國際會(huì)計(jì)復(fù)習(xí)資料中英結(jié)合版

1、國際會(huì)計(jì)復(fù)習(xí)資料A.Basic Knowledge1 .we view accounting as consisting of three broad areas: measurement、 me ?m ?nt計(jì)量disclosuredis 'kl?u?(披露)and auditing ?:diti?審計(jì)二2 .The three international organization of accounting profession areInternational Federation of Accountants;IFAC) 國際會(huì)計(jì)師聯(lián)合會(huì)(International Accou

2、nting Standards Committee; IASC) 國際會(huì)計(jì)準(zhǔn)那么委員會(huì)(International Auditing practice Committee;IAPC) (國際審計(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 distance權(quán)力距離(3)uncertainty avoidance風(fēng)險(xiǎn)躲避(4)masculinity陽剛之氣4 . The four culture dimensions that affect

3、a nation' s financial reporting practices by Gray referto?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：(l)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 private and public sectorgroups.會(huì)計(jì)準(zhǔn)那么的制定通常涉及結(jié)合私營和公共部門的群體.6 .The privat

4、e sector includes the accounting profession and other groups affected by the financial reporting process. 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 includes such agencies as tax authorities ministries responsible forcommercial law,and securities commissions. 公共部門,包括負(fù)責(zé)商業(yè)法的稅務(wù)機(jī)關(guān)部委和證券委員會(huì)8 .One key

5、distinction in financial reporting is whether accounting is oriented toward定位于a fair presentation 公允表述 of financial position and results of operations or toward compliance with legal (符合法律法規(guī) Requirements and tax laws.9 .The countries who emphasize Fairness and substance over form include United King

6、dom, United States, Canada, Mexico and Philippines.Their accounting systems are usually associated with a common law legal system 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 與普通法法律制度和股東的主要資金來源聯(lián)系.10 .Countries whose accounting system are oriented t

7、owardcompliance with legal 符合法律法規(guī) requirements tend to have a code law legal system andrely heavily on banks and thegovernments as sources of finance.11 .Accounting in the United States is regulated by a private sector body the Financial Accounting Standards board, or FASBM 務(wù)會(huì)計(jì)準(zhǔn)那么委員會(huì) ),but a governm

8、ental agency (the Securities and Exchange Commission, or SEC)美國證券交易委員會(huì)underpins the authority ofits standards. SEC have right to supervise and revise to the standard finally .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)威根底是 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 characteristic of United Kingdom Acc

9、ounting pattern is the requirement tofinancial accounting and report is from the companies law.( 公司法)13 . The accounting'the true and fair " view appear in United Kingdom companies 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14 .FASB has Seven full-time members?財(cái)務(wù)會(huì)計(jì)準(zhǔn)那么委員會(huì)有7個(gè)全職成員15 In France , large

10、 companies must also prepare documentsrelating to the prevention ofbusiness bankruptcies and a social report .在法國,大企業(yè)也必須準(zhǔn)備有關(guān)預(yù)防企業(yè)破產(chǎn)和和社會(huì)報(bào)告.的文件16 .The following three exchange rates can be used to translate foreign currency balances to domestic currency.they are the current rate.the historical rate and

11、 the average rate以下三個(gè)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17 .There are four methods can answer the questions above and be used in foreign currency translation.Concepts:1 .current rate method現(xiàn)行匯率法2 .current-noncurrent method流動(dòng)性與非流動(dòng)性法3 .monetary-nonmonetary method貨幣性與非貨幣性工程法4 .temporal method時(shí)態(tài)法17.In a

12、 direct quote直接標(biāo)價(jià),the exchange rate specifies the number of domestic currencyunits本國貨幣單位needed to acquire a unit of foreign currency. 外國貨幣18 .The majority countries in the world use the directquote except British and America .19 .under deferral遞延 method translation gains and losses外幣折算損益 are listed

13、on thebalance sheet ( 資產(chǎn)負(fù)債表).It is regarded as a single item " Translation gains ( losses) , listat the part of“owner' s equity 所有者權(quán)益.20 . The government of the hostcountry levy taxes on the benefit fromdividend 股息,interest禾1J息 and royalty payments特許使用金that gained by foreign invester is wit

14、hholding tax預(yù)提所得稅.21 .There are three calculation of added-value tax 增值稅additive method 疊力口法,subtractive method減數(shù)法and tax by tax method .( tax-deducting method )實(shí)耗扣稅法 But mostcountries use tax by tax method.22 . There are three recognition principles about the revenue收入that foreign institutionsobtai

15、ned in foreign countries :principle of terHtorial屬地管轄,principle of person and world principleclassicaltax減稅,課稅扣除和23 . There are three major international popular tax administration systems, namely, system, tax-split system 稅收分割制度 and shift system. 輪班制度24 . the method of avoidance of international do

16、uble taxation usually consist of deductions ,tax credit and tax exemption.預(yù)防國際雙重征稅的方法通常包括免稅25 .The important act relate to British accounting regulation isThe 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 Accounting Pattern istax oriented accounting. 法國會(huì)計(jì)模式的根本特征是面向 稅務(wù)會(huì)計(jì)27

17、 .There are four methods be used in foreign currency translation:current rate method ,current-noncurrent method , monetary-nonmonetary method and temporal method.28 .Current cost-based net income include two parts,one is realized income實(shí)際 U攵入 2theother is unrealized holding gains未實(shí)現(xiàn)的資產(chǎn)持有損益一29 . at p

18、resent, primary derivative financial instruments may be classified into following categories:futures contract , option contract,forward contract and swap contract. 目前,主要 衍生金融工具可分為以下幾類：期貨合同,期權(quán)合同,遠(yuǎn)期合同和互換合同30 . The recognition of derivative financial instruments can be mainly divided into threephases:i

19、nitial recognition,subsequent recognition and de- recognition.確認(rèn)彳行生金融工具, 主要可以分為三個(gè)階段：初始確認(rèn),后續(xù)確認(rèn)和終止成認(rèn).ccounting for the financial statement effects of general price-level changes is called theHistorical cost-constant purchasing power model.Accounting for specific price changes is referred to as the cur

20、rent 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(duì)同一跨 國納稅人的同一項(xiàng)所得征稅時(shí),所形成的各國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 ：International Transfer Price is de

21、fined as the multinational corporation management embarks from the overall management strategic target, for realization certain goal, so establishes internal settlement price for the connection transaction (such as buying and selling goods or providing service) which between transnational connection

22、 enterprise指跨國企業(yè)治理當(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：相關(guān)財(cái)務(wù)報(bào)表日的實(shí)際匯率.6 . functional currency.The prim

23、ary 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.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 righ

24、ts to receive a fixed number of currency units in the future.貨幣性工程：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 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 economy on average.一般物價(jià)

25、水平變動(dòng).在經(jīng)濟(jì)變動(dòng)條件下,全部商品或者效勞價(jià)格發(fā)生的平均變動(dòng).10 .Specific price changerefers to the movement in the price of a specific asset; e.g., a change in the price 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 of that same bask

26、et in a prior or base period.12 .Purchacing power. The general ability of a monetary unit to command goods and services.購置力：一單位貨幣一般所能購置到的商品和效勞.13 .General purchasing power equivalentsCurrency amounts that have been adjusted for changes in the general level of prices.一般購置力等值：已經(jīng)根據(jù)一般物價(jià)水平調(diào)整后的貨幣數(shù)量.14 .Mo

27、netary 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：在將來支付固定金額

28、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 economy increases by more than 25 percent per annum.惡性通貨膨脹：一個(gè)國家的一般物價(jià)水平年增長率超過25%的嚴(yán)重通貨膨脹.17 .Inflationincrease in the general level of prices of all goods and services in an economy.通貨膨脹：一個(gè)

29、國家全部商品及效勞的價(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 aperiod 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置力增長額.19 .Monetary lossesDecreases in general purchasing power that occur when monetory assets are held during aperiod

30、 of inflation.貨幣性損失：在通貨膨脹期間,由于持有貨幣性資產(chǎn)而得到的一般購置力增長額.20 .Direct exchange rate method (quote)( payablequote 應(yīng)付報(bào)價(jià)法 )In a direct quote, the exchange rate specifies the number of domesticcurrency units neededto acquire a unit of foreign currency.C.簡做題1 .The development background of international accountin

31、g國際會(huì)計(jì)的開展背景What was the historical background that promoted International Accounting has beendeveloped become a newly subject?什么歷史背景下,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 Promote international accounting production di

32、rectly在 20 世名己六七十年代,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 International trade&the markets Internationalization 國際貿(mào)易的開展和 市場國際化(especially the currency markets and the capital markets)特別是貨幣市場和資本市場(2)Transnational corporations have been rising and strong(跨國公司的興起和壯大 )2 .What are the major

33、Influence factors of The Accounting Pattern?會(huì)計(jì)模式的主要影響因素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 development經(jīng)濟(jì)開展水平7) education level 教育水平8) culture 文化3 .衍生工具(Derivative financial instruments )的含義及特征.衍生金融工具是指從

34、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.具有以下特征：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)市場情況變動(dòng)有類似反響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 international a

35、ccounting.請(qǐng)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 should be adopted by all countries. It ought to establish a set of generally accepted accounting standard.Transnational corporations according this standard to prepareth

36、eir financial statement.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)那么.跨國公司根據(jù)這個(gè)標(biāo)準(zhǔn)來編制財(cái)務(wù)報(bào)表.Viewpoint 2: International Accounting國際會(huì)計(jì)This concept is to understand international accountingis a subject that research eachcountry ' s accounting, think that international accounting should include stand

37、ard, method and the various accounting principles of all countries. Therefore, can not hope that establishaset of international , ideal accounting principle, international accounting should be the convergence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

38、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)那么.因此,不能希望建立一套理想的國際會(huì)計(jì)原那么,國際會(huì)計(jì)應(yīng)該是所有國家的會(huì) 計(jì)準(zhǔn)那么和世界公約的集合.Viewpoint 3: Accounting of Foreign Subsidiaries 外國子公司會(huì)計(jì)This concept is to understand international accountingas a course that research theaccounting practice of parent company and subsidiary. Since foreign subsidiary will be m

39、ake account use the currency measurement unit of the country where they are. Its financial statement will accord with that country ' s regulation. Therefore, It should be compare the difference of the accounting principle, system, method between the homeland and other countries. Under this viewp

40、oint, the major contents of international accountingincludes how to translation the financial statement prepared use foreign currency unit into homeland currencyunit; How 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)

41、慣例.由于外國子公司應(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)那么、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 typical 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)局部,它們是什么A typical annual f

42、inancial report of a large U.S.corporation includes the followingcomponents:一個(gè)大型美國公司的典型年度財(cái)務(wù)報(bào)告由以下局部組成：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 .)Primary financial statements (income statement, balance sheet,statement of cashflows,statement of comprehensive income,and sta

43、tement of stockholders' equity)主要貝才務(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治理層經(jīng)營業(yè)績和財(cái)務(wù)狀況的討論與分析5 .)notes to financial statements貝才務(wù)報(bào)表附注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 ).s

44、elected quarterly data.選擇性季度數(shù)據(jù)6.British financial reporting generally include 7 parts,what are they?英國貝才務(wù)報(bào)告通常包括7 局部,它們是什么In British ,Financial statements generally include:? Director ' s report;董事報(bào)告? Profit 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 tot

45、al recognized gains and losses;全部已確認(rèn)禾 U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;貝才務(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 Director' s reports釋英國董事的報(bào)告的主要內(nèi)容The director ' s report addresses

46、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 charitable contributions.(涉及主要經(jīng)營活動(dòng)、營業(yè)回憶和可能的開展、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 .ple

47、ase 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Accounting Standards Board,ASB會(huì)計(jì)準(zhǔn)那么委員會(huì)The ASB issues Financial Reporting Standards. 會(huì)計(jì)準(zhǔn)那么委員會(huì)發(fā)布會(huì)計(jì)準(zhǔn)那么9 .Urgent Issues Task Force,UITF應(yīng)急會(huì)計(jì)準(zhǔn)那么工作組The UITF to respond quickly to new problem and to issue clarifications of the

48、accounting standards and other regulations (called UITF Abstracts)應(yīng)急會(huì)計(jì)準(zhǔn)那么工作組快速響應(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10 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)那么的投訴9.Please explain the main contents of the Director

49、' s reports in British與第 7 題相同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 charitable contributions.10.Si

50、x organizations have been key players in setting international accounting standards and in promoting international accounting harmonization.What are they?6個(gè)組織系 制定國際會(huì)計(jì)準(zhǔn)那么,并促進(jìn)國際會(huì)計(jì)一致有著關(guān)鍵地位,它們是什么 International Accounting Standards Board(IASB)國際會(huì)計(jì)準(zhǔn)那么理事會(huì)2 mission of the european Union(EU) 歐盟3.Internationa

51、l 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)那么專家組,part of United Nations Conference onTrade and Development(UNCTAD

52、)(聯(lián)合國貿(mào)易與開展會(huì)議 )6.Organization for Economic Coorperation and Development Working Group on AccountingStandards (OECD Working Group)(經(jīng)濟(jì)合作與開展工作組)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 acquisition costs seldom reflect the assets ' current (higher) value resulting in an overs tatement 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)記錄其原始購置本錢很少反映資產(chǎn)當(dāng)前的更高的價(jià)值造成多報(bào)的收入.反過來,這可能會(huì)