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)資資料A.Basicc Knowleedge1.we viiew acccountting aas connsistiing off threee brooad arreas: measuuremennt、memnt（計(jì)量量） discllosureedisklu(披露) aand auuditinng:ditii（審計(jì)計(jì)）.2.The tthree interrnatioonal oorganiizatioon of accouuntingg proffessioon aree（Internnationnal Feederattion oof Acccountaants;IIFA

2、C) （國際會(huì)計(jì)師師聯(lián)合會(huì)） (Interrnatioonal AAccounnting Standdards Commiittee; IASC) （國際會(huì)計(jì)準(zhǔn)準(zhǔn)則委員會(huì)） (Interrnatioonal AAuditiing prracticce Commmitteee;IAPPC) (國際審計(jì)實(shí)實(shí)務(wù)委員會(huì))3.Hofsttedess fouur cullturall dimeensionns aree（霍夫斯泰德德的四個(gè)文化化層面）：(1)indiividuaalism(個(gè)人主義）(2)poweer disstancee（權(quán)力距離離）(3)unceertainnty avvoidannc

3、e（風(fēng)險(xiǎn)險(xiǎn)規(guī)避）(4)mascculiniity（陽剛剛之氣）4. The four cultuure diimensiions tthat aaffectt a naations finnanciaal repportinng praacticees by Gray referr to?影響一個(gè)國家的的財(cái)務(wù)報(bào)告的的做法的四個(gè)個(gè)層面系指：(1)Proffessioonalissm (職業(yè)業(yè)主義維度）(2)Unifformitty （統(tǒng)一一性維度）(3)consservattism （保保守主義維度度）(4)Secrrecy （保保密性維度）5.Accouuntingg stanndard se

4、ttting nnormallly innvolvees a ccombinnationn of pprivatte andd publlic seector groupps.（會(huì)計(jì)準(zhǔn)則的制定通通常涉及結(jié)合合私營和公共共部門的群體體。）6.The pprivatte secctor incluudes tthe acccountting pprofesssion and oother groupps afffectedd by tthe fiinanciial reeportiing prrocesss.（私營部門包包括會(huì)計(jì)專業(yè)業(yè)和受財(cái)務(wù)報(bào)告程程序影響的其他團(tuán)體。）7.The ppublicc

5、 secttor inncludees succh ageenciess as taxx authhoritiies minisstriess respponsibble foor commmerciial laaw,andd secuuritiees commmissiions.（公共部門，包包括負(fù)責(zé)商業(yè)業(yè)法的稅務(wù)機(jī)關(guān)部部委和證券委員會(huì)會(huì)）8.One kkey diistincction in fiinanciial reeportiing iss whether accouuntingg is oorientted tooward （定位于）a fair presentation （公允表

6、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 ccountrries wwho emmphasiize Fairnness and suubstannce ovver foorm incluude Unnited Kingddom, Uniteed Staates, Canadda, Mexiico annd Phiilippiines.TTheir accouuntingg systtems aa

7、re ussuallyy assoociateed witth a ccommonn law legall systtem annd shaarehollders as thhe priincipaal souurce oof finnance.（強(qiáng)調(diào)公平和實(shí)實(shí)質(zhì)重于形式式的國家包括括英國，美國國，加拿大，墨墨西哥和菲律律賓。它們的的會(huì)計(jì)制度通常與普普通法法律制制度和股東的的主要資金來來源聯(lián)系。10.Counntriess whosse acccountiing syystem are oorientted tooward complliancee withh legaal（符合法法律法規(guī)）

8、requiiremennts teend too havee a coode laaw leggal syystem and rrely hheavilly on bannks annd thee goveernmennts ass sourrces oof finnance. 11.Accoountinng in the UUnitedd Stattes iss reguulatedd by a prrivatee secttor boody thhe Finnanciaal Acccountiing Sttandarrds booard, or FAASB（財(cái)務(wù)會(huì)計(jì)準(zhǔn)準(zhǔn)則委員會(huì)),but

9、a govvernmeental agenccy (thhe Seccuritiies annd Excchangee Commmissioon, orr SEC)（美國證券交交易委員會(huì)）underrpins the aauthorrity oof itss stanndardss. SECC havee righht to superrvise and rrevisee to tthe sttandarrd finnally . 在美國會(huì)計(jì)計(jì)是受一個(gè)私私營部門機(jī)構(gòu)構(gòu)（財(cái)務(wù)會(huì)計(jì)標(biāo)標(biāo)準(zhǔn)委員會(huì)）管管制的，但政政府機(jī)構(gòu)（美美國證券交易易委員會(huì)）的的權(quán)威基礎(chǔ)是是其標(biāo)準(zhǔn)。美國國證券交易委委員會(huì)最后也有權(quán)

10、監(jiān)監(jiān)督和修訂標(biāo)標(biāo)準(zhǔn)。12.The basicc charracterristicc of Uniteed Kinngdom Accouuntingg patttern iis thee requuiremeent too finaanciall accoountinng andd repoort iss fromm the compaanies law.(公司法)13.The accouuntingg “thee truee and fair” view appeaar in Uniteed Kinngdom compaanies law (19488) firrst. （會(huì)計(jì)的“真實(shí)和公公正

11、”第一次次出現(xiàn)在英國國的公司法）13.FASBB has Sevenn full-time membeers?（財(cái)務(wù)會(huì)計(jì)準(zhǔn)準(zhǔn)則委員會(huì)有有7個(gè)全職成員員）14 In FFrancee , largee comppaniess mustt alsoo preppare ddocumeents relatting tto thee prevventioon of businness bbankruuptciees andd a soocial reporrt .（在法國，大大企業(yè)也必須須準(zhǔn)備有關(guān)防防止企業(yè)破產(chǎn)產(chǎn)和和社會(huì)報(bào)告告。的文件）15.The folloowing threee exchhang

12、e ratess can be ussed too trannslatee foreeign ccurrenncy baalancees to domesstic ccurrenncy.thhey arre thee currrent rrate.the hhistorrical rate and the aaveragge ratte（以下三個(gè)匯匯率可以用來來轉(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.Therre aree fourr methhods ccan annswer the qquestiions aabove and bbe useed in forei

13、ign cuurrenccy traanslattion.Conceptts:1.curreent raate meethod（現(xiàn)行匯率法法）2.curreent-nooncurrrent mmethodd（流動(dòng)性與與非流動(dòng)性法法）3.monettary-nnonmonnetaryy methhod（貨幣性與非非貨幣性項(xiàng)目目法）4.tempooral mmethodd（時(shí)態(tài)法）17.In aa direect quuote（直直接標(biāo)價(jià)）, the exchaange rrate sspeciffies tthe nuumber of domesstic ccurrenncy unnits （本

14、國貨幣幣單位）neeeded to accquiree a unnit off foreeign ccurrenncy.（外外國貨幣）18.The majorrity ccountrries iin thee worlld usee the direcct quuote eexceptt Brittish aand Ammericaa . 19.undeer defferrall（遞延） mmethodd transslatioon gaiins annd lossses （外幣折算損損益）are llistedd on tthe baalancee sheeet (資產(chǎn)產(chǎn)負(fù)債表). It i

15、is reggardedd as aa singgle ittem”“Trannslatiion ggains ( lossses)”, listt at tthe paart oof “oowners equuity”（所所有者權(quán)益）.20. Thee HYPERLINK /government/ goveernmennt of the hhostcoountryy levy HYPERLINK /tax/ taxes on the bbenefiit froom dividdend（股股息）, inteerest （利息）annd royyalty paymeents（特特許使用金） th

16、at HYPERLINK /gain/ gained by HYPERLINK /foreign/ foreign invester is withholding tax（預(yù)提所得稅） .21.Therre aree HYPERLINK /three/ threee HYPERLINK /calculation/ calcuulatioon of addedd-valuue taxx（增值稅）addittive mmethodd（疊加法），subtrractivve metthod （減數(shù)法）aand taax by tax mmethodd.( tax-ddeductting mmethod

17、d )（實(shí)耗扣稅稅法）Butt mostt counntriess use tax bby taxx methhod.22. Theere arre thrree reecogniition princcipless abouut thee reveenue（收入） tthat fforeiggn insstituttions obtaiined iin forreign counttries : princciple of teerritoorial（屬屬地管轄）, princciple of peerson and woorld pprinciiple.23. Theere arre HY

18、PERLINK /three/ thrree maajor internnationnal HYPERLINK /popular/ poopularr tax aadminiistrattion ssystemms, namelly, classsical systeem, tax-ssplit systeem（ 稅收分割制制度）and shhift ssystemm.（輪班制度度）24. thee methhod off HYPERLINK /avoid/ avoiidancee of HYPERLINK /international/ iinternnationnal HYPERLINK

19、/double/ doublle HYPERLINK /tax/ taxatiion HYPERLINK /usually/ usuallly HYPERLINK /consist%20of/ consiist off tax ddeducttions,tax ccreditt and taax exeemptioon.（避免國際際雙重征稅的的方法通常包包括減稅，課稅扣除和免稅）25.The imporrtant act rrelatee to BBritissh acccountiing reegulattion iis Thee Comppaniess Act.涉及到英國國的會(huì)計(jì)制度度最重

20、要的法法例是公司法。26.The basicc charracterristicc of FFrancee Accoountinng Patttern is taax oriientedd accoountinng.法國會(huì)會(huì)計(jì)模式的基基本特征是面面向稅務(wù)會(huì)計(jì)計(jì)27.Therre aree fourr methhods bbe useed in foreiign cuurrenccy traanslattion:curreent raate meethod,curreent-nooncurrrent mmethodd,monettary-nnonmonnetaryy methhod annd t

21、emmporall methhod.28.Currrent ccost-bbased net iincomee incllude ttwo paarts,oone iss realizzed inncome（實(shí)際收入）,the oother is unreallized holdiing gaains（未實(shí)現(xiàn)的資資產(chǎn)持有損益益）. 29. at preseent, pprimarry derivvativee finaanciall insttrumennts may bbe HYPERLINK /class/ claassifiied innto foollowiing caategorri

22、es:futurres coontracct , optioon conntractt,forwaard coontracct and swwap coontracct. 目前，主要要衍生金融工工具可分為下下列幾類：期期貨合同，期期權(quán)合同，遠(yuǎn)期合同和互換合同30. Thee recoognitiion off derivaative finanncial instrrumentts can be maainly dividded innto HYPERLINK /three/ thhree HYPERLINK /phase/ phhases:initiial reecogniition,sub

23、seequentt recoognitiion annd de- recoognitiion.確認(rèn)衍生金融融工具，主要要可以分為三三個(gè)階段：初初始確認(rèn)，后續(xù)確確認(rèn)和終止承認(rèn)。31.Accoountinng forr the finanncial stateement effeccts off geneeral pprice-levell channges iis callled tthe Histooricall costt-consstant purchhasingg poweer modell.Accoountinng forr speccific pricee channges iis

24、refferredd to aas thee currrent ccost modellB.名詞解釋1、國際稅務(wù)（ interrnatioonal ttaxatiion）：指指兩個(gè)或者兩兩個(gè)以上的國國家，在憑借借其稅收管轄轄權(quán)對(duì)同一跨跨國納稅人的的同一項(xiàng)所得得征稅時(shí)，所所形成的各國國政府與跨國國納稅人之間間的稅收征納納關(guān)系，以及及國家與國家家之間的稅收收分配關(guān)系。2、國際稅務(wù)協(xié)協(xié)定（ HYPERLINK /international/ interrnatioonal HYPERLINK /tax/ tax coonventtion）：兩個(gè)或者兩個(gè)以以上的主權(quán)國國家，為協(xié)調(diào)調(diào)相互間的一一系列稅收

25、分分配關(guān)系，通通過談判而簽簽定的一種書書面稅收協(xié)議議或者條約。3、國際轉(zhuǎn)移價(jià)價(jià)格（Interrnatioonal ttransffer prricingg）：Internaationaal Traansferr Pricce is definned aas thhe mulltinattionall corpporatiion maanagemment eembarkks froom thhe oveerall managgementt straategicc targget, ffor reealizaation certaain gooal, sso esttablisshes iinte

26、rnnal seettlemment pprice for tthe coonnecttion ttransaactionn (succh as buyinng andd sellling ggoods or prrovidiing seervicee) whiich beetweenn trannsnatiional conneectionn enteerprisse指跨國企業(yè)管理理當(dāng)局從其總總體經(jīng)營戰(zhàn)略略目標(biāo)出發(fā)，為為實(shí)現(xiàn)一定的的目的，而為為跨國關(guān)聯(lián)企企業(yè)之間進(jìn)行行的關(guān)聯(lián)交易易（如購銷貨貨物或者提供供勞務(wù)）所設(shè)設(shè)定的內(nèi)部結(jié)結(jié)算價(jià)格4、國際雙重課課稅（intternattionall dou

27、bble taaxatioon)：指兩兩個(gè)或者兩個(gè)個(gè)以上的國家家基于各自的的稅收管轄權(quán)權(quán)就同一征稅稅對(duì)象在同一一征稅期間課課征類似的稅稅種5.curreent raateThe excchangee ratee in eeffectt at tthe reelevannt finnanciaal staatemennt datte.現(xiàn)行匯率:相關(guān)關(guān)財(cái)務(wù)報(bào)表日日的實(shí)際匯率率.6. funcctionaal currrencyy.The priimary curreency iin whiich ann entiity dooes buusinesss andd geneeratess and s

28、pendds cassh. Itt is uusuallly thee currrency of thhe couuntry wheree the entitty is locatted annd thee currrency in whhich tthe boooks oof reccord aare maaintaiined.功能貨幣:一個(gè)個(gè)企業(yè)開展經(jīng)經(jīng)營及創(chuàng)造和和花費(fèi)現(xiàn)金所所使用的主要要貨幣,通常常是企業(yè)所在在國的貨幣和和記帳用的貨貨幣.7.monettary iitemsObligattions to paay or rightts to receiive a fixedd numbb

29、er off currrency unitss in tthe fuuture.貨幣性項(xiàng)目:在在未來支付固固定數(shù)額的責(zé)責(zé)任或者收取取固定貨幣數(shù)數(shù)額的權(quán)利.8.settllementt datee （交收日日期） The datte on whichh a paayablee is ppaid oor a rreceivvable is coollectted.9.Generral prrice llevel changge:refers to a movemment iin thee pricces off all goodss and serviices iin an econoomy on

30、n averrage.一般物價(jià)水平變變動(dòng)在經(jīng)濟(jì)濟(jì)變動(dòng)條件下下，全部商品品或者服務(wù)價(jià)價(jià)格發(fā)生的平平均變動(dòng)10.Speccific pricee channgerefers to thhe movvementt in tthe prrice oof a sspeciffic assset; e.g., a chhange in thhe priice off inveentoryy, plaant, oor equuipmennt. 11.GPL GPL is a cosst rattio thhat coomparees thee costt of aa baskket off goodds i

31、n the ccurrennt perriod wwith tthe coost off thatt samee baskket inn a prrior oor basse perriod.12.Purcchacinng powwer. TThe geenerall abillity oof a mmonetaary unnit too commmand ggoods and sservicces.購買力：一單位位貨幣一般所所能購買到的的商品和服務(wù)務(wù)。13.Geneeral ppurchaasing powerr equiivalenntsCurrenccy amoounts that ha

32、ve been adjussted ffor chhangess in tthe geenerall leveel of pricees.一般購買力等值值：已經(jīng)根據(jù)據(jù)一般物價(jià)水水平調(diào)整后的的貨幣數(shù)量。14.Moneetary assetts .a claimm to ffixed amounnt of curreency iin thrr futuure,liike caash orr accoounts receiivablee貨幣性資產(chǎn)：在在將來能獲得得固定數(shù)額貨貨幣的要求權(quán)權(quán)。例如現(xiàn)金金、應(yīng)收款。15.Moneetary liabiility. An obliigatioon to pa

33、y aa fixeed amoount oof currrencyy in tthe fuuture such as ann accoount ppayablle or debt that bear s a ffixed rate of innteresst貨幣性負(fù)債：在在將來支付固固定金額貨幣幣的義務(wù)，如如應(yīng)付款、承承擔(dān)固定利息息率的負(fù)債。16.Hypeerinfllationn An exceessivee ratee of iinflattion aas wheen thee geneeral llevel of prrices in ann econnomy iincreaases b

34、by morre thaan 25 perceent peer annnum.惡性通貨膨脹：一個(gè)國家的的一般物價(jià)水水平年增長率率超過25%的嚴(yán)重通貨貨膨脹。17 .Infflatioon increasse in the ggeneraal levvel off pricces off all goodss and serviices iin an econoomy.通貨膨脹：一個(gè)個(gè)國家全部商商品及服務(wù)的的價(jià)格的增長長（一般物價(jià)價(jià)水平）18.moneetary gainss Increasse in generral puurchassing ppower that occurr whenn

35、moneetary liabiilitiees aree heldd duriing a periood of inflaation.貨幣性利得：在在通貨膨脹期期間，由于持持有貨幣性負(fù)負(fù)債融資而得得到的一般購購買力增長額額。19.Moneetary losssesDecreasses inn geneeral ppurchaasing powerr thatt occuur wheen monnetoryy asseets arre helld durring aa periiod off infllationn.貨幣性損失：在在通貨膨脹期期間，由于持持有貨幣性資資產(chǎn)而得到的的一般購買力力增長

36、額。20.Direect exxchangge ratte metthod (quotee)( paayablee quoote應(yīng)付報(bào)報(bào)價(jià)法)In a diirect quotee, thee exchhange rate speciifies the nnumberr of domesstic curreency uunits needeed to acquiire a unit of fooreignn currrency.C.簡答題1.The ddeveloopmentt backkgrounnd of interrnatioonal aaccounnting國國際會(huì)計(jì)的發(fā)發(fā)展背景Wha

37、t waas thee histtoricaal bacckgrouund thhat prromoteed Internattionall Accoountinng hass beenn deveelopedd becoome a newlyy subjject? 什么歷史背背景下，促進(jìn)進(jìn)國際會(huì)計(jì)已已經(jīng)開發(fā)成為為一個(gè)新的主主題In the sixtiies orr seveenty oof thee 20thh centtury, Theree weree two majoor fieelds oof ecoonomicc backkgrounnd thhat Prromotee intee

38、rnatiional accouuntingg prodductioon dirrectlyy在20世紀(jì)紀(jì)六七十年代代，有兩個(gè)主主要領(lǐng)域的經(jīng)經(jīng)濟(jì)背景下，促促進(jìn)國際會(huì)計(jì)計(jì)直接產(chǎn)生。(1) Thee deveelopmeent off Inteernatiional tradde&thee markkets IInternnationnalizaation國國際貿(mào)易的發(fā)發(fā)展和市場國國際化(esspeciaally tthe cuurrenccy marrkets and tthe ccapitaal marrkets) （特別是是貨幣市場和和資本市場）(2)Trannsnatiional corp

39、ooratioons haave beeen riising and sstrongg(跨國公司司的興起和壯壯大)2.What are tthe maajor IInflueence ffactorrs of The AAccounnting Patteern?會(huì)計(jì)計(jì)模式的主要要影響因素？1) sourrces oof finnance資資金來源2) legaal sysstem法律律制度3) taxaation稅稅收4) poliiticall and econoomic tties政治治和經(jīng)濟(jì)關(guān)系系5) infllationn通貨膨脹6) leveel of econoomic ddeve

40、loopmentt經(jīng)濟(jì)發(fā)展水水平7) educcationn leveel教育水平平8) cultture文化化3.衍生工具(Derivvativee finaanciall insttrumennts )的含義及及特征。衍生金融工具是是指從傳統(tǒng)金金融工具中派派生出來的新新型金融工具具。是原生性性金融工具（如如股票、債券券）的衍生物物。簡單地說說，它是一種種通過預(yù)測股股價(jià)、利率、匯匯率等金融工工具未來市場場行情走勢，支支付少量保證證金，簽訂遠(yuǎn)遠(yuǎn)期合同或互互換不同金融融商品的派生生交易合約。 具有下列特征：其價(jià)值隨著特特定利率、金金融工具價(jià)格格、商品價(jià)格格、匯率、價(jià)價(jià)格指數(shù)、信信用等級(jí)、信信用指

41、數(shù)或其其他類似變量量的變動(dòng)而變變動(dòng)。不要求初始凈凈投資，或與與對(duì)市場情況況變動(dòng)有類似似反應(yīng)的其他他類型合同相相比，要求很很少的初始凈凈投資。在未來某一日日期結(jié)算。4.pleasse tallk aboout thhe thrree viiewpoiint abbout tthe deefinittion oof intternattionall accoountinng.請你從從這3個(gè)角度度談?wù)剣H會(huì)會(huì)計(jì)的定義。Viewpoiint 1: Worlld Acccountiing世界會(huì)會(huì)計(jì)This viiewpoiint thhink iinternnationnal acccountting

42、iis a ggloball systtem thhat shhould be addoptedd by aall coountriies. IIt ougght too estaablishh a seet of generrally acceppted aaccounnting standdard. Transsnatioonal ccorporrationns acccordinng thiis staandardd to ppreparre thheir ffinanccial sstatemment.這種觀點(diǎn)認(rèn)為，國國際會(huì)計(jì)是一一個(gè)應(yīng)當(dāng)所有有國家通過的的全球性的制制度。應(yīng)該建建立一套

43、普遍遍接受的會(huì)計(jì)計(jì)準(zhǔn)則?？鐕靖鶕?jù)這個(gè)個(gè)標(biāo)準(zhǔn)來編制制財(cái)務(wù)報(bào)表。Viewpoiint 2: Inteernatiional Accouuntingg國際會(huì)計(jì)This coonceptt is tto undderstaand innternaationaal acccountiing iis a ssubjecct thaat ressearchh eachh counntryss accoountinng, thhink tthat iinternnationnal acccountting shoulld incclude standdard, methood andd the vari

44、oous acccountting pprinciiples of alll couuntriees. Thherefoore, ccan noot hoppe thaat esttablissh a set oof innternaationaal , iideal accouuntingg prinnciplee, intternattionall accoountinng shoould bbe thee convvergennce（集合合） of all ccountrries. Accouuntingg stanndardss and conveentionns on worldd.

45、這一概念是理解解國際會(huì)計(jì)是是一門研究每每個(gè)國家的會(huì)會(huì)計(jì)，認(rèn)為應(yīng)應(yīng)包括國際會(huì)會(huì)計(jì)標(biāo)準(zhǔn)，方方法和所有國國際的會(huì)計(jì)準(zhǔn)準(zhǔn)則。因此，不不能希望建立立一套理想的的國際會(huì)計(jì)原則則，國際會(huì)計(jì)計(jì)應(yīng)該是所有有國家的會(huì)計(jì)準(zhǔn)則和和世界公約的集合。 Viewwpointt 3: AAccounnting of FForeiggn Suubsidiiariess外國子公司司會(huì)計(jì)This coonceptt is tto undderstaand innternaationaal acccountiing aas a ccoursee thatt reseearch the aaccounnting practtice o

46、of parrent ccompanny andd subssidiarry. Siince fforeiggn subbsidiaary wiill bee makee accoount uuse thhe cuurrenccy meaasuremment uunit oof thee counntry wwhere they are. Its ffinanccial sstatemment wwill aaccordd withh thatt counntryss reguulatioon. Thherefoore, IIt shoould bbe commpare the ddiffer

47、rence of tthe acccountting pprinciiple, systeem, meethod betweeen thhe hommelandd and otherr counntriess. Undder thhis viiewpoiint, tthe maajor ccontennts off inteernatiional accouuntingg inccludess how to trranslaation the ffinanccial sstatemment ppreparred usse forreign curreency uunit iinto hhome

48、laand cuurrenccy uniit; Hoow to prepaare thhe amaalgamaated （合合并）acccountiing sttatemeent bbetweeen parrent ccompanny witth subbsidiaary; AAnd soo on. 這一概念念是理解國際際會(huì)計(jì)作為一一個(gè)過程，研研究母公司和和子公司的會(huì)會(huì)計(jì)慣例。因因?yàn)橥鈬庸緫?yīng)使用國國家貨幣計(jì)量量單位記錄賬賬戶。其財(cái)務(wù)務(wù)報(bào)表應(yīng)與該該國的規(guī)章相相符合。該國國與其他國家家之間應(yīng)當(dāng)比比較不同的會(huì)會(huì)計(jì)準(zhǔn)則、制制度和方法。報(bào)報(bào)告的主要內(nèi)內(nèi)容包括使用用外國貨幣單單位編制的財(cái)財(cái)務(wù)報(bào)表如何

49、何轉(zhuǎn)化為使用用本國貨幣單單位編制的財(cái)財(cái)務(wù)報(bào)表。如如何籌備母公公司和子公司司的合并財(cái)務(wù)務(wù)報(bào)表，等等等。5. How many compoonentss thatt a tyypicall annuual fiinanciial reeport of a largee U.S.corpooratioon inccludess ?Whaat aree theyy? 一個(gè)大型美美國公司典型型的年度財(cái)務(wù)務(wù)報(bào)告中包括括幾個(gè)部分,它們是什么么？A typiccal annnual finanncial reporrt of a larrge U.S.corrporattion iincluddes thhe

50、 folllowinng commponennts:一個(gè)大型美國公公司的典型年年度財(cái)務(wù)報(bào)告告由以下部分組組成：1).repoort off manaagemennt經(jīng)營報(bào)告告2.)repoort off indeependeent auuditorrs獨(dú)立審計(jì)計(jì)報(bào)告3.)Primmary ffinanccial sstatemments (incoome sttatemeent, bbalancce sheeet,sttatemeent off cashh flowws,staatemennt of comprrehenssive iincomee,and stateement of stto

51、ckhoolderss equuity) 主要財(cái)務(wù)報(bào)報(bào)表（損益表表，資產(chǎn)負(fù)債債表，現(xiàn)金流流量報(bào)表，報(bào)報(bào)表的綜合收收入，并聲明明股東權(quán)益）4.)manaagemennt disscussiion annd anaalysiss of rresultts of operaationss and finanncial condiition管管理層經(jīng)營業(yè)業(yè)績和財(cái)務(wù)狀狀況的討論與與分析5.)notees to finanncial stateementss財(cái)務(wù)報(bào)表附附注6.)fivee-or tten-yeear coompariison oof sellectedd finaanciall dataa

52、5或10年年的比較選擇擇性的財(cái)務(wù)數(shù)數(shù)據(jù)7).seleected quartterly data.選擇性季度度數(shù)據(jù)6.Britiish fiinanciial reeportiing geenerallly inncludee 7 paarts,wwhat aare thhey? 英國財(cái)務(wù)報(bào)報(bào)告通常包括括7部分，它它們是什么？In Brittish ,Finanncial stateementss geneerallyy incllude:Directoors rreportt; 董事報(bào)告Profit and lloss aaccounnt andd balaance ssheet; 損益表及及

53、資產(chǎn)負(fù)債表表cash fllow sttatemeent; 現(xiàn)現(xiàn)金流量表Statemeent off totaal reccognizzed gaains aand loosses; 全部已確確認(rèn)利得和損損失Statemeents oof acccountiing pooliciees; 會(huì)計(jì)計(jì)政策的聲明明Notes tthat aare reeferennced tto thee finaanciall stattementts; 財(cái)務(wù)務(wù)報(bào)表附注Auditorrs reeport審審計(jì)師的報(bào)告告7.Pleasse expplain the mmain ccontennts off Britt

54、ish DDirecttors reporrts請解釋釋英國董事的的報(bào)告的主要要內(nèi)容The dirrectorrs reeport addreesses princcipal businness aactiviities, reviiew off operrationns andd likeely deeveloppmentss, impportannt posst-ballance sheett evennts, rrecommmendedd diviidendss, nammes off the direcctors and ttheir shareeholdiings,aand pool

55、iticcal annd chaaritabble coontribbutionns.(涉及及主要經(jīng)營活活動(dòng)、營業(yè)回回顧和可能的的發(fā)展、重要要的資產(chǎn)負(fù)債債表日后事項(xiàng)項(xiàng)、建議的股股利、董事會(huì)會(huì)名單及持股股狀況，以及及對(duì)政治和慈慈善事業(yè)的捐捐贈(zèng)。)8.pleasse tallk aboout thhe thrree offfshooots off FRC and ttheir functtion? 請你談?wù)凢FRC的三個(gè)個(gè)分支和它們們的功能1.Accouuntingg Stanndardss Boarrd,ASBB會(huì)計(jì)準(zhǔn)則委委員會(huì)The ASBB issuues Fiinanciial Reepo

56、rtiing Sttandarrds. 會(huì)會(huì)計(jì)準(zhǔn)則委員員會(huì)發(fā)布會(huì)計(jì)計(jì)準(zhǔn)則2.Urgennt Isssues TTask FForce,UITF應(yīng)應(yīng)急會(huì)計(jì)準(zhǔn)則則工作組 Thee UITFF to rresponnd quiickly to neew prooblem and tto isssue cllarifiicatioons off the accouuntingg stanndardss and otherr reguulatioons (ccalledd UITFF Absttractss) 應(yīng)急會(huì)計(jì)準(zhǔn)準(zhǔn)則工作組快快速響應(yīng)新的的問題，并發(fā)發(fā)布會(huì)計(jì)標(biāo)準(zhǔn)準(zhǔn)和其他法規(guī)規(guī)的解釋說明明3.Fin

57、anncial Reporrting Revieew Pannel ,FFRRP) 財(cái)務(wù)匯報(bào)檢檢討委員會(huì)FRRP caan invvestiggate ccomplaaints aboutt depaarturee fromm accoountinng staandardds. （FRRP可以以調(diào)查有關(guān)違違背會(huì)計(jì)準(zhǔn)則則的投訴）9.Pleasse expplain the mmain ccontennts off the Direcctorss repoorts iin Briitish.（與第7題題相同）The dirrectorrs reeport addreesses princcipal

58、 businness aactiviities,revieew of operaationss and likelly devvelopmments,imporrtant post-balannce shheet eeventss,recoommendded diividennds,naames oof thee direectorss and theirr sharreholddings,and ppolitiical aand chharitaable ccontriibutioons.10.Six organnizatiions hhave bbeen kkey pllayerss in

59、 ssettinng intternattionall accoountinng staandardds andd in ppromotting iinternnationnal acccountting hharmonnizatiion.Whhat arre theey?6個(gè)組組織系 制定定國際會(huì)計(jì)準(zhǔn)準(zhǔn)則，并促進(jìn)進(jìn)國際會(huì)計(jì)一一致有著關(guān)鍵鍵地位，它們們是什么？1.Interrnatioonal AAccounnting Standdards Boardd(IASBB) （國際際會(huì)計(jì)準(zhǔn)則理理事會(huì)）2.Commiissionn of tthe euuropeaan Uniion(EUU) （歐盟盟

60、）3.Interrnatioonal OOrganiizatioon of Securritiess Commmisionn(IOSCCO) （國國際證監(jiān)會(huì)組組織）4. Inteernatiional Federrationn of AAccounntantss(IFACC) （國際會(huì)計(jì)師師聯(lián)合會(huì)）5.Uniteed Nattions Interrgoverrmentaal Worrking Groupp of EExpertts on Interrnatioonal SStandaards oof Acccountiing annd Repportinng(ISAAR)( （會(huì)計(jì)準(zhǔn)準(zhǔn)則專家組