國(guó)際會(huì)計(jì)知到智慧樹(shù)章節(jié)測(cè)試課后答案2024年秋江蘇大學(xué)第一章單元測(cè)試

InternationalAccountingcanbedefinedintermsofwhichthefollowing

levels（）。

A:SupranationalOrganizations、Companyand

CountryB:CompanyC:SupranationalOrganizationsD:Country

答案:SupranationalOrganizations、Companyand

CountryExplainhowinternationalaccountingdiffersfrompurelydomesticaccounting.

答案:0Whatcontemporaryfactorsarecontributingtotheinternationalizationofthesubjectofaccounting.

答案:0

第二章單元測(cè)試

Countriesthathaverelativelyconservativemeasurementpracticesalsotendtobesecretiveindisclosure,whilecountriesthathavelessconservativemeasurementpracticestendtobetransparentindisclosure.Whyisthisso?

答案:Thiscorrelationexistsbecausecountrieswithconservativemeasurementpracticesoftenprioritizestabilityandmayhaveunderlyingeconomicorpoliticalreasonsformaintainingsecrecy.Conversely,countrieswithlessconservativemeasurementpracticesaretypicallymoreopentointernationalscrutinyandmarketdynamics,leadingtogreatertransparencyintheirdisclosures.Whatisthepurposeofclassifyingsystemsofaccounting

答案:Thepurposeofclassifyingsystemsofaccountingistoorganizeanddifferentiatebetweenvariousmethodsusedforrecording,reporting,andmanagingfinancialinformation,enablingbusinessestochoosethemostappropriateapproachbasedontheiroperationalneeds,size,andindustryrequirements.Accountingmustrespondtosociety’sever-changinginformationalneedsandreflectthecultural,economic,legal,social,andpoliticalconditionswithinwhichitoperates.（）

A:錯(cuò)B:對(duì)

答案:對(duì)FinancialandtaxaccountingarethesameinGermanyandSweden.Inothercountries,suchastheNetherlands,financialandtaxaccountingare

separate:Taxableprofitsareessentiallyfinancialaccountingprofitsadjustedfor

differenceswiththetaxlaws.（）

A:對(duì)B:錯(cuò)

答案:對(duì)MostofcontinentalEuropeandJapanhavecodelawlegalsystemsandrelyonbanksorthegovernmentformostoftheirfinance.Thus,theiraccountingrulesgenerallyconformtotaxlaws.（）

A:錯(cuò)B:對(duì)

答案:對(duì)Collectivism,largepowerdistance,andstronguncertaintyavoidancetendtobecorrelatedwithandfoundincodelawcountrieswithlegalcomplianceaccounting.Theprofessionisrelativelyweak-accountingisinfluencedbylaw,instead.Accountingismoreconservativeandprescriptive,andbanksandgovernmentsaretheprincipalsourcesoffinance.（）

A:錯(cuò)B:對(duì)

答案:對(duì)

第三章單元測(cè)試

Whatisthedifferencebetweenconsolidatedandindividualcompanyfinancialstatements?WhydosomeEUcountriesprohibitTFRSinindividualcompanyfinancialstatementswhileotherspermitorrequireTFRSattheindividualcompanylevel?

答案:0AfeatureofBritishaccountingisthe“trueandfairoverride.”Whatisthemeaningofthisterm?WhyisthetrueandfairoverridefoundintheUnitedKingdombutalmostnowhereelse?

答案:The"trueandfairoverride"inBritishaccountingreferstoaprinciplethatallowsfinancialstatementstobepreparedandpresentedinamannerthatreflectsatrueandfairview,evenifitmeansdepartingfromstrictadherencetoaccountingstandardsorrules.Thisprinciplegivesprecedencetothesubstanceoverform,ensuringthatfinancialreportsarenotjusttechnicallycorrectbutalsoprovideanaccuratepictureofthecompany'sfinancialpositionandperformance.ThetrueandfairoverrideisfoundintheUnitedKingdomduetoitslegalsystem,whichemphasizestheconceptoffairnessandjusticeinfinancialreporting.Itisrootedincommonlaw,wherejudgeshavediscretiontointerpretlawsinthelightofwhatisfairandreasonable.Thisapproachcontrastswithcivillawsystemsinmanyothercountries,whichoftenfollowamorerule-basedapproachtoaccountingstandards.TheuniquenessofthetrueandfairoverrideintheUKalsostemsfromhistoricaldevelopmentsincorporategovernanceandafocusonprotectinginvestorsandstakeholdersbyensuringtransparencyandreliabilityoffinancialinformation.Otherjurisdictionsmayachievesimilarobjectivesthroughdifferentmechanismsorconsiderthattheiraccountingstandardsalreadyincorporatetheprincipleimplicitly,hencetherarityofthisprovisionoutsidetheUK.FrenchandGermanindividualcompanyfinancialstatementsmustbepreparedusinglocalaccountingrequirementsbecausethesestatementsarethebasisfortaxesanddividends.（）

A:對(duì)B:錯(cuò)

答案:對(duì)Frenchcompaniesmustreportthefollowing:a.Balancesheet;b.Incomestatement;c.Notestofinancialstatements;d.Directors’report;e.Auditor’sreport（）

A:錯(cuò)B:對(duì)

答案:對(duì)Inventoryisstatedatthelowerofcostormarket;FIFOandaverageareacceptablemethodsofdeterminingcostinGermany.（）

A:對(duì)B:錯(cuò)

答案:錯(cuò)WhenhistoricalcostisusedforinventoryintheNetherlands,itisgenerallystatedatthelowerofcostornetrealizablevalue,withcostdeterminedbyFIFOoraveragemethods.（）

A:錯(cuò)B:對(duì)

答案:錯(cuò)

第四章單元測(cè)試

Whatisthedifferencebetweenprinciples-basedandrules-basedaccountingstandards?WhatevidenceindicatesthatU.S.GAAPisrules-based?

答案:Principles-basedaccountingstandardsfocusonoverarchingconceptsandallowforprofessionaljudgmentinapplyingthem,whereasrules-basedaccountingstandardsprovidedetailedguidelinesandspecificrulesforvarioustransactions.EvidenceindicatingthatU.S.GAAP(GenerallyAcceptedAccountingPrinciples)isrules-basedincludesthepresenceofnumerousdetailedrules,exceptions,andindustry-specificguidance,whichcanleadtoamorecomplexandprescriptiveapproachtofinancialreportingcomparedtoprinciples-basedsystemslikeIFRS(InternationalFinancialReportingStandards).U.S.financialstatements“presentfairly”whileU.K.financialstatementsare“trueandfair.”Whatisthedifferencebetweenthesetwoconcepts?

答案:Thedifferencebetween"presentfairly"inU.S.financialstatementsand"trueandfair"inU.K.financialstatementsliesprimarilyinthehistoricalandsemanticapproacheachcountrytakestoexpresstheoverallobjectiveoffinancialreporting.Bothphrasesareusedtoconveythatfinancialstatementsshouldprovideanaccuraterepresentationofacompany'sfinancialpositionandperformance.However,theyreflectdifferentaccountingtraditionsandphilosophies."Presentfairly,"asusedintheU.S.,suggeststhatthefinancialstatementsshouldbeafaithfulrepresentation,adheringtotherulesandguidelinesofGenerallyAcceptedAccountingPrinciples(GAAP),emphasizingaprinciples-basedapproachcombinedwithdetailedrules."Trueandfair,"usedintheU.K.(andmorebroadly,withinthecontextofInternationalFinancialReportingStandards,IFRS),embodiesamoreprinciples-based理念,focusingonthesubstanceoverformandemphasizingthattheaccountsshouldgiveatrueandfairviewratherthanbeingstrictlyboundbydetailedregulations.Thisconceptallowsformoreprofessionaljudgmentinensuringthatfinancialstatementsreflecteconomicreality.Inpractice,thedistinctionbetweenthetwohasbecomelesspronouncedasbothU.S.GAAPandIFRShavemovedtowardsconvergingtheirstandards,aimingforconsistencyandcomparabilityinglobalfinancialreporting.AccountingintheUnitedStatesisregulatedbyapublic-sectorbody(theFinancialAccountingStandardsBoard,orFASB),butaprivateagency(theSecuritiesandExchangeCommission,orSEC)underpinstheauthorityofitsstandards.（）

A:錯(cuò)B:對(duì)

答案:錯(cuò)LIFO,FIFO,andaveragecostmethodsarepermissibleandwidelyusedforinventorypricinginU.S.LIFOispopularbecauseitcanbeusedforfederalincometaxpurposes.However,ifLIFOisusedfortaxpurposes,itmustalsobeusedforfinancialreportingpurposes.（）

A:對(duì)B:錯(cuò)

答案:對(duì)AccountingisorientedtowardfairpresentationdespitecodelawlegalsysteminMexico,Generalprice-levelaccounting(inflation-adjustedfinancialstatements)areafundamentalfeature.（）

A:對(duì)B:錯(cuò)

答案:對(duì)InventorymustbevaluedatcostorthelowerofcostornetrealizablevalueinJapan.FIFOandaverageareallacceptablecost-flowmethods,withaveragethemostpopular.（）

A:對(duì)B:錯(cuò)

答案:錯(cuò)

第五章單元測(cè)試

Whichofthefollowingarereasonstoreportsegmentedaccountinginformationformultinationalenterprises（）。

A:Differentlinesofbusinesshavedifferentlevelsofriskthatmayaffectbusinesssuccess.B:Growthopportunitiesdifferfromonenationtoanotherthatcouldaffectsharevalue.C:AlloftheabovearereasonsforsegmentedreportingD:Therearedifferentrisksindifferentpartsoftheworldthatareadermayneedtoknowabout.

答案:AlloftheabovearereasonsforsegmentedreportingGovernancemechanismsarehistoricallystrongerinGermanyandJapanthanintheUnitedKingdomandUnitedStates.（）

A:錯(cuò)B:對(duì)

答案:錯(cuò)Thechapterdiscussestheobjectivesofinvestor-orientedmarkets:investorprotectionandmarketquality.Transparentfinancialreportingisimportantforachievingtheseobjectives.

Whatistransparentfinancialreporting?Explainhowtransparentfinancialreportingprotectsinvestorsandimprovesmarketquality.

答案:Transparentfinancialreportingreferstothecomplete,accurate,andtimelydisclosureofacompany'sfinancialinformationinamannerthatiseasilyaccessibleandunderstandabletoallstakeholders,includinginvestors,analysts,andregulators.Itinvolvespresentingfinancialdatausingstandardizedaccountingprinciplesandprovidingsufficientcontextforuserstoassessacompany'sperformance,risks,andprospects.Transparentfinancialreportingprotectsinvestorsby:1.Enablinginformeddecision-making:Investorscanmakewell-informedinvestmentdecisionsbasedonaclearunderstandingofacompany'sfinancialhealth,reducingtheriskofinvestinginovervaluedorfinanciallyunstablefirms.2.Reducinginformationasymmetry:Itlevelstheplayingfieldbetweeninsiders(whohavemoreinformation)andoutsiders(investors),preventinginsidersfromexploitinginformationaladvantagestothedetrimentofothers.3.Detectingfraudandmismanagement:Cleardisclosureshelpinidentifyingdiscrepanciesandpotentialfraudulentactivities,whichcanbeinvestigatedandaddressedpromptly,safeguardinginvestors'interests.Transparentfinancialreportingimprovesmarketqualityby:1.Enhancingliquidity:Wheninvestorstrusttheavailablefinancialinformation,theyaremorewillingtotrade,leadingtohigherliquidityinthemarket.Thismeansbuyersandsellerscantransactwitheaseandatbetterprices.2.Promotingefficiency:Accurateandtimelyinformationensuresthatassetpricesreflectallknownfacts,contributingtoanefficientlyfunctioningmarketwheresecuritiesarepricedappropriately.3.Strengtheninginvestorconfidence:Trustinthetransparencyandreliabilityoffinancialreportingencouragesdomesticandforeigninvestments,stabilizingandpotentiallygrowingthemarket.4.Facilitatingcapitalallocation:Byprovidingaclearpictureofcorporateperformance,transparentreportinghelpsdirectcapitaltowardsthemostpromisingandefficientuses,supportingeconomicgrowth.Whatisthedifferencebetweenvoluntarydisclosureandmandatorydisclosure?Provideatleasttwoexplanationsforthedifferencesinmanagers’voluntarydisclosurepractices.Provideatleasttwoexplanationsforthedifferencesinmanagers’mandatorydisclosurepractices.

答案:VoluntaryDisclosure:Informationdisclosedbyacompanyatitsowndiscretion,notrequiredbylaworregulation.MandatoryDisclosure:Informationthatcompaniesarelegallyobligatedtoreveal,followingregulationsandstandardssetbyauthorities.DifferencesinVoluntaryDisclosurePractices:1.StrategicCommunication:Firmsmayvoluntarilydiscloseinformationtopresentapositiveimage,influencestakeholderperceptions,orgaincompetitiveadvantages.2.CorporateGovernance:Thequalityandextentofvoluntarydisclosurecanbeinfluencedbythecompany'sgovernancestructure,withmoretransparentboards傾向于更全面的披露。DifferencesinMandatoryDisclosurePractices:1.LegalCompliance:Firmscomplydifferentlybasedontheirinterpretationoflawsandtherigorwithwhichtheyareenforced,leadingtovariationsinwhatandhowinformationisdisclosed.2.IndustryRegulations:Differentindustrieshavespecificreportingrequirements,leadingtovariationsinmandatorydisclosuresduetosector-specificrulesandstandards.Whatarethetwobroadobjectivesforinvestor-orientedmarkets？Whichofthesedoyouthinkismoreimportant?Presentreasonsforyourresponse．

答案:0

第六章單元測(cè)試

Thefactorusedtoconvertfromonecountry’scurrencytoanother

country’scurrencyiscalledthe（）。

A:Interestrate.B:Exchangerate.C:StrikepriceD:CostofCapital.

答案:Exchangerate.Whatisexchangerate（）。

A:Thepricetobuyforeigngoods.B:Thedifferencebetweenthepriceofgoodsinaforeigncurrencyandthepriceinadomesticcurrency.C:Thepricetobuyaforeigncurrency.D:Thecosttoholdallmonetaryassetsinasinglecurrency.

答案:Thepricetobuyaforeigncurrency.Thenumbe