国际会计复习资料整理版

1、文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.Comprehensive 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 10

2、1 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A. Complete the following sentencesA. 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 economicactivities or transactio

3、ns. (Disclosure)focuses on issues such as what is to be reported, when ,bywhat 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。1文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.单词助记：measurement：measure ，测量的意思，-ment 名词后缀。disclosure ： dis-

4、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. Hofstede fours cultural dimensions are:(individualism vs. collectivism)

5、 ,(high powerdistance vs.low powerdistance),(high uncertainty avoidance vslow uncertainty avoidance )and (masculinityvs. 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 masc

6、uline ，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 nation ( professionalism vs. statutory control),(uniformityand(secrecyvs. transparency). s financtialngreporpractices by Gray refer tovs. flexibility), (conservatismvs. optimism )Gray 提出的四个文化维度，通过（ 专业与法定的控制 ），

7、（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

8、 countries that the sources of finance mainly rely on the (Capital market or equitymarket ),such as US and UK. Disclosure are extensive to meet the requirements of widespread2文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.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。6.I

9、n the countries that the sources of finance mainly rely on the ( banks or credit system Japan and Switzerland. In order to protect the creditor, extensive public disclosure are not considered necessary.),such as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 wor

10、ld can be considered two different types, one is (code law orcivil 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 andprocedures are incorporated into national la

11、ws.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 standardsetting normally involves a combination of (private) and ( public) sectorgroups. The ( private) sector includes the accounting profession and other groups affected by the financial reporting process. The ( public ) sector includes such a

12、gencies 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10.One key distinction in financial reporting is whether accounting is oriented toward ( presentation) of financial po

13、sition and results of operations or toward ( compliance with legal ) requirements and tax laws.a fair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

14、governmental agency ( the Securities and ExchangeCommission, or SEC )underpins the authority of its standards. SEC have right to supervise and revise to the standard finally .3文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.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。

15、美国证券交易委员会有权监督和修正准则。12. The accounting（“the trueand 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 ofbusiness bankruptcies)and ( a social report).在法国，大型公司也

16、必须准备（企业破产的预防）和（社会报告）的相关文件。14.The following three exchange rates can be used to translate foreign currency balances todomestic 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

17、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

18、管理。17. A feature of French accounting is the dichotomy between(individual company)financialstatements 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。18.Conservative（ balance sheet）valuations are central

19、 to(creditor protection).This creates atendency toundervalue( 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 calledWPs. 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

20、auditors is named(Book Examiners),who are4文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.only allowed to auditsmall and medium-sizedcompanies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 otherengaged in(independent )

21、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 acode lawcountry butit s 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 i

22、n permitting theuse 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. orAmerica ).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）

23、。25.There are two accounting treatmentsfor 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 ofdomesticcurrency unitsneeded to ac

24、quire a unit offoreigncurrency.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 isregarded as a single item“Translationadjustment ” , list at the partof“ owner s 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”

25、，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”“Translationgains or losseslist”,after “management expenses ”.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

26、translation. They are(current rate)5文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.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 n

27、ot give rise to translation gains orlosses, so it can preserves the original cost equivalent of a foreign currency item in the reportingcurrency.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)

28、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 owner s 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 or

29、iginal financial statement relationships such as financial ratios.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 liabilities exposed to exchangerate risk.( 货币 -非货币法 )把货币资产和负债暴露看作汇率风险。35.Under( temporal ) method, foreign currency balances at historical cost

30、are translated at historical rates, and foreign currency balances at current cost or market value are translated at the current rate.在时态法下， 外币余额按历史成本在历史汇率下转换，而且在成本或市场价值下的当前外币存款余额在当前的汇率下进行换算。36.A subsidiary company perspective requires the (current rate) translation method in order topreserve relatio

31、nshipexiting in the foreign currency statements.在附属公司的角度下，要求实行现行汇率交易法，为了保留在外币报表中移除的关系。37. General price level change refers to a movement in the prices of all goods and services in aneconomy on average. Positive price movement is termed (inflation ). Negative price movement is6文档收集于互联网，如有不妥请联系删除.文档来

32、源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.called (deflation).一般价格水平变化是指变动中的所有商品和服务的价格在经济中的平均数。正的价格变动被称为（通货膨胀） 。负价格运动称为（通货紧缩）。38 .Holding gain refers to the(increase ) in the current cost of a nonmonetary asset.持有收益是指在非货币性资产的现行成本中的（增加 ）额。39. An excessive rate of inflation as when the general level of prices in

33、an economy increases by more than 25 percent per annum is called( hyperinflation ).在一般物价水平下增长超过每年百分之25 的过度的膨胀率被称为（通货膨胀）。40. Inflation is the increase in the general level of prices of all (goods) and ( services) in aneconomy.通货膨胀是指在经济中（产品）和（服务）物价总水平的增加。41. Accounting for the financial statement effe

34、cts of general price-level changes is called the( Historical cost-constant purchasing power)model.针对一般价格水平的变化对财务报表产生的影响的会计被称为（历史成本不变购买力）模型。42. GPL is a cost ratio that compares the cost of a basket of goods in the current period with thecost of that same basket in a (base or prior) period.GPL 是指当期一篮

35、子货物的成本与（基础期或前期）一篮子货物的成本相比较的一种成本比率43.Purchasing power gain or lossis the difference between the netmonetaryitemsmeasured by (constant purchasing power currency)unit with the netmonetaryitemsmeasured by (nominal currency) unit.购买力损益是指（不变购买力货币）净货币性项目的测量单位与（名义货币）净货币性项目单位之间的差异。44. Under general price lev

36、el accounting, net income is the sum of the two numbers ,one isadjustedoperating income,the other is (purchasing power gain or loss ).在一般物价水平会计下，净收入是调整后的 (营业收入 )与 (购买力损益 )两个数字的总和。 45.Current cost-based net income include two parts, one is ( realized income,) the other is( unrealized holding gains. )

37、目前基于成本的收入包括两部分，一种是已实现收益，另一种是未实现持有收益。46. At present, primary derivative financial instruments may be classified into following categories:( futures contract),(option contract),(forward contract)and ( swap contract).7文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.目前，衍生金融工具可分为以下类别：(期货合约 )， (期权合约

38、)， (远期合约 )、 (互换合约 )。47. The recognition of derivative financial instruments can be mainly divided into three phases:( initial recognition),(subsequent recognition)and ( de- recognition).衍生金融工具的识别主要可以分为三个阶段：初始确认，后续确认和终止确认。48. Accounting for the financial statement effects of general price-level chang

39、es is calledthe( historical cost-constant purchasing power) model. Accounting for specific price changes is referred to as the ( current cost )model针对一般价格水平的变化对财务报表的影响的会计称为（历史成本不变购买力）模型。针对特定物价变动的会计被称为（现行成本）模型。49. Under the (European) options , the buyer will make a choice at the end of time. Under t

40、he( American) options , the buyer will make a choice before the end of time.在（欧洲 ）期权，买方将在结束的时候做出选择。在（美国 ）期权，买方将在时间结束前做出选择。50.( Exercise Price ) means the trading price of a option contract that both sides agreement. (Exercise Value )is the profit get by the buyer. It is a intrinsic value of a option

41、.（履行价值）是指期权合约的双方协议交易价格。（锻炼价值）是指买方得到的利润。它是一种内在的期权价值。51.( Interest rate swap) means the exchange of the debts which use the same currency atdifferent interest rate.（利率互换）是指使用相同的货币在不同利率下的债务交换。52. The three types of hedging are:(fair value hedging),( cash flow hedging) and hedging for afirm s net invest

42、ment of overseasoperating .套头交易（也翻译作对冲买卖）的三种类型是：（公允价值套期） ，（现金流量套期保值）和对境外经营的公司净投资的套头交易。53. ( Tax neutrality) means that taxes have no effect on resource allocation decisions. If taxes influence the allocation of resources ,the result will probably be less than optimal.（税收中性）意味着税收对资源配置的决策没有影响。如果税收影响资源

43、的配置，结果可能是不理想的。54.( Taxes equity ) means that taxpayers who are similarly situated should pay the same tax（税收公平）是指类似状况的纳税人应缴纳相同的税55. The government of the host country levy taxes on the benefit from(dividend) ,( interest )and8文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.( royalty payments)tha

44、t gained by foreign investor is called (withholding tax ).所在国的政府通过（股息），（利息）和（特许使用金）的利益行为征收税金。特许使用金是由外国投资者获得的被称为（预提所得税）。56. The principles on the income from a foreign country Including (territorial ) principle, ( person )principle and (world ) principle.在国外取得的收入原则包括（属地）原则，（个人）原则和（世界）原则。57. The metho

45、d of avoidance of international double taxation usually consist of(tax deductions),( tax credit ), (tax exemption) and( bilateral tax treaties).避免国际双重征税的方法通常包括（减税），（税收抵免），（免税）和（双边税收协定）。58. There are two basic tax administration systems in the world ,one is (classical) system ,theother is( integrated

46、 ) system.世界上有两种基本的税收管理系统，一种是（经典）系统，另一种是（综合）系统。59.The countries or areas those with few natural resources offer permanent tax inducements fora business. They are called(Tax havens) .那些缺乏自然资源的国家或地区提供永久性税收利诱，被称为（避税天堂）。60.( Bilateral Tax treaties)refers to the agreements between countries on taxation o

47、f income andwithholding taxes（双边税收协定）是指对所得税和预提税的国家之间的协议B. Choose the Correct Answer for Each Item Below在下列各项中选择正确的答案1. In general ,which of the following items is notthe basic characteristic ofFair PresentationAccounting ?( d )一般来说，下列哪项不是公允列报会计的基本特征？a. with a common law legal systemb. shareholders a

48、s the principal source of finance.c. auditors exercise more judgment and auditing profession tends to be more development andself-regulated .d. the public sector is relatively more influential in standards setting.公共部门在准则的制定方面是比较有影响力的。2.In which country the financial accounting and taxation are sepa

49、rated?(b)9文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.在哪个国家财务会计和税收是分开的?a. Germanyb. United Kingdom英国c. Japand. France3. In general ,which of the following items is not the basic characteristic ofLegal ComplianceAccounting?(c)一般来说，下列哪项是不符合法律要求的会计的基本特征？a. have a code law legal systemb. rely h

50、eavily on banks and the governments as sources of finance.c. the private sector is relatively more influential in standards setting.私人部门在准则的制定方面是比较有影响力的。d. have a close linkage between financial and tax accounting.4.In the chapter of” Comparative Accounting” , what are the three areas that we have c

51、ompared?(abc)在“比较会计”一章中，我们比较的是哪三个方面？a. accounting regulation and enforcementb. financial reporting会计监管和执法财务报告c. accountingmeasurements.d. disclosure会计计量5.Which is the most important accounting regulation of France?(A)哪个是法国最重要的会计监管a. PCG会计总方案b. Code de Commercec. Accounting actd. Company Law6. In Fra

52、nce, which organization has real regulatory power.( b)在法国，哪个组织拥有真正的监管权力。a. CNC (National Accounting Board)b. CRC (Accounting Regulation Committee)CRC （会计监管委员会）c. AMF (Financial Markets Authority)d. OEC (Institute of Public Accountants)7.In which country the legal permit the professional accountants

53、on-the-job condition is the sameas certified accountant. So, more than 85% certified accountants are the certified public auditor atthe same time .(A)在哪个国家法律许可的专业会计师的工作条件是和注册会计师一样的？所以，超过85% 注册会计10文档收集于互联网，如有不妥请联系删除.文档来源为 :从网络收集整理.word 版本可编辑 .欢迎下载支持.师同时也是注册公共审计师。a. France法国b. Germanyc. Japand. Netherland8