国际会计复习资料整理版

1Comprehensive Exercise (2014)综合练习 2014翻译、难词助记及错误修正 by 钟方源注意：五颗星的题目是莫玲老师划的该类题型的重点！应该不会考的题目以及选择题不需要选的选项我就不浪费时间翻译了，因为老师说是出资料原题，只要记住哪个是正确的 选项就行，没必要去看 错误选项 了。不过即使如此我还是没有在这份文档删去应该不会考的题目以及错误的选项，以便大家阅读，也以防万一。原文档有错误的一些地方我也修正了，之前有不少单词拼写 错误的。题型：填空题 201 分=20 分不定项选择题 152 分=30 分判断题 101 分=10 分名词解释 34 分=12 分简答题 18 分=8 分分录题 210 分=20 分2A. Complete the following sentences A.完成下面的句子1.We view accounting as consisting of three broad areas: (measurement)、( disclosure) and (auditing). (Measurement) is the process of identifying, categorizing, and quantifying economic activities or transactions. (Disclosure) focuses on issues such as what is to be reported, when ,by what means, and to whom.我们把会计领域分为三大类：计量、披露和审计。计量是对经济行为或交易识别、分类和量化的过程。披露关注诸如什么要被报告，什么时候报告，由什么方式报告，以及向谁报告的问题。单词助记：measurement：measure，测量的意思，-ment 名词后缀。disclosure：dis-前缀，意思是否定；close ，关闭的意思；-ure 名词后缀。合起来，没有关闭，而是开门，就是泄漏、揭示、披露的意思。auditing：aud-，词根听， （熟悉词 audio，声音） ，it 是后缀，审计就是一种广义的“听” ，profit利润，deficit 亏损，都是用这个后缀，-ing 是名词后缀。2. Double-entry originates in the (Italy ) city states.复式记帐法起源于意大利城邦。3. Hofstedes four cultural dimensions are: (individualism vs. collectivism) , (high power distance vs.low power distance),(high uncertainty avoidance vs low uncertainty avoidance ) and (masculinity vs. femininity).霍夫斯泰德的四个文化维度是：个人主义和集体主义，高权力距离与低权力距离，高不确定性规3避与低不确定性规避，男性度与女性度。单词助记：masculinity：mascul- 演变自 muscle 肌肉，其中 u 变成 a 元音降级，le 变成 ul 以利于接后缀，而ine 模范 feminine 女子气的，而形成形容词 masculine，去 e 加 ity 变名词，得到 masculinity，男子气概，男性度。4. The four culture dimensions that affect a nations financial reporting practices by Gray refer to ( professionalism vs. statutory control),(uniformity vs. flexibility), (conservatism vs. optimism ) and (secrecy vs. transparency).Gray 提出的四个文化维度，通过（专业与法定的控制） ， （均匀性与灵活性） ， （保守主义与乐观主义）和（保密性和透明度）影响着一个国家的财务报告的实行。单词助记：statutory：statute 是法令的意思，如果法令不认识的话，可以用国家这个单词 state 来记忆，而-ory 是后缀，我们可以用历史 history 来记住这个后缀。这个单词的意思是法定的。uniformity：uniform 是制服的意思，如果这个单词不会，那就用 uni-是前缀一的意思，form 是形状、形式的意思，uniform 本身就是指统一形状、统一形式的东西，ity 是名词后缀。穿制服的都是一样的，所以这个单词的意思是一样、同样、一致。5. In the countries that the sources of finance mainly rely on the (Capital market or equity market),such as US and UK. Disclosure are extensive to meet the requirements of widespread public ownership.国家的财政来源主要依靠（资本市场或股票市场） ，如美国和英国。披露被普遍应用于适应广泛的公众所有权的要求。46.In the countries that the sources of finance mainly rely on the (banks or credit system ),such as Japan and Switzerland. In order to protect the creditor, extensive public disclosure are not considered necessary.在一些国家，财政来源主要依赖于（银行或信用体系） ，如日本和瑞士。为了保护债权人，全面公开披露并不被认为是必要的。7.The legal system of Western world can be considered two different types, one is (code law or civil law) and the other is (common law or case law).西方世界的法律制度可以被视为两种不同的类型，一种是（成文法或民法） ，另一种是（普通法或判例法） 。8. In (code law or civil law) countries, laws are an all-embracing. Accounting standards and procedures are incorporated into national laws.在（成文法或民法）的国家，法律是包含一切的。会计准则和会计程序被纳入国家法律。9.Accounting standard setting normally involves a combination of (private) and (public) sector groups. The (private) sector includes the accounting profession and other groups affected by the financial reporting process. The (public )sector includes such agencies as tax authorities, ministries responsible for commercial law, and securities commissions.会计准则的制定通常涉及（私人）部门和（公共）部门的组合。 （私人）部门包括会计行业和其他团体对财务报告过程的影响。 （公共）部门包括税务机关，商业法律部门，证券委员会等机构510.One key distinction in financial reporting is whether accounting is oriented toward (a fair presentation) of financial position and results of operations or toward (compliance with legal )requirements and tax laws.财务报告中的一个关键区别是，会计是否以财务状况的（公允反映）以及经营结果为导向，或是否以（符合法律）的要求和遵守税法为导向。11.Accounting in the United States is regulated by a private sector body (the Financial Accounting Standards board, or FASB), but a governmental agency (the Securities and Exchange Commission, or SEC)underpins the authority of its standards. SEC have right to supervise and revise to the standard finally .在美国，会计是被私人部门团体（财务会计准则委员会，或 FASB）所监管的，但是政府机构（美国证券交易委员会，或 SEC）加强了这些准则的权威。美国证券交易委员会有权监督和修正准则。12.The accounting “（the true and fair） ” view appear in United Kingdom（ companies law ）(1948) first. 会计的“（真实性和公允性） ”的说法第一次出现是在英国的公司法 （1948） 。13.In France, large companies must also prepare documents relating to ( the prevention of business bankruptcies) and (a social report).在法国，大型公司也必须准备（企业破产的预防）和（社会报告）的相关文件。614.The following three exchange rates can be used to translate foreign currency balances to domestic currency. they are （current rate.） ， （historical rate ）and （average rate）以下三种汇率可以用来解释外国货币与国内货币的收支平衡。他们是（现行税率） ， （历史汇率）和（平均汇率） 。15. In France ,Business expenses are deductible for tax purpose only if they are (fully booked) and reflected in annual financial statements.在法国，营业费用只有在以税收为目的，被充分登记并且反映在年度财务报表时，才是可扣除的。16. In France, CNCC is a professional society composed of certified public auditors. Administered by ( Ministry of Justice). 在法国，法国商业中心理事会是一个专业的协会。这个协会通过（司法部）进行公共审计认证管理。17. A feature of French accounting is the dichotomy between (individual company) financial statements and those for the （consolidated）group. 法国会计的一个特点是个别公司的财务报表与合并集团的财务报表之间的分歧。单词助记：consolidated：con，共同；solid ，固体的，ate 动词后缀，后面再加 ed 变形容词，就是团结，巩固的意思。718.Conservative（ balance sheet ）valuations are central to (creditor protection). This creates a tendency to undervalue(低估) assets and overvalue liabilities保守的资产负债表估值是债权人保护的核心。这将引起一种低估资产和高估负债的倾向。19. （Certified public accountants ）in Germany are called WPs. Or (enterprise examiners ).（注册会计师）在德国被称为 WPS 或（企业审查师） 。20. In German, the second-tier（二级） body of auditors is named( Book Examiners), who are only allowed to audit small and medium-sized companies在德国，二级机构的审计员被称为（账簿审查师） ，他们只被允许审计中小企业。21. There are two classification auditors in Japan. One engaged in (statutory audit), the other engaged in (independent ) audit.在日本有两类审计。一个从事（法定审计） ，另一种从事（独立）审计。22. One of the accounting paradoxes(悖论） in ( Netherlands) is that it is a code law country but its accounting is oriented toward fair presentation.（荷兰）会计的一个悖论是，它是一个大陆法系国家，但是会计却以公允反映为导向。23.The Dutch flexibility toward accounting measurements may be most evident in permitting the use of ( current value )for tangible assets such as inventory and depreciable assets.在荷兰，会计计量的灵活性也许是最明显的，由于在对有形资产诸如存货及固定资产折旧被允许8使用（当前价值） 。24.The majority countries in the world use the direct quote . except (U.K. or British) and ( U.S. or America ). 世界上大多数国家采用直接标价。除了（U.K.或英国）和（ U.S.或美国） 。25.There are two accounting treatments for foreign currency transaction ,one is ( single-transaction ) perspective and the other is( two-transaction ) perspective.对于外币交易有两种的会计处理方法，一种是(单一交易观) ，另一种是(两笔交易观)。26. In a (direct quote ), the exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency.在直接标价法下，汇率指定国内货币单位获得一个单位的外国货币的所需要数量。27.Under a ( deferral ) method ,translation gains and losses are listed on the balance sheet. It is regarded as a single item “Translation adjustment”, list at the part of “owners equity”.在(递延法) 下，交易的收益和损失是在资产负债表中列示。这被视为一个单一项目的“折算调整” ，列示在“所有者权益”的内容之中。28.Under (No deferral ) method translation gains and losses are listed on the income statement. It is regarded as ”“Translation gains or losses”, list after “management expenses”.9在(非延迟法) 下，交易的利得和损失在损益表上列示。它被视为“折算损益” ，在“管理费用”后列示。29.There are four methods can be used in foreign currency translation. They are(current rate ) method, (current-noncurrent) method,( monetary-nonmonetary) method and (temporal )method.有四种方法可以被用于外币折算。它们是(现行汇率法) ， (流动非流动性法)，( 货币性与非货币性项目法)和( 时态法) 。30. Use ( current )rate to translate statement items should not give rise to translation gains or losses, so it can preserves the original cost equivalent of a foreign currency item in the reporting currency.使用(现行税率)将报表项目不应产生的损益进行折算，从而在货币报表的外币项目中保留等量的原始成本。31. Exchange gains and losses can be divided two parts :( translation ) gains and losses and (transaction ) gains and losses. 汇兑损益可分为两部分：转换的利得和损失，交易的利得和损失。32. Under ( current rate ) method all foreign assets and liabilities translated at the current rate. But except for the items owners equity.在（现行汇率）法下，所有的外汇资产及负债按现行汇率转换。除了所有者权益项目。33. Under (current rate ) method ,the consolidated statements preserve the original financial statement relationships such as financial ratios.10在现行汇率法下，合并报表保存原始财务报表等财务比率的关系。34. (monetary-nonmonetary ) method views monetary assets and