財(cái)務(wù)會(huì)計(jì)國際會(huì)計(jì)復(fù)習(xí)資料中英結(jié)合版

1、4. The four culturedime nsions that affect a n ati ons financial reporting practices by Grayreferto?影響一個(gè)國家的財(cái)務(wù)報(bào)告的做法的四個(gè)層面系指:（1）Professi on alism （職業(yè)主義維度）（2）U niformity（統(tǒng)一性維度）（3）c on servatism（保守主義維度）（4）Secrecy（保密性維度）5. Acco un ti ng sta ndard sett ing no rmally in volves a comb in ati on of p rivate a

2、nd public sectorgroup s.（會(huì)計(jì)準(zhǔn)則的制定通常涉及結(jié)合私營和公共部門的群體。）6. The private sectorincludes the accountingprofession and other groups affected by thefinancial rep ort ing p rocess.（私營部門包括會(huì)計(jì)專業(yè)和受財(cái)務(wù)報(bào)告程序影響的其他團(tuán)體。）7.The public sector in eludes such age ncies as tax authorities mini stries respon sible for委員會(huì)）8.0ne ke

3、y disti nction in finan cial reporting is whether acco unting is orie nted towarda fair p rese ntati on（公允表述）of finan cial po siti on and results of op erati ons or toward compliancewith legal （符合法律法規(guī)）reauirements and tax laws.9.The countries who emphasizeFairness and substance over form include國際會(huì)計(jì)

4、復(fù)習(xí)資料A.Basic Kno wiedge1.we view acco unting as con sisti ng of three broad areas: measurement、me ?m ?nt（計(jì)量）disclosuredis kl?u?（披露）and auditing ?:diti?（審計(jì)）.2.The three intern ati onal orga ni zati on of acco un ti ng professi on are（International Federation ofAccountants;IFAC）（國際會(huì)計(jì)師聯(lián)合會(huì)）（Intern ati on

5、al Acco un ti ng Stan dards Committee;lASC）（國際會(huì)計(jì)準(zhǔn)則委員會(huì)）（Intern ati onal Audit ing p racticeCommittee;IAPC）（國際審計(jì)實(shí)務(wù)委員會(huì)）3. Hofstedes four cultural dimensions are（霍夫斯泰德的四個(gè)文化層面）：（1） i ndividualism （個(gè)人主義）（2）po wer dista nee（權(quán)力距離）（3）un certa inty avoida nee（風(fēng)險(xiǎn)規(guī)避）（4）masculi nity（陽剛之氣）commercial law,a nd secu

6、rities commissi ons.（公共部門，包括負(fù)責(zé)商業(yè)法的稅務(wù)機(jī)關(guān)部委和證券（定位于）United Kingdom,Un ited States, Can ada, Mexico and Phili ppin es.Theiracco untingsystems are usuallyassociated with a com mon law legal system and shareholders as the p ri ncipal source of finan ce.（強(qiáng)調(diào)公平和實(shí)質(zhì)重于形式 的國家包括英國，美國，加拿大，墨西哥和菲律賓。它們的會(huì)計(jì)制度通常 與普通法法律制度

7、和股東的主要資金來源聯(lián)系。10. Co un tries whose acco unting system are orie nted toward規(guī)）requireme nts tend to have a code law legal system and gover nmentsas sources of finan ce.11. Accountingin the United States is regulated by a private sector body the FinancialAccoun ti ng Stan dards board, or FASB（財(cái)務(wù)會(huì)計(jì)準(zhǔn)貝U委員

8、會(huì)）,but a gover nmen tal age ncy （the _Securities and Excha nge Commissi on, or SEC）（美國證券交易委員會(huì)）underpins the authority ofits sta ndards. SEC have right to sup ervise and revise to the sta ndard fin ally .在美國會(huì)計(jì)是受一個(gè)私營部門機(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)（美國證券交易委員會(huì)）的權(quán)威基礎(chǔ)是 其標(biāo)準(zhǔn)。美國證券交易委員會(huì)最后也有權(quán)監(jiān)督和修訂標(biāo)準(zhǔn)。12.The basic chara

9、cteristic ofUni ted Kin gdomAcco unting p attern isthe requireme nt tofinan cial acco un ti ng and report is from the13.Th e acco un ti ngfhe true and fair”view app earin Uni ted Kin gdomcompanies law （1948） first.（會(huì)計(jì)的真實(shí)和公正”第一次出現(xiàn)在英國的公司法）13.FASB hasSeven 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 Fran

10、ce , large companies must also prepare docume ntsrelati ng to the p reve nti on ofbusin ess bankrup tcies and a social report .（在法國，大企業(yè)也必須準(zhǔn)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 follow ing three excha nge rates can be used to tran slate foreig n curre ncy bala nces to domesticcurre ncy.they are the current rate

11、.the historical rate and the average rate匯率可以用來轉(zhuǎn)化外幣貨幣為本國貨幣.它們是現(xiàn)行匯率，歷史匯率和平均匯率）16.There are four methods can an swer the questi ons above and be used in foreig n curre ncy tran slatio n.Concepts:l.curre nt rate method（現(xiàn)行匯率法）2.curre nt-non curre nt method3.m on etary-nonmon etarymethod4.te mp oral meth

12、od（時(shí)態(tài)法）17 .In a direct quote（直接標(biāo)價(jià)）,the excha nge rate sp ecifies the nu mber of domestic curre ncyun its（本國貨幣單位）n eeded to acquire a unit of foreign currency.18.The majority coun tries in the world use the direct19.u nder deferral（遞延）method tran slati on gains and lossesbalanee sheet （資產(chǎn)負(fù)債表）.It is r

13、egarded as a single item“Translation gains （ losses）”, list atcomp lia nee with legal（符合法律法rely heavily on banks and thecompanies law.（公司法）（以下三個(gè)（流動(dòng)性與非流動(dòng)性法）（貨幣性與非貨幣性項(xiàng)目法）（外國貨幣）（外幣折算損益）are listed on thequote except British and America .the part of“owners equity（所有者權(quán)益）20. The gover nment of the hostco u

14、ntry levy taxes on the ben efit from（利息）and royalty payments（特許使用金）that gained by foreign invester iswithholding tax（預(yù)提所得稅）divide nd（股息）,in terest21.There are three calculati on of added-value tax（增值稅）additive method（疊加法），subtractivemethod（減數(shù)法）and tax by tax method .（ tax-deducting method ）（實(shí)耗扌口稅法）B

15、ut mostcoun tries use tax by tax method.22. There are three recognition principles about the revenue（收入）that foreig n in stituti onsobtained in foreign countries :principle of territorial（屬地管轄）,principle of personand worldprinciple .23. There are three major intern ati onal popu lar tax admi nistrat

16、i on systems, n amely,classicalsystem, tax-split system（ 稅收分割制度 ）and shift system.（輪班制度）24. the method of avoida nee of in ter nati onal double taxati on usually con sist oftaxdeductions ,tax credit a nd tax exe mp ti on.（避免國際雙重征稅的方法通常包括減稅，課稅扣除和免稅）25.The imp orta nt act relate to British acco unting

17、 regulati on is The Companies Act.涉及到英國的會(huì)計(jì)制度最重要的法例是公司法。26.The basic characteristic of France Acco unting Patter nis式的基本特征是面向 稅務(wù)會(huì)計(jì)tax orie nted acco un ti ng.法國會(huì)計(jì)模27.There are four methods be used in foreig n curre ncy tran slatio n:curre nt ratemethod ,current-noncurrent method,monetary-nonmonetary

18、methodand temporal method.28.Curre nt cost-based net in come in clude two p arts, one is realized in come（實(shí)際收入）丄theother is un realized holdi ng gains（未實(shí)現(xiàn)的資產(chǎn)持有損益）29.at p rese nt, p rimary derivative finan cial in strume nts may be classified in to followi ngcategories:futures con tract , op ti on co

19、n tractforward con tract and swa p contra _目前，主要衍生金融工具可分為下列幾類：期貨合同，期權(quán)合同，遠(yuǎn)期合同和互換合同30.The recog niti onof derivativefinan cial in strume ntscan be mai niydivided intothree phases:i nitial recog niti on, subseque nt recog niti on and de- recognition.確認(rèn)衍生金融工具，主要可以分為三個(gè)階段：初始確認(rèn)，后續(xù)確認(rèn)和終止承認(rèn)。31.ACCO un ti ng f

20、or the finan cial stateme nt effects of gen eral p rice-level cha nges is called theHistorical cost-c on sta nt purchas ing powermodel.Acco unting for sp ecific price cha nges isreferred to as the curre nt cost modelB.名詞解釋1、國際稅務(wù)(international taxation)：指兩個(gè)或者兩個(gè)以上的國家，在憑借其稅收管轄權(quán)對同一跨 國納稅人的同一項(xiàng)所得征稅時(shí)，所形成的各國

21、政府與跨國納稅人之間的稅收征納關(guān)系，以及國家與國 家之間的稅收分配關(guān)系。2、國際稅務(wù)協(xié)定(international tax convention) 兩個(gè)或者兩個(gè)以上的主權(quán)國家，為協(xié)調(diào)相互間的一系列稅收分配關(guān)系，通過談判而簽定的一種書面稅 收協(xié)議或者條約。3、國際轉(zhuǎn)移價(jià)格(International transfer pricing)：as the multinational corporation management embarksfrom the overall management strategic target, for realization certain goal, so e

22、stablishes internalsettlement price for the connection transaction (such as buying and selling goods or providing service)which between transnational connection enterprise指跨國企業(yè)管理當(dāng)局從其總體經(jīng)營戰(zhàn)略目標(biāo)出發(fā)，為實(shí)現(xiàn)一定的目的，而為跨國關(guān)聯(lián)企業(yè)之間進(jìn)行的 關(guān)聯(lián)交易(如購銷貨物或者提供勞務(wù))所設(shè)定的內(nèi)部結(jié)算價(jià)格4、國際雙重課稅(international double taxation)： 指兩個(gè)或者兩個(gè)以上的國家基于各自

23、的稅收管轄 權(quán)就同一征稅對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:相關(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 business and generates and spends cash. It is usually thecurrency of the country where the entity is lo

24、cated and the currency in which the books of record aremaintained.功能貨幣:一個(gè)企業(yè)開展經(jīng)營及創(chuàng)造和花費(fèi)現(xiàn)金所使用的主要貨幣,通常是企業(yè)所在國的貨幣和記帳用 的貨幣.7.monetary itemsObligations to pay or rights to receive a fixed number of currency units in the future.貨幣性項(xiàng)目:在未來支付固定數(shù)額的責(zé)任或者收取固定貨幣數(shù)額的權(quán)利8.settlement date(交收日期)The date on which a payable

25、 is paid or a receivable is collected.International Transfer Price is defined9.General price level change: refers to a movement in the prices of all goods and services in an economyon average.一般物價(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)生的平均變動(dòng)10.Specific price change refers to the movement in the price of a specific

26、 asset; e.g., a change in theprice of inventory, plant, or equipment.11.GPLGPL is a cost ratio that compares the cost of a basket of goods in the current period with the cost ofthat same basket in a prior or base period.12.Purchacing power.The general ability of a monetary unit to command goods ands

27、ervices.購買力：一單位貨幣一般所能購買到的商品和服務(wù)。13.General purchasing power equivalentsCurrency amounts that have been adjusted for changes in the general level of prices.一般購買力等值：已經(jīng)根據(jù)一般物價(jià)水平調(diào)整后的貨幣數(shù)量。14.Monetary assets .a claim to fixed amount of currency in thr future,like cash or accounts receivable貨幣性資產(chǎn)：在將來能獲得固定數(shù)額貨

28、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 thatbear s a fixed rate of interest貨幣性負(fù)債：在將來支付固定金額貨幣的義務(wù)，如應(yīng)付款、承擔(dān)固定利息率的負(fù)債。16.HyperinflationAn excessive rate of inflation as when the general level of prices in an econ

29、omy increases bymore than 25 percent per annum.17 .Inflation increase in the general level of prices of all goods and services in an economy.通貨膨脹：一個(gè)國家全部商品及服務(wù)的價(jià)格的增長（一般物價(jià)水平）18.monetary gainsIncrease in general purchasing power that occur when monetary liabilities are held during a惡性通貨膨脹：一個(gè)國家的一般物價(jià)水平年增長

30、率超過25%的嚴(yán)重通貨膨脹。2.What are the major Influence factors of The Accounting Pattern?1) sources of finance資金來源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 development7) education level教育水平8) culture文化3.衍生工具(Derivative financial instruments )的含義及

31、特征。period of inflation.貨幣性利得：在通貨膨脹期間，由于持有貨幣性負(fù)債融資而得到的一般購買力增長額。19.Monetary lossesDecreases in general purchasing power that occur when monetory assets are held during aperiod of inflation.貨幣性損失：在通貨膨脹期間，由于持有貨幣性資產(chǎn)而得到的一般購買力增長額。20.Direct exchange rate method (quote)( payablequote應(yīng)付報(bào)價(jià)法）In a direct quote, t

32、he exchange rate specifies the number of domesticcurrency units neededto acquire a unit of foreign currency.C.簡答題1.The development background of international accounting國際會(huì)計(jì)的發(fā)展背景What was the historical background that promoted International Accounting has beendeveloped become a newly subject?什么歷史背景下

33、，促進(jìn)國際會(huì)計(jì)已經(jīng)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 Promoteinternational accounting production directly在20世紀(jì)六七十年代，有兩個(gè)主要領(lǐng)域的經(jīng)濟(jì)背景下，促進(jìn)國際會(huì)計(jì)直接產(chǎn)生。(1) The development of Internationaltrade&the markets Internationalization市場國際化(especia

34、lly the currency markets and the國際貿(mào)易的發(fā)展和capital markets)(2)Transnational corporations have been rising and strong(（特別是貨幣市場和資本市場）跨國公司的興起和壯大）會(huì)計(jì)模式的主要影響因素？經(jīng)濟(jì)發(fā)展水平衍生金融工具是指從傳統(tǒng)金融工具中派生出來的新型金融工具。是原生性金融工具（如股票、債券） 的衍生物。簡單地說，它是一種通過預(yù)測股價(jià)、利率、匯率等金融工具未來市場行情走勢，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。具有下列特征：其價(jià)值隨著特定利率、金融工具價(jià)格、商品價(jià)

35、格、匯率、價(jià)格指數(shù)、信用等級、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， 或與對市場情況變動(dòng)有類似反應(yīng)的其他類型合同相比，要求很少的初始凈投資。在未來某一日期結(jié)算。4.please talk about the three viewpoint about the definition of internationalaccounting.請你從這3個(gè)角度談?wù)剣H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 sh

36、ould be adoptedbyall countries. It ought to establish a set of generally accepted accountingstandard.Transnational corporations according this standard to prepare這種觀點(diǎn)認(rèn)為，國際會(huì)計(jì)是一個(gè)應(yīng)當(dāng)所有國家通過的全球性的制度。應(yīng)該建立一套普遍接受的會(huì) 計(jì)準(zhǔn)則?？鐕靖鶕?jù)這個(gè)標(biāo)準(zhǔn)來編制財(cái)務(wù)報(bào)表。their financialstatement.Viewpoint 2: International Accounting國際會(huì)計(jì)This co

37、ncept is to understand international accountingis a subject that research eachcountrys accounting, think that international accountingshould include standard, methodand the various accounting principles of all countries. Therefore, can not hope thatestablishset ofinternational , ideal accounting pri

38、nciple, international accounting should betheconvergence（集合）of all countries. Accounting standards and conventions on world.這一概念是理解國際會(huì)計(jì)是一門研究每個(gè)國家的會(huì)計(jì)，認(rèn)為應(yīng)包括國際會(huì)計(jì)標(biāo)準(zhǔn)，方法和所有國際的會(huì)計(jì)準(zhǔn)則。因此，不能希望建立一套理想的國際會(huì)計(jì)原則，國際會(huì)計(jì)應(yīng)該是所有國家的會(huì)計(jì)準(zhǔn)則和世界公約的集合。Viewpoint 3: Accounting ofForeign Subsidiaries外國子公司會(huì)計(jì)This concept is to understan

39、d international accountingas a course that research theaccounting practice of parent company and subsidiary. Since foreign subsidiary will be makeaccount use the currency measurement unit of the country where they are. Its financialstatement will accord with that countrys regulation. Therefore, It s

40、hould be compare thedifference ofthe accounting principle, system, method between the homeland and othercountries. Under this viewpoint, the major contents of internationalaccountingincludes howto translation the financial statement prepared use foreign currency unit into homeland currencyunit; How

41、to prepare the amalgamated合并)accounting statement between parentcompany with subsidiary; And so on.這一概念是理解國際會(huì)計(jì)作為一個(gè)過程，研究母公司和子公司的會(huì)計(jì)慣例。因?yàn)橥鈬庸緫?yīng)使用國家貨幣計(jì)量單位記錄賬戶。其財(cái)務(wù)報(bào)表應(yīng)與該國的規(guī)章相符合。該國與其他國家之間應(yīng)當(dāng)比較不同的會(huì)計(jì)準(zhǔn)則、制度和方法。報(bào)告的主要內(nèi)容包括使用外國貨幣單位編制的財(cái)務(wù)報(bào)表如何轉(zhuǎn)化為使用本國貨幣單位編制的財(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 typic

42、al annual financial report of a large U.S.corporationincludes ?What are they?一個(gè)大型美國公司典型的年度財(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 thefollowingcomponents:一個(gè)大型美國公司的典型年度財(cái)務(wù)報(bào)告由以下部分組成：1).report of management經(jīng)營報(bào)告2.)report of independent auditors獨(dú)立審計(jì)報(bào)告3.)Prima

43、ry financial statements (income statement, balance sheet,statement of cashflows,statement of comprehensive income,and statement of stockholdersequity）主要財(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 financial condition管理層經(jīng)營業(yè)績和財(cái)務(wù)狀況的討論與分析5.)not

44、es to financialstatements財(cái)務(wù)報(bào)表附注6.)five-or ten-year comparison of selected financialdata5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 arethey?分，它們是什么？英國財(cái)務(wù)報(bào)告通常包括7部In British ,Financial statements generallyinclude:Directors report;董事報(bào)告Pro

45、fit and loss 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)利得和損失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Auditors report審計(jì)師的報(bào)告7.Please explain the main contents of British Di

46、rectors reparts釋英國董事的報(bào)告的主要內(nèi)容The directors report addresses principal business activities, review of operations and likelydevelopments, important post-balance sheet events, recommended dividends, names of thedirectors and their shareholdings,and political and charitablecontributions.(涉及主要經(jīng)營活動(dòng)、營業(yè)回顧和可能

47、的發(fā)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?請你談?wù)凢RC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)發(fā)布會(huì)計(jì)準(zhǔn)則2.Urgent Issues Task Force,UITF應(yīng)急會(huì)計(jì)準(zhǔn)則工作組The UITF to respond quickly to

48、 new problem and to issue clarifications of the accountingstandards and other regulations (called UITF Abstracts)應(yīng)急會(huì)計(jì)準(zhǔn)則工作組快速響應(yīng)新的問題，并發(fā)布會(huì)計(jì)標(biāo)準(zhǔn)和其他法規(guī)的解釋說明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 accounting standards.FRRP可以調(diào)查有關(guān)違背會(huì)計(jì)準(zhǔn)則的投訴）9.Please

49、 explain the main contents of the Directors reports in Britis(h.與第7題相同)The directors report addresses principal busi ness activities,review of operations and likelydevelopments,important post-balance sheet events,recommended dividends,names of thedirectors and their shareholdings,and political and c

50、haritablecontributions.10.Six organizations have been key players in setting international accounting standards andinpromoting international accounting harmonization.What are they?6個(gè)組織系 制定國際會(huì)計(jì)準(zhǔn)則，并促進(jìn)國際會(huì)計(jì)一致有著關(guān)鍵地位，它們是什么？1.International Accounting Standards Board(IASB)國際會(huì)計(jì)準(zhǔn)則理事會(huì)）2.Commission of the europ

51、ean Union(EU)歐盟）3.International Organization of Securities Commision(IOSCO)國際證監(jiān)會(huì)組織）4. International Federation of Accountants(IFAC)國際會(huì)計(jì)師聯(lián)合會(huì)）5.United Nations Intergovermental Working Group of Experts on International Standards ofAccounting and Reporting(ISAR)(會(huì)計(jì)準(zhǔn)則專家組),part of United Nations Conferenc

52、e onTrade and Development(UNCTAD) (聯(lián)合國貿(mào)易與發(fā)展會(huì)議)6.Organization for Economic Coorperation and Development Working Group on AccountingStandards (OECD Working Group) (經(jīng)濟(jì)合作與發(fā)展工作組)11.Why are Financial Statement Potentially Misleading DuringPeriods of Changing Prices?在價(jià)格變動(dòng)期間，為什么財(cái)務(wù)報(bào)表具有誤導(dǎo)性？During a period of specific price changes, assets recorded at their original acquisitioncostsseldom reflect the assetscurrent (higher) value resulting in an overstatement in reportedincome. 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)記錄其原始購置成本很少反映資產(chǎn)當(dāng)前的（更高）的價(jià)值造成多報(bào)的收入。反過來，這可