2023年-国际会计复习资料中英结合版.docx

国际会计复习资料A.Basic Knowledge1 .we view accounting as consisting of three broad areas： measurement 以及me33mont（计 量）disclosuredis'kl0U3a（披露）and auditingt'oitirj（审计）二2 .The three international organization of accounting profession are（International Federation of Accountants；IFAC）（国际会计师联合会）（International Accounting Standards Committee； IASC）（国际会计准则委员会）（International Auditing practice Committee；IAPC）（国际审计实务委员会）3 .Hofstede5s four cultural dimensions are （霍夫斯泰德的四个文化层面）：（1 Individualism（个人主义）（2）powedistance （权力星巨离）（3）uncertairty avoidance （风险规避）（4）masculinity （阳刚之气）4 . The four culture dimensions that affect a nation5s financial reporting practices by Gray refer to?影响一个国家的财务报告的做法的四个层面系指：（1 professionalism （职业主义维度）（2） Uniformly （统一性维度）（3）consevatism （保守主义维度）（4）Sececy （保密性维度）5 .Accounting standard setting normally involves a combination of private and public sector groups.（会计准则的制定通常涉及结合私营和公共部门的群体。）6 .The private sector includes the accounting profession and other groups affected by the financial reporting process.（私营部门包括会计专业和受财务报告程序影响的其他团体。）7 .The public sector includes such agencies as tax authorities ministries responsible for commercial law,and securities commissions.（公共部门,包括负责商业法的税务机关部委和证券 委员会）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 position and results of operations or toward compliance with legal （符合法律法规）requirements and tax laws.9.The countries who emphasize Fairnessand substance over forminclude United Kingdom,United States, Canada, Mexico and Philippines.Their accounting systems are usually 5.United Nations Intergovermental Working Group of Experts on International Standards of Accounting and Reporting(ISAR)(会计准则专家组),part of United Nations Conference on Trade and Development(UNCTAD)(联合国贸易与发展会议)6.Organization for Economic Coorperation and Development Working Group on Accounting Standards (OECD Working Group)(经济合作与发展工作组)11 .Why are Financial Statement Potentially Misleading During Periods of Changing Prices?在价 格变动期间，为什么财务报表具有误导性？During a period of specific price changes, assets recorded at their original acquisition costs seldom reflect the assets5 current (higher) value resulting in an overstatement in reported income. This, in turn, may lead to higher taxes,higher dividends and higher wages 具体价格变动期间，资产记录其原始购置成本很少反映资产当前的(更高)的价值造成多报的收入。 反过来，这可能会导致高税收，高股息和更高的工资。D.业务题1 .example： assume a company earns 200,000 yuan this year, subject to a 35 percent corporate income tax . And distributes a 60 percent dividend to its shareholders. Who is in 30 percent personal income tax .例如：假设一家公司今年的收入为200, 000元，企业所得税为35%,股息为60%,个人所得税税 率为30%Please calculate the total tax paid on corporate income under classical system, tax-split system and shift system .请计算在典型税收制度以及税收分割制度以及轮班制度下，企业所得税的 金额。under the tax-split system, assumed a 20 percent for income have been allocated . 50 percent for retained earnings .在税收分割制度，已分配收入的20%,留存收益50%under the shift system, assumed that the credit ratio of 25%根据轮班制度,假定贷款比率为 25 % 2.Assume that a U.S. firm imports equipment from Germany on March 1 for UK£200,000 when the exchange rate is $1.3112 per euro. Payment in euro does not have to be made until April 30. Assume that on March 31, the exchange rate is $1.3500 per euro and on April 30 is $1.3300 .Also, Assume that the firm's books are closed at the end of the calendar quarter.假设在3月1日一家美国公司从德国进口设备UK£200,000,当汇率是$1.311 2/EU$1,用欧元支付 货币，付款期限为：4月30日。假设在3月31日，汇率是$1.3500/EU$1, 4月30日是$1.3300,另外，假设，该公司Required：Please give the journal entries both to the buyer and the seller.要求：做出买卖双方的 会计分录。3. Example：Suppose ABC company is a subsidiary of a Chinese company located in another country. The FC is functional currency .The balance sheet, income statement and related exchange rate listed below：范例：假设ABC公司是中国公司的一个子公司，位于在另一个国家。 功能货币。资产负债表，损益表和相关的汇率列举如下：Required： Use the four different methods to translate the balance sheet and income statement which expressed at FC into Chinese RMB yuan.要求：使用四种不同的方法,将资产负债表和损 益表中的货币转换成人民币。4. Derivative financial instruments accounting.彳行生金融工具会计5. Foreign currency transaction accounting under Two-transaction Perspective.夕卜，匚交易会计 的两种观点associated with a common law legal system and shareholders as the principal source of finance. （强调公平和实质重于形式的国家包括英国，美国，加拿大，墨西哥和菲律宾。它们的会计制度通常 与普通法法律制度和股东的主要资金来源联系。10 .Countries whose accounting system are oriented toward compliance with legal （符合法律法 requirements tend to have a code law legal system and rely heavily on banks and the governments as sources of finance.11 .Accounting in the United States is regulated by a private sector body the Financial Accounting Standards board, or FASB （贝才务会计准贝U委员会）,but a governmental agency （the Securities and Exchange Commission, or SEC）（美国证券交易委员会）underpins the authority of its standards. SEC have right to supervise and revise to the standard finally . 在美国会计是受一 个私营部门机构（财务会计标准委员会）管制的，但政府机构（美国证券交易委员会）的权威基础是 其标准。美国证券交易委员会最后也有权监督和修订标准。12 .The basic characteristic of United Kingdom Accounting 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.（会计的“真实和公正”第一次出现在英国的公司法）14 .FASB has Seven full-timemembers?（财务会计准则委员会有7个全职成员）15 In France, large companies must also prepare documents relating to the prevention of business bankruptcies and a social report .（在法国，大企业也必须准备有关防止企业破产和和社 会报告O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 the average rate （以下三个 汇率可以用来转化外币货币为本国货币,它们是现行汇率，历史汇率和平均汇率）17 .There are four methods can answer the questions above and be used in foreign currencytranslation.Concepts：1 .current rate method （现行汇率法）2 .current-nonciiiTent method （流动T生与非流动，性法）3 .monetary-nonmonetary method （货币性与非货币性项目法）"temporal method （时态法）1 7.ln a direct quote （直接标价），the exchange rate specifies the number of domestic currency units（本国货币单位）needed to acquire a unit of foreign currency.（夕卜国货币）18 .The majority countries in the world use the direct quote except Britishand America .19 .under deferral （递延） method translation gains and losses （夕卜币折算损益）are listed on thebalance sheet （资产负债表）.It is regarded as a single item,uTranslation gains （losses）55, list atthe part of “owner's equity55（所有者权益）.20 . The government of the hostcountry levy taxes on the benefit from dividend （股息），interest（利息）and royHty payments （特许使用金）that gained by foreign invester is withholding tox（预提所得税）.21 .There are three calculation of added-value tax（增值税）additive method（叠力口法），subtractive method（减数法）and tax by tax method.（ tax-deducting method ）（实耗扣税法）But most countries use tax by tax method.22 . There are three recognition principles about the revenue （4攵入）that foreign institutions obtained in foreign countries ： principle of territorial （属土也管辖）,principle of personand world principle.23 . There are three major international popular tax administration systems, namely, classicalsystem, tax-split system （税收分割制度）avd shift system.（轮班制度）24 . the method of avoidance of international double taxation usually consist of taxdeductions,tax creditard tax exemption.（避免国际双重征税的方法通常包括减税，课税扣除和免税）25 .The important act relate to British accounting regulation is The Companies Act.涉及至l英国的会计制度最重要的法例是公司法。26 .The basic characteristic of France Accounting Pattern is tax oriented accounting.法国会计模式的基本特征是面向税务会计27 .There are four methods be used in foreign currency translation：current ratemethod,cuirent-noncurrent method,monetary-nonmonetary methodand temporal method.28 .Current cost-based net income include two parts,one is realized income （实际收入）Jheother is unrealized holding gains （未实现的资产持有损益）.29 . at present, primary derivative financial instruments may be classified into following categories：futijres contract , option contract,forward contract and swap contract.目前，主要 衍生金融工具可分为下列几类：期货合同，期权合同，远期合同和互换合同30 . The recognition of derivative financial instruments can be mainly divided into theephases：iriitial recognition,subsequent recognition and de- recognition.确认衍1生金融工具, 主要可以分为三个阶段：初始确认，后续确认和终止承认。31 .Accounting for the financial statement effects of general price-level changes is called the_Historical cost-constant purchasing powermodel.Accourtirg for specific price changes isreferred to as the current cost modelB.名词解释 1以及国际税务(international taxation)：指两个或者两个以上的国家，在凭借其税收管辖权对同 一跨国纳税人的同一项所得征税时，所形成的各国政府与跨国纳税人之间的税收征纳关系，以及国家 与国家之间的税收分配关系。2 以及国际税务协定(international tax convention)：两个或者两个以上的主权国家，为协调相互间的一系列税收分配关系，通过谈判而签定的一种书面税 收协议或者条约。3 以及国际转移价格(International transfer pricing)：International Transfer Price is defined 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 enterprise指跨国企业管理当局从其总体经营战略目标出发，为实现一定的目的，而为跨国关联企业之间进行的 关联交易(如购销货物或者提供劳务)所设定的内部结算价格.4以及国际双重课税(international double taxation)：指两个或者两个以上的国家基于各自的税收管 辖权就同一征税对象在同一征税期间课征类似的税种.5 .current rateThe exchange rate in effect at the relevant financial statement date.现行汇率:相关财务报表日的实际汇率.6 . functional currency.The primary 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.功能货币:一个企业开展经营及创造和花费现金所使用的主要货币，通常是企业所在国的货币和记帐用 的货币.7 .monetary itemsObligations to pay or rights to receive a fixed number of currency units in the future.货币性项目:在未来支付固定数额的责任或者收取固定货币数额的权利.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.一般物价水平变动.在经济变动条件下，全部商品或者服务价格发生的平均变动.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 basket in a prior or base period.12 .Purchacing power. The general ability of a monetary unit to command goods and services.购买力：一单位货币一般所能购买到的商品和服务。13 .General purchasing power equivalentsCurrency amounts that have been adjusted for changes in the general level of prices.一般购买力等值：已经根据一般物价水平调整后的货币数量。14 .Monetary assets .a claim to fixed amount of currency in thr future,like cash or accounts receivable货币性资产：在将来能获得固定数额货币的要求权。例如现金以及应收款。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货币性负债：在将来支付固定金额货币的义务，如应付款以及承担固定利息率的负债。16 . HyperinflationAn excessive rate of inflation as when the general level of prices in an economy increases by more than 25 percent per annum.恶性通货膨胀：一个国家的一般物价水平年增长率超过25%的严重通货膨胀。17 .Inflation .increase in the general level of prices of all goods and services in an economy.通货膨胀：一个国家全部商品及服务的价格的增长（一般物价水平）18 .monetary gainsIncrease in general purchasing power that occur when monetary liabilities are held during a period of inflation.货币性利得：在通货膨胀期间，由于持有货币性负债融资而得到的一般购买力增长额。19 .Monetary lossesDecreases in general purchasing power that occur when monetory assets are held during a period of inflation.货币性损失：在通货膨胀期间，由于持有货币性资产而得到的一般购买力增长额。20 .Direct exchange rate method (quote)( payable quote 应付报价法)In a direct quote, the exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency.c.简答题1 .The development background of international accounting 国际会计的发展背景What was the historical background that promoted International Accounting has been developed become a newly subject?什么历史背景下，促进国际会计已经开发成为一个新的主题 In the sixties or seventy of the 20th century, There were two major fields of economic background that Promote international accounting production directly 在 20 世纪六七十年代, 有两个主要领域的经济背景下，促进国际会计直接产生。1 1) The development of International trade&the markets Internationalization 国际贸易的发展和 市场国际化(especially the currency markets and the capital markets)(特另U是货币市场和资本市场) (2)Transnational corporations have been rising and strong(跨国公司的兴起和壮大)2 .What are the major Influence factors of The Accounting Pattern?会计模式的主要影响因素？1) sources of finance 资金来源2) legal system 法律制度3) taxation 税收4) political and economic ties 政治和经济关系5) inflation通货膨胀6) level of economic development 经济发展水平7) education level 教育水平8) culture 文化3 .衍生工具(Derivative financial instruments )的含义及特征。衍生金融工具是指从传统金融工具中派生出来的新型金融工具。是原生性金融工具(如股票以及债券) 的衍生物。简单地说，它是一种通过预测股价以及利率以及汇率等金融工具未来市场行情走势，支付 少量保证金，签订远期合同或互换不同金融商品的派生交易合约。具有下列特征：其价值随着特定利率以及金融工具价格以及商品价格以及汇率以及价格指数以及信用等级以及信 用指数或其他类似变量的变动而变动。不要求初始净投资，或与对市场情况变动有类似反应的其他类型合同相比，要求很少的初始净投资。 在未来某一日期结算。4 .please talk about the three viewpoint about the definition of international accounting.请你从这 3个角度谈谈国际会计的定义。Viewpoint 1 ： World Accounting 世界会计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 prepare their financial statement.这种观点认为，国际会计是一个应当所有国家通过的全球性的制度。应该建立一套普遍接受的会 计准则。跨国公司根据这个标准来编制财务报表。Viewpoint 2： International Accounting 国际会计This concept is to understand international accounting is a subject that research each country's accounting, think that international accounting should include standard, method and the various accounting principles of all countries. Therefore, can not hope that establish a set of international , ideal accounting principle, international accounting should be the convergence （集合） of all countries. Accounting standards and conventions on world.这一概念是理解国际会计是一门研究每个国家的会计，认为应包括国际会计标准，方法和所有 国际的会计准则。因此，不能希望建立一套理想的国际会计原则，国际会计应该是所有国家的会计准 则和世界公约的集合。Viewpoint 3： Accounting of Foreign Subsidiaries 夕卜国子公司会计This concept is to understand international accounting as a course that research the accounting practice of parent company and subsidiary. Since foreign subsidiary will be make 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 viewpoint, the major contents of international accounting includes howto translation the financial statement prepared use foreign currency unit into homeland currency unit； How to prepare the amalgamated （合并）accounting statement between parent company with subsidiary； And so