《国际会计试题》由会员分享，可在线阅读，更多相关《国际会计试题（110页珍藏版）》请在金锄头文库上搜索。
1、国际会计试卷33一、Definnitionn（名词解释释:Eachh of tthe foollowiing foor 3 ppointss, tottal 122 poinnts）1.Foreiign exxchangge expposuree外汇风险2.Forwaard coontracct期货契约约 远期合同同3. An iindireect fooreignn currrency quotee 间接外汇汇报价4. Inteernatiional Accouuntingg国际会计二、Singlle chooice qquestiion (单单项选择题：Each of thhe folll
2、owinng queestionn for 2 poiints, totall 10 ppointss)1. Whicch of the ffollowwing iis nott an eenviroonmenttal faactor affeccting accouuntingg?以下哪一一个不是环境境因素影响会会计吗?A.Levell of eenforccementt of rregulaationssB.Natuure off capiital mmarkettsC.Typee of llegal systeemD.LangguageE.Levell of iinflattion2.
3、Whicch of the ffollowwing ddoes nnot afffect a couuntrys finnanciaal acccountiing orrientaation?下列哪项不不影响一个国国家的财务会会计取向?A.The llevel of innflatiion.B.Polittical and eeconommic tiies wiith otther ccountrries.C.Statuus of the aaccounnting profeessionn.D.Qualiity off accoountinng eduucatioon.E.All oof th
4、ee abovve afffect aa counntryss finaanciall accoountinng oriientattion.3. Currrent pproponnents of haarmoniizing accouuntingg stanndardss globbally are目前前全球协调的的支持者会计计准则A.Inveestorss.B.Multtinatiional compaanies.C.The securritiess induustry and sstock exchaanges.D.Deveelopinng couuntriees.E.All oof t
5、hee abovve.4. The curreency iin whiich thhe parrent ccompanny preeparess its finanncial stateementss is tthe货币的的母公司8的的财务报表A.base curreency.B.funcctionaal currrencyy.C.histtoricaal currrencyy.D.reporrting curreency.E.None of thhem5. Undeer thee moneetary/non-mmonetaary meethod of fooreignn currrency
6、transslatioon, deepreciiationn expeense iis traanslatted att the:货币/非货货币性方法下下的外币翻译译、折旧费用用是):A.Currrent rrateB.Weigghted averaage raateC.Histtoricaal ratteD.spot rateE.None of thhe aboove三、Multiiple cchoicee quesstionss (多项选选择题：Eaach off the folloowing questtion ffor 3 pointts, tootal 115 poiints)1.
7、Majoor Chaallengges Faacing Accouuntingg Globbally会会计所面临的的挑战主要全全球A.Gllobal HarmoonizattionB.Qualiity off Finaanciall Repoortingg in DDevelooped aand Emmerginng Ecoonomiccs C.Sociaal andd Enviironmeental ReporrtingD.Finanncial Reporrting in thhe Higgh Tecchnoloogy ErraE.Revieew of Seleccted CClassiif
8、icattion SStudiees2. Inteeractiion beetweenn Accoountinng andd its Envirronmennt maiinly iincluddes thhe fowwllowiing asspectss:会计和它它的环境的相相互作用主要要体现在foowllowwing方面面:A.Naturre of Capittal Maarketss and Type of Reeportiing ReegimeB.Type of Buusinesss Enttitiess and Type of Leegal SSystemmC.Levell of EE
9、nforccementt of RRegulaationss and Levell of IInflattionD.Polittical and EEconommic Tiies annd Staatus oof thee Accoountinng ProofessiionE. Exisstencee of aa Concceptuaal Fraameworrk andd Quallity oof Acccountiing Edducatiion3. Voluntaary diisclossures by MNNEs arre inffluencced byy 通过主动动批示受跨国国企业A.
10、sizze.B. intternattionall listting sstatuss.C. couuntry of orrigin.D. inddustryy.E Langguage4. Addiitionaal Isssues iin Intternattionall Finaanciall Stattementt Anallysis incluude thhe folllowinng:另外的的问题,在国国际财务报表表分析如左:A. Availabbilityy of DDataB. Reliabiility of DaataC. Timelinness oof DattaD. Langu
11、agge, Teerminoology and FFormattE. Nonee of tthem5. Inveestorss are conceerned aboutt投资者关心心的是A. up-tto-datte meaasuremments of eaarninggsB. lackk of ccomparrabiliity off MNEssC. the inforrmatioonal ccontennt of MNE rreporttsD. GooddwillE None of thhem四、Essayy quesstionss (简答题题：Eachh of tthe foollowi
12、ing quuestioons foor 8 ppointss, tottal 166 poinnts。)1. Costt conssideraationss and the nneed tto tapp capiital pprovidders iinseveeral ccountrries ssometiimes rresultt in ccpmaniies prrepariing unniverssal raather than counttry-sppecifiic seccondarry staatemennts. IIf youu weree anallyzingg a unniv
13、erssal seecondaary sttatemeent off a fooreignn comppany, what mightt be ssome oof youur conncernss befoore maaking an innvestmment ddecisiion? HHow woould yyou geet thee answwers yyou neeed?成本本的考虑和需需要去利用资资本提供者iinseveeral国家家在某个时候候导致cpmmaniess准备普遍而而不是国家二二级报表。如如果你是一个个普遍的次要要的陈述分析析外资公司,可能是一些些你的担忧之之后方可投资资
14、决定吗?你你如何得到答答案,你需要要什么?2. Whatt is tthe Roole off Finaanciall Repoortingg in EEmergiing Caapitall Markkets?的的角色是什么么新兴资本市市场财务报告告吗?五、Interrnatioonal AAccounnting Practtices (国际会计计实务：Tootal ffor 122 poinnts)Latechooc (Swwitzerrland) comppany bbegan its ffirst year of buusinesss on Jan 11, 20008. Beelow i
15、is thee comppanyss stattementt of iincomee for the yyear.LLatechhoc(瑞士士)公司开始始了它的第一一次多年的经经营在今年11月1日起,。以下是该该公司的声明明的生活一年年。LatechoocStatemeent off incoome (iin milllionss of SSwiss franccs)Year ennd Deccemberr 31, 2008Net Salles 7,8200Cost off goodds solld (4,000)Sellingg, genneral and aadminiistrattive (8850)Rent (400)Advertiising (1500)Eq
