing power that occur when monetory ass ets are held during a period of inflati

27、on.貨幣性缺失：在通貨膨脹期間，由于持有貨幣性資產(chǎn)而得到的一樣購(gòu) 買力增長(zhǎng)額。20. Direct exchange rate method （quote）（ payable quote 應(yīng)對(duì)報(bào)價(jià)法 ） In a direct quote, the exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency.C.簡(jiǎn)答題1. The development background of international accounting 國(guó)際會(huì)計(jì)

28、的 進(jìn)展背景What was the historical background that promoted International Acco unting has been developed become a newly subject? 什么歷史背景下，促 進(jìn)國(guó)際會(huì)計(jì)差不多開發(fā)成為一個(gè)新的主題In the sixties or seventy of the 20th century, There were two major fields of economic background that Promote international accounting pro duction

29、directly 在 20 世紀(jì)六七十年代，有兩個(gè)要緊領(lǐng)域的經(jīng)濟(jì)背景下，促 進(jìn)國(guó)際會(huì)計(jì)直截了當(dāng)產(chǎn)生。(1) The development of International trade&the markets Internationali zation國(guó)際貿(mào)易的進(jìn)展和市場(chǎng)國(guó)際化(especially the currency markets and the capital markets) (專門是貨幣市 場(chǎng)和資本市場(chǎng))(2)Tra nsn ati onal corporati ons have bee n rising and str ong(跨國(guó)公司的 興起和壯大 )2. What

30、 are the major In flue nee factors of The Acco unting Patter n?會(huì) 計(jì)模式的要緊阻礙因素？1) sources of finance 資金來(lái)源2) legal system 法律制度3) taxation 稅收4) political and economic ties 政治和經(jīng)濟(jì)關(guān)系5) inflation 通貨膨脹6) level of economic development經(jīng)濟(jì)進(jìn)展水平7) education level 教育水平8) culture 文化3. 衍生工具 (Derivative financial instr

31、uments )的含義及特點(diǎn)。衍生金融工具是指從傳統(tǒng)金融工具中派生出來(lái)的新型金融工具。是原 生性金融工具(如股票、債券)的衍生物。簡(jiǎn)單地講，它是一種通過(guò)推測(cè) 股價(jià)、利率、匯率等金融工具以后市場(chǎng)行情走勢(shì)，支付少量保證金，簽訂 遠(yuǎn)期合同或互換不同金融商品的派生交易合約。具有下列特點(diǎn)： 其價(jià)值隨著特定利率、金融工具價(jià)格、商品價(jià)格、匯率、價(jià)格指數(shù)、 信用等級(jí)、信用指數(shù)或其他類似變量的變動(dòng)而變動(dòng)。 不要求初始凈投資，或與對(duì)市場(chǎng)情形變動(dòng)有類似反應(yīng)的其他類型合 同相比，要求專門少的初始凈投資。 在以后某一日期結(jié)算。4. please talk about the three viewpoint about

32、the definition of interna tional accounting.請(qǐng)你從這3個(gè)角度談?wù)剣?guó)際會(huì)計(jì)的定義。Viewpoint 1: World Accounting 世界會(huì)計(jì)This viewpoint think international accounting is a global system that should be adopted by all countries. It ought to establish a set of generall y accepted accounting standard. Transnational corporations

33、 according this s tandard to prepare their financial statement.這種觀點(diǎn)認(rèn)為，國(guó)際會(huì)計(jì)是一個(gè)應(yīng)當(dāng)所有國(guó)家通過(guò)的全球性的制度。 應(yīng)該建立一套普遍同意的會(huì)計(jì)準(zhǔn)則?？鐕?guó)公司按照那個(gè)標(biāo)準(zhǔn)來(lái)編制財(cái)務(wù)報(bào) 表。Viewpoint 2: International Accounting 國(guó)際會(huì)計(jì)This concept is to understand international accounting is a subject th at research each country's accounting, think that inte

34、rnational accounting should include standard, method and the various accounting principles of all countries. Therefore, can not hope that establish a set of internatio nal , ideal accounting principle, international accounting should be the con verge nee （集合） of all coun tries. Acco unting sta ndard

35、s and conven ti ons o n world.這一概念是懂得國(guó)際會(huì)計(jì)是一門研究每個(gè)國(guó)家的會(huì)計(jì)，認(rèn)為應(yīng)包括國(guó) 際會(huì)計(jì)標(biāo)準(zhǔn)，方法和所有國(guó)際的會(huì)計(jì)準(zhǔn)則。因此，不能期望建立一套理想 的國(guó)際會(huì)計(jì)原則，國(guó)際會(huì)計(jì)應(yīng)該是所有國(guó)家的會(huì)計(jì)準(zhǔn)則和世界公約的集合。Viewpoint 3: Accounting of Foreign Subsidiaries夕卜國(guó)子公司會(huì)計(jì)This concept is to understand international accounting as a course th at research the accounting practice of parent co

36、mpany and subsidiary. Sinc e foreign subsidiary will be make account use the currency measurement unit of the country where they are. Its financial statement will accord wi th that country's regulation. Therefore, It should be compare the differen ce of the accounting principle, system, method b

37、etween the homeland an d other countries. Under this viewpoint, the major contents of internationa l accounting includes how to translation the financial statement prepared use foreign currency unit into homeland currency unit; How to prepare th e amalgamated (合并) accounting statement between parent

38、 company wi th subsidiary; And so on.這一概念是懂得國(guó)際會(huì)計(jì)作為一個(gè)過(guò)程，研究母公司和子公司的會(huì) 計(jì)慣例。因?yàn)橥鈬?guó)子公司應(yīng)使用國(guó)家貨幣計(jì)量單位記錄賬戶。其財(cái)務(wù)報(bào)表 應(yīng)與該國(guó)的規(guī)章相符合。該國(guó)與其他國(guó)家之間應(yīng)當(dāng)比較不同的會(huì)計(jì)準(zhǔn)則、 制度和方法。報(bào)告的要緊內(nèi)容包括使用外國(guó)貨幣單位編制的財(cái)務(wù)報(bào)表如何 轉(zhuǎn)化為使用本國(guó)貨幣單位編制的財(cái)務(wù)報(bào)表。如何籌備母公司和子公司的合 并財(cái)務(wù)報(bào)表，等等。5. How many components that a typical annual financial report of a large U.S.corporation inc

39、ludes ?What are they? 一個(gè)大型美國(guó)公司典型的 年度財(cái)務(wù)報(bào)告中包括幾個(gè)部分 ,它們是什么？A typical annual financial report of a large U.S.corporation includes t he following components:一個(gè)大型美國(guó)公司的典型年度財(cái)務(wù)報(bào)告由以下部分組成：1).report of management經(jīng)營(yíng)報(bào)告2. )report of independent auditors 獨(dú)立審計(jì)報(bào)告3. )Primary financial statements (income statement, bala

40、nce sheet,statem ent of cash flows,statement of comprehensive income,and statement of sto ckholders' equity) 要緊財(cái)務(wù)報(bào)表(損益表，資產(chǎn)負(fù)債表，現(xiàn)金流量報(bào)表， 報(bào)表的綜合收入，并聲明股東權(quán)益)4. )management discussion and analysis of results of operations and fi nancial condition 治理層經(jīng)營(yíng)業(yè)績(jī)和財(cái)務(wù)狀況的討論與分析5. )notes to financial statements財(cái)務(wù)報(bào)表附注

41、6. )five-or ten-year comparison of selected financial data5或 10 年的比 較選擇性的財(cái)務(wù)數(shù)據(jù)7).selected quarterly data 選擇性季度數(shù)據(jù)6. British financial reporting generally include 7 parts,what are they? 英國(guó)財(cái)務(wù)報(bào)告通常包括 7 部分，它們是什么？In British ,Financial statements generally include:Director' s report; 董事報(bào)告Profit and loss

42、account and balance sheet; 損益表及資產(chǎn)負(fù)債表 cash flow statement; 現(xiàn)金流量表Statement of total recognized gains and losses; 全部已確認(rèn)利得和缺 失Statements of accounting policies; 會(huì)計(jì)政策的聲明Notes that are referenced to the financial statements; 財(cái)務(wù)報(bào)表附注Auditor ' s report 審計(jì)師的報(bào)告7. Please explain the main contents of British

43、 Director 's reports 請(qǐng)講 明英國(guó)董事的報(bào)告的要緊內(nèi)容The director's report addressesprincipal business activities, review of operations and likely developments, important post-balance sheet events, r ecommended dividends, names of the directors and their shareholdings,and political and charitable contributi

44、ons.(涉及要緊經(jīng)營(yíng)活動(dòng)、營(yíng)業(yè)回憶和可能 的進(jìn)展、重要的資產(chǎn)負(fù)債表日后事項(xiàng)、建議的股利、董事會(huì)名單及持股狀 況，以及對(duì)政治和慈善事業(yè)的捐贈(zèng)。 )8. please talk about the three offshoots of FRC and their function? 請(qǐng) 你談?wù)?FRC 的三個(gè)分支和它們的功能1. Accounting Standards Board,ASB 會(huì)計(jì)準(zhǔn)則委員會(huì)The ASB issues Financial Reporting Standards. 會(huì)計(jì)準(zhǔn)則委員會(huì)公布 會(huì)計(jì)準(zhǔn)則2. Urgent Issues Task Force,UITF 應(yīng)急會(huì)計(jì)

45、準(zhǔn)則工作組The UITF to respond quickly to new problem and to issue clarif ications of the accounting standards and other regulations (called UITF A bstracts) 應(yīng)急會(huì)計(jì)準(zhǔn)則工作組快速響應(yīng)新的咨詢題， 并公布會(huì)計(jì)標(biāo)準(zhǔn)和其他 法規(guī)的講明講明3. Financial Reporting Review Panel ,FRRP) 財(cái)務(wù)匯報(bào)檢討委員會(huì)FRRP can investigate complaints about departure from accou

46、nting sta ndards. (FRRP 能夠調(diào)查有關(guān)違抗會(huì)計(jì)準(zhǔn)則的投訴)9. Please explain the main contents of the Director' s reports in Britis h.(與第7題相同)The director's report addressesprincipal business activities,review of operations and likely developments,important post-balance sheet events,reco mmended dividends,name

47、s of the directors and their shareholdings,and poli tical and charitable contributions.10.Six organizations have been key players in setting international acc ounting standards and in promoting international accounting harmonization. What are they?6個(gè)組織系 制定國(guó)際會(huì)計(jì)準(zhǔn)則，并促進(jìn)國(guó)際會(huì)計(jì)一致有著關(guān) 鍵地位，它們是什么？I. Internation

48、al Accounting Standards Board(IASB) (國(guó)際會(huì)計(jì)準(zhǔn)則理事 會(huì))3.International Organization of Securities Commision(IOSCO) (國(guó)際證 監(jiān)會(huì)組織)4. International Federation of Accountants(IFAC)(國(guó)際會(huì)計(jì)師聯(lián)合會(huì))5. United Nations Intergovermental Working Group of Experts on Inter national Standards of Accounting and Reporting(ISAR)( (

49、會(huì)計(jì)準(zhǔn)則專家 組) ,part of United Nations Conference on Trade and Development(UNCT AD) (聯(lián)合國(guó)貿(mào)易與進(jìn)展會(huì)議 )6.Organization for Economic Coorperation and Development Working Group on Accounting Standards (OECD Working Group) (經(jīng)濟(jì)合作與進(jìn) 展工作組 )II. Why are Financial Statement Potentially Misleading During Period s of Chan

50、ging Prices?在價(jià)格變動(dòng)期間，什么原因財(cái)務(wù)報(bào)表具有誤導(dǎo)性？During a period of specific price changes, assets recorded at their ori ginal acquisition costs seldom reflect the assets' current (higher) value re sulting in an overstatement in reported income. This, in turn, may lead to higher taxes,higher dividends and higher wages具體價(jià)格變動(dòng)期間，資產(chǎn)記錄其原始購(gòu)置成本專門少反映資產(chǎn)當(dāng)前的 （更高）的價(jià)值造成多報(bào)的收入。反過(guò)來(lái)，這可能會(huì)導(dǎo)致高稅收，高股息 和更高的工資。D.業(yè)務(wù)題1.example: assume a company earns 200,000 yuan this year, subject t o a 35 percent corporate income tax . And distributes a 60 perc