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国际会计复习资料A.BasicKnowledge.weviewaccountingasconsistingofthreebroadareas measurement以及「me33mont](计量)disclosure[diskl0U3a](披露)andauditingto^itirj](审计)二.Thethreeinternationalorganizationofaccountingprofessionare(InternationalFederationofAccountants;IFAC)(国际会计师联合会)(InternationalAccountingStandardsCommittee;IASC)(国际会计准则委员会)(InternationalAuditingpracticeCommittee;IAPC)(国际审计实务委员会).Hofstede5sfourculturaldimensionsare(霍夫斯泰德的四个文化层面)(1Individualism(个人主义)
(2)powe「distance(权力星巨离)
(3)uncertairtyavoidance(风险规避)
(4)masculinity(阳刚之气).Thefourculturedimensionsthataffectanation5sfinancialreportingpracticesbyGrayreferto影响一个国家的财务报告的做法的四个层面系指(1professionalism(职业主义维度)
(2)Uniformly(统一性维度)
(3)conse「vatism(保守主义维度)
(4)Sec「ecy(保密性维度).Accountingstandardsettingnormallyinvolvesacombinationofprivateandpublicsectorgroups.(会计准则的制定通常涉及结合私营和公共部门的群体).Theprivatesectorincludestheaccountingprofessionandothergroupsaffectedbythefinancialreportingprocess.(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).Thepublicsectorincludessuchagenciesastaxauthoritiesministriesresponsibleforcommerciallawandsecuritiescommissions.(公共部门包括负责商业法的税务机关部委和证券委员会).Onekeydistinctioninfinancialreportingiswhetheraccountingisorientedtoward(定位于)afairpresentation(公允表述)offinancialpositionandresultsofoperationsortowardcompliancewithlegal(符合法律法规)requirementsandtaxlaws.
9.ThecountrieswhoemphasizeFairnessandsubstanceoverformincludeUnitedKingdomUnitedStatesCanadaMexicoandPhilippines.Theiraccountingsystemsareusually
5.UnitedNationsIntergovermentalWorkingGroupofExpertsonInternationalStandardsofAccountingandReportingISAR会计准则专家组partofUnitedNationsConferenceonTradeandDevelopmentUNCTAD联合国贸易与发展会议
6.OrganizationforEconomicCoorperationandDevelopmentWorkingGrouponAccountingStandardsOECDWorkingGroup经济合作与发展工作组
11.WhyareFinancialStatementPotentiallyMisleadingDuringPeriodsofChangingPrices在价格变动期间,为什么财务报表具有误导性?Duringaperiodofspecificpricechangesassetsrecordedattheiroriginalacquisitioncostsseldomreflecttheassets5currenthighervalueresultinginanoverstatementinreportedincome.Thisinturnmayleadtohighertaxeshigherdividendsandhigherwages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 assumeacompanyearns200000yuanthisyearsubjecttoa35percentcorporateincometax.Anddistributesa60percentdividendtoitsshareholders.Whoisin30percentpersonalincometax.例如假设一家公司今年的收入为200000元,企业所得税为35%股息为60%个人所得税税率为30%Pleasecalculatethetotaltaxpaidoncorporateincomeunderclassicalsystemtax-splitsystemandshiftsystem.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underthetax-splitsystemassumeda20percentforincomehavebeenallocated.50percentforretainedearnings.在税收分割制度,已分配收入的20%留存收益50%undertheshiftsystemassumedthatthecreditratioof25%根据轮班制度假定贷款比率为25%
2.AssumethataU.S.firmimportsequipmentfromGermanyonMarch1forUK£200000whentheexchangerateis$
1.3112pereuro.PaymentineurodoesnothavetobemadeuntilApril
30.AssumethatonMarch31theexchangerateis$
1.3500pereuroandonApril30is$
1.
3300.AlsoAssumethatthefirmsbooksareclosedattheendofthecalendarquarter.假设在3月1日一家美国公司从德国进口设备UK£200000当汇率是$
1.3112/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$14月30日是$
1.3300另外,假设,该公司Required Pleasegivethejournalentriesbothtothebuyerandtheseller.要求做出买卖双方的会计分录Example SupposeABCcompanyisasubsidiaryofaChinesecompanylocatedinanothercountry.TheFCisfunctionalcurrency.Thebalancesheetincomestatementandrelatedexchangeratelistedbelow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 UsethefourdifferentmethodstotranslatethebalancesheetandincomestatementwhichexpressedatFCintoChineseRMByuan.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Derivativefinancialinstrumentsaccounting.彳行生金融工具会计ForeigncurrencytransactionaccountingunderTwo-transactionPerspective.夕卜,匚交易会计的两种观点associatedwithacommonlawlegalsystemandshareholdersastheprincipalsourceoffinance.(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.Countrieswhoseaccountingsystemareorientedtowardcompliancewithlegal(符合法律法requirementstendtohaveacodelawlegalsystemandrelyheavilyonbanksandthegovernmentsassourcesoffinance..AccountingintheUnitedStatesisregulatedbyaprivatesectorbodytheFinancialAccountingStandardsboardorFASB(贝才务会计准贝U委员会)butagovernmentalagency(theSecuritiesandExchangeCommissionorSEC)(美国证券交易委员会)underpinstheauthorityofitsstandards.SEChaverighttosuperviseandrevisetothestandardfinally.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.ThebasiccharacteristicofUnitedKingdomAccountingpatternistherequirementtofinancialaccountingandreportisfromthecompanieslaw.(公司法).Theaccounting“thetrueandfairviewappearinUnitedKingdomcompanieslaw
(1948)first.(会计的“真实和公正”第一次出现在英国的公司法).FASBhasSevenfull-timemembers(财务会计准则委员会有7个全职成员)InFrancelargecompaniesmustalsopreparedocumentsrelatingtothepreventionofbusinessbankruptciesandasocialreport.(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).Thefollowingthreeexchangeratescanbeusedtotranslateforeigncurrencybalancestodomesticcurrency.theyarethecurrentrate.thehistoricalrateandtheaveragerate(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).Therearefourmethodscananswerthequestionsaboveandbeusedinforeigncurrencytranslation.Concepts.currentratemethod(现行汇率法).current-nonciiiTentmethod(流动T生与非流动,性法).monetary-nonmonetarymethod(货币性与非货币性项目法)temporalmethod(时态法)
17.lnadirectquote(直接标价),theexchangeratespecifiesthenumberofdomesticcurrencyunits(本国货币单位)neededtoacquireaunitofforeigncurrency.(夕卜国货币).ThemajoritycountriesintheworldusethedirectquoteexceptBritishandAmerica..underdeferral(递延)methodtranslationgainsandlosses(夕卜币折算损益)arelistedonthebalancesheet(资产负债表).ItisregardedasasingleitemuTranslationgains(losses)55listatthepartof“ownersequity55(所有者权益)..Thegovernmentofthehostcountrylevytaxesonthebenefitfromdividend(股息),interest(利息)androyHtypayments(特许使用金)thatgainedbyforeigninvesteriswithholdingtox(预提所得税)..Therearethreecalculationofadded-valuetax(增值税)additivemethod(叠力口法),subtractivemethod(减数法)andtaxbytaxmethod.(tax-deductingmethod)(实耗扣税法)Butmostcountriesusetaxbytaxmethod..Therearethreerecognitionprinciplesabouttherevenue(4攵入)thatforeigninstitutionsobtainedinforeigncountries principleofterritorial(属土也管辖)principleofpersonandworldprinciple..Therearethreemajorinternationalpopulartaxadministrationsystemsnamelyclassicalsystemtax-splitsystem(税收分割制度)avdshiftsystem.(轮班制度).themethodofavoidanceofinternationaldoubletaxationusuallyconsistoftaxdeductionstaxcreditardtaxexemption..(避免国际双重征税的方法通常包括减税,课税扣除和免税).TheimportantactrelatetoBritishaccountingregulationisTheCompaniesAct.涉及至l英国的会计制度最重要的法例是公司法.ThebasiccharacteristicofFranceAccountingPatternistaxorientedaccounting.法国会计模式的基本特征是面向税务会计.Therearefourmethodsbeusedinforeigncurrencytranslation currentratemethodcuirent-noncurrentmethodmonetary-nonmonetarymethodandtemporalmethod..Currentcost-basednetincomeincludetwopartsoneisrealizedincome(实际收入)Jheotherisunrealizedholdinggains(未实现的资产持有损益)..atpresentprimaryderivativefinancialinstrumentsmaybeclassifiedintofollowingcategories futijrescontractoptioncontractforwardcontractandswapcontract.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.Therecognitionofderivativefinancialinstrumentscanbemainlydividedintoth「eephases iriitialrecognitionsubsequentrecognitionandde-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.Accountingforthefinancialstatementeffectsofgeneralprice-levelchangesiscalledthe_Historicalcost-constantpurchasingpowermodel.AccourtirgforspecificpricechangesisreferredtoasthecurrentcostmodelB.名词解释1以及国际税务internationaltaxation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以及国际税务协定internationaltaxconvention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以及国际转移价格Internationaltransferpricing InternationalTransferPriceisdefinedasthemultinationalcorporationmanagementembarksfromtheoverallmanagementstrategictargetforrealizationcertaingoalsoestablishesinternalsettlementpricefortheconnectiontransactionsuchasbuyingandsellinggoodsorprovidingservicewhichbetweentransnationalconnectionenterprise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internationaldoubletaxation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..currentrateTheexchangerateineffectattherelevantfinancialstatementdate.现行汇率:相关财务报表日的实际汇率..functionalcurrency.Theprimarycurrencyinwhichanentitydoesbusinessandgeneratesandspendscash.Itisusuallythecurrencyofthecountrywheretheentityislocatedandthecurrencyinwhichthebooksofrecordaremaintained.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..monetaryitemsObligationstopayorrightstoreceiveafixednumberofcurrencyunitsinthefuture.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..settlementdate交收日期Thedateonwhichapayableispaidorareceivableiscollected..Generalpricelevelchange referstoamovementinthepricesofallgoodsandservicesinaneconomyonaverage.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..Specificpricechangereferstothemovementinthepriceofaspecificasset;e.g.achangeinthepriceofinventoryplantorequipment..GPLGPLisacostratiothatcomparesthecostofabasketofgoodsinthecurrentperiodwiththecostofthatsamebasketinapriororbaseperiod..Purchacingpower.Thegeneralabilityofamonetaryunittocommandgoodsandservices.购买力一单位货币一般所能购买到的商品和服务.GeneralpurchasingpowerequivalentsCurrencyamountsthathavebeenadjustedforchangesinthegenerallevelofprices.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.Monetaryassets.aclaimtofixedamountofcurrencyinthrfuturelikecashoraccountsreceivable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.Monetaryliability.Anobligationtopayafixedamountofcurrencyinthefuturesuchasanaccountpayableordebtthatbearsafixedrateofinterest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.HyperinflationAnexcessiverateofinflationaswhenthegenerallevelofpricesinaneconomyincreasesbymorethan25percentperannum.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.Inflation.increaseinthegenerallevelofpricesofallgoodsandservicesinaneconomy.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).monetarygainsIncreaseingeneralpurchasingpowerthatoccurwhenmonetaryliabilitiesareheldduringaperiodofinflation.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.MonetarylossesDecreasesingeneralpurchasingpowerthatoccurwhenmonetoryassetsareheldduringaperiodofinflation.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.Directexchangeratemethodquotepayablequote应付报价法Inadirectquotetheexchangeratespecifiesthenumberofdomesticcurrencyunitsneededtoacquireaunitofforeigncurrency.c.简答题
1.Thedevelopmentbackgroundofinternationalaccounting国际会计的发展背景WhatwasthehistoricalbackgroundthatpromotedInternationalAccountinghasbeendevelopedbecomeanewlysubject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Inthesixtiesorseventyofthe20thcenturyThereweretwomajorfieldsofeconomicbackgroundthatPromoteinternationalaccountingproductiondirectly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1ThedevelopmentofInternationaltradethemarketsInternationalization国际贸易的发展和市场国际化especiallythecurrencymarketsandthecapitalmarkets特另U是货币市场和资本市场2Transnationalcorporationshavebeenrisingandstrong跨国公司的兴起和壮大.WhatarethemajorInfluencefactorsofTheAccountingPattern会计模式的主要影响因素?sourcesoffinance资金来源legalsystem法律制度taxation税收politicalandeconomicties政治和经济关系inflation通货膨胀levelofeconomicdevelopment经济发展水平educationlevel教育水平culture文化.衍生工具Derivativefinancialinstruments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
①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
②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
③在未来某一日期结算.pleasetalkaboutthethreeviewpointaboutthedefinitionofinternationalaccounting.请你从这3个角度谈谈国际会计的定义Viewpoint1WorldAccounting世界会计Thisviewpointthinkinternationalaccountingisaglobalsystemthatshouldbeadoptedbyallcountries.Itoughttoestablishasetofgenerallyacceptedaccountingstandard.Transnationalcorporationsaccordingthisstandardtopreparetheirfinancialstatement.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Viewpoint2InternationalAccounting国际会计Thisconceptistounderstandinternationalaccountingisasubjectthatresearcheachcountrysaccountingthinkthatinternationalaccountingshouldincludestandardmethodandthevariousaccountingprinciplesofallcountries.Thereforecannothopethatestablishasetofinternationalidealaccountingprincipleinternationalaccountingshouldbetheconvergence(集合)ofallcountries.Accountingstandardsandconventionsonworld.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Viewpoint3AccountingofForeignSubsidiaries夕卜国子公司会计Thisconceptistounderstandinternationalaccountingasacoursethatresearchtheaccountingpracticeofparentcompanyandsubsidiary.Sinceforeignsubsidiarywillbemakeaccountusethecurrencymeasurementunitofthecountrywheretheyare.Itsfinancialstatementwillaccordwiththatcountrysregulation.ThereforeItshouldbecomparethedifferenceoftheaccountingprinciplesystemmethodbetweenthehomelandandothercountries.Underthisviewpointthemajorcontentsofinternationalaccountingincludeshowtotranslationthefinancialstatementprepareduseforeigncurrencyunitintohomelandcurrencyunit;Howtopreparetheamalgamated(合并)accountingstatementbetweenparentcompanywithsubsidiary;Andsoon.这一概念是理解国际会计作为一个过程,研究母公司和子公司的会计惯例因为外国子公司应使用国家货币计量单位记录账户其财务报表应与该国的规章相符合该国与其他国家之间应当比较不同的会计准则以及制度和方法报告的主要内容包括使用外国货币单位编制的财务报表如何转化为使用本国货币单位编制的财务报表如何筹备母公司和子公司的合并财务报表,等等.HowmanycomponentsthatatypicalannualfinancialreportofalargeU.S.corporationincludesWhatarethey一个大型美国公司典型的年度财务报告中包括几个部分,它们是什么?AtypicalannualfinancialreportofalargeU.S.corporationincludesthefollowingcomponents一个大型美国公司的典型年度财务报告由以下部分组成.reportofmanagement经营才艮告.reportofindependentauditors独立审计报告.Primaryfinancialstatementsincomestatementbalancesheetstatementofcashflowsstatementofcomprehensiveincomeandstatementofstockholdersequity主要财务报表损益表,资产负债表,现金流量报表,报表的综合收入,并声明股东权益4managementdiscussionandanalysisofresultsofoperationsandfinancialcondition管理层经营业绩和财务状况的讨论与分析.notestofinancialstatements贝才务报表附注.five-orten-yearcomparisonofselectedfinancialdata5或10年的比较选择性的财务数据.selectedquarterlydata.选择性季度数据
6.Britishfinancialreportinggenerallyinclude7partswhatarethey英国财务报告通常包括7部分,它们是什么?InBritish.Financialstatementsgenerallyinclude Directorsreport;董事报告Profitandlossaccountandbalancesheet;损益表及资产负债表cashflowstatement;现金流量表Statementoftotalrecognizedgainsandlosses;全部已确认利得和损失Statementsofaccountingpolicies;会计政策的声明Notesthatarereferencedtothefinancialstatements;财务报表附注Auditorsreport审计师的报告.PleaseexplainthemaincontentsofBritishDirectorsreports请解释英国董事的报告的主要内容Thedirectorsreportaddressesprincipalbusinessactivitiesreviewofoperationsandlikelydevelopmentsimportantpost-balancesheeteventsrecommendeddividendsnamesofthedirectorsandtheirshareholdingsandpoliticalandcharitablecontributions.(涉及主要经营活动以及营业回顾和可能的发展以及重要的资产负债表日后事项以及建议的股利以及董事会名单及持股状况,以及对政治和慈善事业的捐赠).pleasetalkaboutthethreeoffshootsofFRCandtheirfunction请你谈谈FRC的三个分支和它们的功能.AccountingStandardsBoardASB会计准则委员会TheASBissuesFinancialReportingStandards.会计准则委员会发布会计准则.UrgentIssuesTaskForceUITF应急会计准则工作组TheUITFtorespondquicklytonewproblemandtoissueclarificationsoftheaccountingstandardsandotherregulations(calledUITFAbstracts)应急会计准则工作组快速响应新的问题并发布会计标准和其他法规的解释说明.FinancialReportingReviewPanelFRRP)财务汇报检讨委员会FRRPcaninvestigatecomplaintsaboutdeparturefromaccountingstandards.(FRRP可以调查有关违背会计准则的投诉)
9.PleaseexplainthemaincontentsoftheDirectorsreportsinBritish.(与第7题相同)Thedirectorsreportaddressesprincipalbusinessactivitiesreviewofoperationsandlikelydevelopmentsimportantpost-balancesheeteventsrecommendeddividendsnamesofthedirectorsandtheirshareholdingsandpoliticalandcharitablecontributions.
10.Sixorganizationshavebeenkeyplayersinsettinginternationalaccountingstandardsandinpromotinginternationalaccountingharmonization.Whatarethey6个组织系制定国际会计准则并促进国际会计一致有着关键地位,它们是什么?.InternationalAccountingStandardsBoard(IASB)(国际会计准则理事会).CommissionoftheeuropeanUnion(EU)(欧盟)
3.InternationalOrganizationofSecuritiesCommision(IOSCO)(国际证监会组织)
4.InternationalFederationofAccountants(IFAC)(国际会计师联合会)。