国际会计复习资料中英结合版

1、国际会计复习资资料A.Basicc Knowleedge1.we viiew acccountting aas connsistiing off threee brooad arreas: measuuremennt、memnt（计量量） discllosureedisklu(披露) aand auuditinng:ditii（审计计）.2.The tthree interrnatioonal oorganiizatioon of accouuntingg proffessioon aree（Internnationnal Feederattion oof Acccountaants;IIFA

2、C) （国际会计师师联合会） (Interrnatioonal AAccounnting Standdards Commiittee; IASC) （国际会计准准则委员会） (Interrnatioonal AAuditiing prracticce Commmitteee;IAPPC) (国际审计实实务委员会)3.Hofsttedess fouur cullturall dimeensionns aree（霍夫斯泰德德的四个文化化层面）：(1)indiividuaalism(个人主义）(2)poweer disstancee（权力距离离）(3)unceertainnty avvoidannc

3、e（风险险规避）(4)mascculiniity（阳刚刚之气）4. The four cultuure diimensiions tthat aaffectt a naations finnanciaal repportinng praacticees by Gray referr to?影响一个国家的的财务报告的的做法的四个个层面系指：(1)Proffessioonalissm (职业业主义维度）(2)Unifformitty （统一一性维度）(3)consservattism （保保守主义维度度）(4)Secrrecy （保保密性维度）5.Accouuntingg stanndard se

4、ttting nnormallly innvolvees a ccombinnationn of pprivatte andd publlic seector groupps.（会计准则的制定通通常涉及结合合私营和公共共部门的群体体。）6.The pprivatte secctor incluudes tthe acccountting pprofesssion and oother groupps afffectedd by tthe fiinanciial reeportiing prrocesss.（私营部门包包括会计专业业和受财务报告程程序影响的其他团体。）7.The ppublicc

5、 secttor inncludees succh ageenciess as taxx authhoritiies minisstriess respponsibble foor commmerciial laaw,andd secuuritiees commmissiions.（公共部门，包包括负责商业业法的税务机关部部委和证券委员会会）8.One kkey diistincction in fiinanciial reeportiing iss whether accouuntingg is oorientted tooward （定位于）a fair presentation （公允表

6、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 ccountrries wwho emmphasiize Fairnness and suubstannce ovver foorm incluude Unnited Kingddom, Uniteed Staates, Canadda, Mexiico annd Phiilippiines.TTheir accouuntingg systtems aa

7、re ussuallyy assoociateed witth a ccommonn law legall systtem annd shaarehollders as thhe priincipaal souurce oof finnance.（强调公平和实实质重于形式式的国家包括括英国，美国国，加拿大，墨墨西哥和菲律律宾。它们的的会计制度通常与普普通法法律制制度和股东的的主要资金来来源联系。10.Counntriess whosse acccountiing syystem are oorientted tooward complliancee withh legaal（符合法法律法规）

8、requiiremennts teend too havee a coode laaw leggal syystem and rrely hheavilly on bannks annd thee goveernmennts ass sourrces oof finnance. 11.Accoountinng in the UUnitedd Stattes iss reguulatedd by a prrivatee secttor boody thhe Finnanciaal Acccountiing Sttandarrds booard, or FAASB（财务会计准准则委员会),but

9、a govvernmeental agenccy (thhe Seccuritiies annd Excchangee Commmissioon, orr SEC)（美国证券交交易委员会）underrpins the aauthorrity oof itss stanndardss. SECC havee righht to superrvise and rrevisee to tthe sttandarrd finnally . 在美国会计计是受一个私私营部门机构构（财务会计标标准委员会）管管制的，但政政府机构（美美国证券交易易委员会）的的权威基础是是其标准。美国国证券交易委委员会最后也有权

10、监监督和修订标标准。12.The basicc charracterristicc of Uniteed Kinngdom Accouuntingg patttern iis thee requuiremeent too finaanciall accoountinng andd repoort iss fromm the compaanies law.(公司法)13.The accouuntingg “thee truee and fair” view appeaar in Uniteed Kinngdom compaanies law (19488) firrst. （会计的“真实和公公正

11、”第一次次出现在英国国的公司法）13.FASBB has Sevenn full-time membeers?（财务会计准准则委员会有有7个全职成员员）14 In FFrancee , largee comppaniess mustt alsoo preppare ddocumeents relatting tto thee prevventioon of businness bbankruuptciees andd a soocial reporrt .（在法国，大大企业也必须须准备有关防防止企业破产产和和社会报告告。的文件）15.The folloowing threee exchhang

12、e ratess can be ussed too trannslatee foreeign ccurrenncy baalancees to domesstic ccurrenncy.thhey arre thee currrent rrate.the hhistorrical rate and the aaveragge ratte（以下三个汇汇率可以用来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）16.Therre aree fourr methhods ccan annswer the qquestiions aabove and bbe useed in forei

13、ign cuurrenccy traanslattion.Conceptts:1.curreent raate meethod（现行汇率法法）2.curreent-nooncurrrent mmethodd（流动性与与非流动性法法）3.monettary-nnonmonnetaryy methhod（货币性与非非货币性项目目法）4.tempooral mmethodd（时态法）17.In aa direect quuote（直直接标价）, the exchaange rrate sspeciffies tthe nuumber of domesstic ccurrenncy unnits （本

14、国货币币单位）neeeded to accquiree a unnit off foreeign ccurrenncy.（外外国货币）18.The majorrity ccountrries iin thee worlld usee the direcct quuote eexceptt Brittish aand Ammericaa . 19.undeer defferrall（递延） mmethodd transslatioon gaiins annd lossses （外币折算损损益）are llistedd on tthe baalancee sheeet (资产产负债表). It i

15、is reggardedd as aa singgle ittem”“Trannslatiion ggains ( lossses)”, listt at tthe paart oof “oowners equuity”（所所有者权益）.20. Thee HYPERLINK /government/ goveernmennt of the hhostcoountryy levy HYPERLINK /tax/ taxes on the bbenefiit froom dividdend（股股息）, inteerest （利息）annd royyalty paymeents（特特许使用金） th

16、at HYPERLINK /gain/ gained by HYPERLINK /foreign/ foreign invester is withholding tax（预提所得税） .21.Therre aree HYPERLINK /three/ threee HYPERLINK /calculation/ calcuulatioon of addedd-valuue taxx（增值税）addittive mmethodd（叠加法），subtrractivve metthod （减数法）aand taax by tax mmethodd.( tax-ddeductting mmethod

17、d )（实耗扣税税法）Butt mostt counntriess use tax bby taxx methhod.22. Theere arre thrree reecogniition princcipless abouut thee reveenue（收入） tthat fforeiggn insstituttions obtaiined iin forreign counttries : princciple of teerritoorial（属属地管辖）, princciple of peerson and woorld pprinciiple.23. Theere arre HY

18、PERLINK /three/ thrree maajor internnationnal HYPERLINK /popular/ poopularr tax aadminiistrattion ssystemms, namelly, classsical systeem, tax-ssplit systeem（ 税收分割制制度）and shhift ssystemm.（轮班制度度）24. thee methhod off HYPERLINK /avoid/ avoiidancee of HYPERLINK /international/ iinternnationnal HYPERLINK

19、/double/ doublle HYPERLINK /tax/ taxatiion HYPERLINK /usually/ usuallly HYPERLINK /consist%20of/ consiist off tax ddeducttions,tax ccreditt and taax exeemptioon.（避免国际际双重征税的的方法通常包包括减税，课税扣除和免税）25.The imporrtant act rrelatee to BBritissh acccountiing reegulattion iis Thee Comppaniess Act.涉及到英国国的会计制度度最重

20、要的法法例是公司法。26.The basicc charracterristicc of FFrancee Accoountinng Patttern is taax oriientedd accoountinng.法国会会计模式的基基本特征是面面向税务会计计27.Therre aree fourr methhods bbe useed in foreiign cuurrenccy traanslattion:curreent raate meethod,curreent-nooncurrrent mmethodd,monettary-nnonmonnetaryy methhod annd t

21、emmporall methhod.28.Currrent ccost-bbased net iincomee incllude ttwo paarts,oone iss realizzed inncome（实际收入）,the oother is unreallized holdiing gaains（未实现的资资产持有损益益）. 29. at preseent, pprimarry derivvativee finaanciall insttrumennts may bbe HYPERLINK /class/ claassifiied innto foollowiing caategorri

22、es:futurres coontracct , optioon conntractt,forwaard coontracct and swwap coontracct. 目前，主要要衍生金融工工具可分为下下列几类：期期货合同，期期权合同，远期合同和互换合同30. Thee recoognitiion off derivaative finanncial instrrumentts can be maainly dividded innto HYPERLINK /three/ thhree HYPERLINK /phase/ phhases:initiial reecogniition,sub

23、seequentt recoognitiion annd de- recoognitiion.确认衍生金融融工具，主要要可以分为三三个阶段：初初始确认，后续确确认和终止承认。31.Accoountinng forr the finanncial stateement effeccts off geneeral pprice-levell channges iis callled tthe Histooricall costt-consstant purchhasingg poweer modell.Accoountinng forr speccific pricee channges iis

24、refferredd to aas thee currrent ccost modellB.名词解释1、国际税务（ interrnatioonal ttaxatiion）：指指两个或者两两个以上的国国家，在凭借借其税收管辖辖权对同一跨跨国纳税人的的同一项所得得征税时，所所形成的各国国政府与跨国国纳税人之间间的税收征纳纳关系，以及及国家与国家家之间的税收收分配关系。2、国际税务协协定（ HYPERLINK /international/ interrnatioonal HYPERLINK /tax/ tax coonventtion）：两个或者两个以以上的主权国国家，为协调调相互间的一一系列税收

25、分分配关系，通通过谈判而签签定的一种书书面税收协议议或者条约。3、国际转移价价格（Interrnatioonal ttransffer prricingg）：Internaationaal Traansferr Pricce is definned aas thhe mulltinattionall corpporatiion maanagemment eembarkks froom thhe oveerall managgementt straategicc targget, ffor reealizaation certaain gooal, sso esttablisshes iinte

26、rnnal seettlemment pprice for tthe coonnecttion ttransaactionn (succh as buyinng andd sellling ggoods or prrovidiing seervicee) whiich beetweenn trannsnatiional conneectionn enteerprisse指跨国企业管理理当局从其总总体经营战略略目标出发，为为实现一定的的目的，而为为跨国关联企企业之间进行行的关联交易易（如购销货货物或者提供供劳务）所设设定的内部结结算价格4、国际双重课课税（intternattionall dou

27、bble taaxatioon)：指两两个或者两个个以上的国家家基于各自的的税收管辖权权就同一征税税对象在同一一征税期间课课征类似的税税种5.curreent raateThe excchangee ratee in eeffectt at tthe reelevannt finnanciaal staatemennt datte.现行汇率:相关关财务报表日日的实际汇率率.6. funcctionaal currrencyy.The priimary curreency iin whiich ann entiity dooes buusinesss andd geneeratess and s

28、pendds cassh. Itt is uusuallly thee currrency of thhe couuntry wheree the entitty is locatted annd thee currrency in whhich tthe boooks oof reccord aare maaintaiined.功能货币:一个个企业开展经经营及创造和和花费现金所所使用的主要要货币,通常常是企业所在在国的货币和和记帐用的货货币.7.monettary iitemsObligattions to paay or rightts to receiive a fixedd numbb

29、er off currrency unitss in tthe fuuture.货币性项目:在在未来支付固固定数额的责责任或者收取取固定货币数数额的权利.8.settllementt datee （交收日日期） The datte on whichh a paayablee is ppaid oor a rreceivvable is coollectted.9.Generral prrice llevel changge:refers to a movemment iin thee pricces off all goodss and serviices iin an econoomy on

30、n averrage.一般物价水平变变动在经济济变动条件下下，全部商品品或者服务价价格发生的平平均变动10.Speccific pricee channgerefers to thhe movvementt in tthe prrice oof a sspeciffic assset; e.g., a chhange in thhe priice off inveentoryy, plaant, oor equuipmennt. 11.GPL GPL is a cosst rattio thhat coomparees thee costt of aa baskket off goodds i

31、n the ccurrennt perriod wwith tthe coost off thatt samee baskket inn a prrior oor basse perriod.12.Purcchacinng powwer. TThe geenerall abillity oof a mmonetaary unnit too commmand ggoods and sservicces.购买力：一单位位货币一般所所能购买到的的商品和服务务。13.Geneeral ppurchaasing powerr equiivalenntsCurrenccy amoounts that ha

32、ve been adjussted ffor chhangess in tthe geenerall leveel of pricees.一般购买力等值值：已经根据据一般物价水水平调整后的的货币数量。14.Moneetary assetts .a claimm to ffixed amounnt of curreency iin thrr futuure,liike caash orr accoounts receiivablee货币性资产：在在将来能获得得固定数额货货币的要求权权。例如现金金、应收款。15.Moneetary liabiility. An obliigatioon to pa

33、y aa fixeed amoount oof currrencyy in tthe fuuture such as ann accoount ppayablle or debt that bear s a ffixed rate of innteresst货币性负债：在在将来支付固固定金额货币币的义务，如如应付款、承承担固定利息息率的负债。16.Hypeerinfllationn An exceessivee ratee of iinflattion aas wheen thee geneeral llevel of prrices in ann econnomy iincreaases b

34、by morre thaan 25 perceent peer annnum.恶性通货膨胀：一个国家的的一般物价水水平年增长率率超过25%的严重通货货膨胀。17 .Infflatioon increasse in the ggeneraal levvel off pricces off all goodss and serviices iin an econoomy.通货膨胀：一个个国家全部商商品及服务的的价格的增长长（一般物价价水平）18.moneetary gainss Increasse in generral puurchassing ppower that occurr whenn

35、moneetary liabiilitiees aree heldd duriing a periood of inflaation.货币性利得：在在通货膨胀期期间，由于持持有货币性负负债融资而得得到的一般购购买力增长额额。19.Moneetary losssesDecreasses inn geneeral ppurchaasing powerr thatt occuur wheen monnetoryy asseets arre helld durring aa periiod off infllationn.货币性损失：在在通货膨胀期期间，由于持持有货币性资资产而得到的的一般购买力力增长

36、额。20.Direect exxchangge ratte metthod (quotee)( paayablee quoote应付报报价法)In a diirect quotee, thee exchhange rate speciifies the nnumberr of domesstic curreency uunits needeed to acquiire a unit of fooreignn currrency.C.简答题1.The ddeveloopmentt backkgrounnd of interrnatioonal aaccounnting国国际会计的发发展背景Wha

37、t waas thee histtoricaal bacckgrouund thhat prromoteed Internattionall Accoountinng hass beenn deveelopedd becoome a newlyy subjject? 什么历史背背景下，促进进国际会计已已经开发成为为一个新的主主题In the sixtiies orr seveenty oof thee 20thh centtury, Theree weree two majoor fieelds oof ecoonomicc backkgrounnd thhat Prromotee intee

38、rnatiional accouuntingg prodductioon dirrectlyy在20世纪纪六七十年代代，有两个主主要领域的经经济背景下，促促进国际会计计直接产生。(1) Thee deveelopmeent off Inteernatiional tradde&thee markkets IInternnationnalizaation国国际贸易的发发展和市场国国际化(esspeciaally tthe cuurrenccy marrkets and tthe ccapitaal marrkets) （特别是是货币市场和和资本市场）(2)Trannsnatiional corp

39、ooratioons haave beeen riising and sstrongg(跨国公司司的兴起和壮壮大)2.What are tthe maajor IInflueence ffactorrs of The AAccounnting Patteern?会计计模式的主要要影响因素？1) sourrces oof finnance资资金来源2) legaal sysstem法律律制度3) taxaation税税收4) poliiticall and econoomic tties政治治和经济关系系5) infllationn通货膨胀6) leveel of econoomic ddeve

40、loopmentt经济发展水水平7) educcationn leveel教育水平平8) cultture文化化3.衍生工具(Derivvativee finaanciall insttrumennts )的含义及及特征。衍生金融工具是是指从传统金金融工具中派派生出来的新新型金融工具具。是原生性性金融工具（如如股票、债券券）的衍生物物。简单地说说，它是一种种通过预测股股价、利率、汇汇率等金融工工具未来市场场行情走势，支支付少量保证证金，签订远远期合同或互互换不同金融融商品的派生生交易合约。 具有下列特征：其价值随着特特定利率、金金融工具价格格、商品价格格、汇率、价价格指数、信信用等级、信信用指

41、数或其其他类似变量量的变动而变变动。不要求初始净净投资，或与与对市场情况况变动有类似似反应的其他他类型合同相相比，要求很很少的初始净净投资。在未来某一日日期结算。4.pleasse tallk aboout thhe thrree viiewpoiint abbout tthe deefinittion oof intternattionall accoountinng.请你从从这3个角度度谈谈国际会会计的定义。Viewpoiint 1: Worlld Acccountiing世界会会计This viiewpoiint thhink iinternnationnal acccountting

42、iis a ggloball systtem thhat shhould be addoptedd by aall coountriies. IIt ougght too estaablishh a seet of generrally acceppted aaccounnting standdard. Transsnatioonal ccorporrationns acccordinng thiis staandardd to ppreparre thheir ffinanccial sstatemment.这种观点认为，国国际会计是一一个应当所有有国家通过的的全球性的制制度。应该建建立一套

43、普遍遍接受的会计计准则。跨国公公司根据这个个标准来编制制财务报表。Viewpoiint 2: Inteernatiional Accouuntingg国际会计This coonceptt is tto undderstaand innternaationaal acccountiing iis a ssubjecct thaat ressearchh eachh counntryss accoountinng, thhink tthat iinternnationnal acccountting shoulld incclude standdard, methood andd the vari

44、oous acccountting pprinciiples of alll couuntriees. Thherefoore, ccan noot hoppe thaat esttablissh a set oof innternaationaal , iideal accouuntingg prinnciplee, intternattionall accoountinng shoould bbe thee convvergennce（集合合） of all ccountrries. Accouuntingg stanndardss and conveentionns on worldd.

45、这一概念是理解解国际会计是是一门研究每每个国家的会会计，认为应应包括国际会会计标准，方方法和所有国国际的会计准准则。因此，不不能希望建立立一套理想的的国际会计原则则，国际会计计应该是所有有国家的会计准则和和世界公约的集合。 Viewwpointt 3: AAccounnting of FForeiggn Suubsidiiariess外国子公司司会计This coonceptt is tto undderstaand innternaationaal acccountiing aas a ccoursee thatt reseearch the aaccounnting practtice o

46、of parrent ccompanny andd subssidiarry. Siince fforeiggn subbsidiaary wiill bee makee accoount uuse thhe cuurrenccy meaasuremment uunit oof thee counntry wwhere they are. Its ffinanccial sstatemment wwill aaccordd withh thatt counntryss reguulatioon. Thherefoore, IIt shoould bbe commpare the ddiffer

47、rence of tthe acccountting pprinciiple, systeem, meethod betweeen thhe hommelandd and otherr counntriess. Undder thhis viiewpoiint, tthe maajor ccontennts off inteernatiional accouuntingg inccludess how to trranslaation the ffinanccial sstatemment ppreparred usse forreign curreency uunit iinto hhome

48、laand cuurrenccy uniit; Hoow to prepaare thhe amaalgamaated （合合并）acccountiing sttatemeent bbetweeen parrent ccompanny witth subbsidiaary; AAnd soo on. 这一概念念是理解国际际会计作为一一个过程，研研究母公司和和子公司的会会计惯例。因因为外国子公公司应使用国国家货币计量量单位记录账账户。其财务务报表应与该该国的规章相相符合。该国国与其他国家家之间应当比比较不同的会会计准则、制制度和方法。报报告的主要内内容包括使用用外国货币单单位编制的财财务报表如何

49、何转化为使用用本国货币单单位编制的财财务报表。如如何筹备母公公司和子公司司的合并财务务报表，等等等。5. How many compoonentss thatt a tyypicall annuual fiinanciial reeport of a largee U.S.corpooratioon inccludess ?Whaat aree theyy? 一个大型美美国公司典型型的年度财务务报告中包括括几个部分,它们是什么么？A typiccal annnual finanncial reporrt of a larrge U.S.corrporattion iincluddes thhe

50、 folllowinng commponennts:一个大型美国公公司的典型年年度财务报告告由以下部分组组成：1).repoort off manaagemennt经营报告告2.)repoort off indeependeent auuditorrs独立审计计报告3.)Primmary ffinanccial sstatemments (incoome sttatemeent, bbalancce sheeet,sttatemeent off cashh flowws,staatemennt of comprrehenssive iincomee,and stateement of stto

51、ckhoolderss equuity) 主要财务报报表（损益表表，资产负债债表，现金流流量报表，报报表的综合收收入，并声明明股东权益）4.)manaagemennt disscussiion annd anaalysiss of rresultts of operaationss and finanncial condiition管管理层经营业业绩和财务状状况的讨论与与分析5.)notees to finanncial stateementss财务报表附附注6.)fivee-or tten-yeear coompariison oof sellectedd finaanciall dataa

52、5或10年年的比较选择择性的财务数数据7).seleected quartterly data.选择性季度度数据6.Britiish fiinanciial reeportiing geenerallly inncludee 7 paarts,wwhat aare thhey? 英国财务报报告通常包括括7部分，它它们是什么？In Brittish ,Finanncial stateementss geneerallyy incllude:Directoors rreportt; 董事报告Profit and lloss aaccounnt andd balaance ssheet; 损益表及及

53、资产负债表表cash fllow sttatemeent; 现现金流量表Statemeent off totaal reccognizzed gaains aand loosses; 全部已确确认利得和损损失Statemeents oof acccountiing pooliciees; 会计计政策的声明明Notes tthat aare reeferennced tto thee finaanciall stattementts; 财务务报表附注Auditorrs reeport审审计师的报告告7.Pleasse expplain the mmain ccontennts off Britt

54、ish DDirecttors reporrts请解释释英国董事的的报告的主要要内容The dirrectorrs reeport addreesses princcipal businness aactiviities, reviiew off operrationns andd likeely deeveloppmentss, impportannt posst-ballance sheett evennts, rrecommmendedd diviidendss, nammes off the direcctors and ttheir shareeholdiings,aand pool

55、iticcal annd chaaritabble coontribbutionns.(涉及及主要经营活活动、营业回回顾和可能的的发展、重要要的资产负债债表日后事项项、建议的股股利、董事会会名单及持股股状况，以及及对政治和慈慈善事业的捐捐赠。)8.pleasse tallk aboout thhe thrree offfshooots off FRC and ttheir functtion? 请你谈谈FFRC的三个个分支和它们们的功能1.Accouuntingg Stanndardss Boarrd,ASBB会计准则委委员会The ASBB issuues Fiinanciial Reepo

56、rtiing Sttandarrds. 会会计准则委员员会发布会计计准则2.Urgennt Isssues TTask FForce,UITF应应急会计准则则工作组 Thee UITFF to rresponnd quiickly to neew prooblem and tto isssue cllarifiicatioons off the accouuntingg stanndardss and otherr reguulatioons (ccalledd UITFF Absttractss) 应急会计准准则工作组快快速响应新的的问题，并发发布会计标准准和其他法规规的解释说明明3.Fin

57、anncial Reporrting Revieew Pannel ,FFRRP) 财务汇报检检讨委员会FRRP caan invvestiggate ccomplaaints aboutt depaarturee fromm accoountinng staandardds. （FRRP可以以调查有关违违背会计准则则的投诉）9.Pleasse expplain the mmain ccontennts off the Direcctorss repoorts iin Briitish.（与第7题题相同）The dirrectorrs reeport addreesses princcipal

58、 businness aactiviities,revieew of operaationss and likelly devvelopmments,imporrtant post-balannce shheet eeventss,recoommendded diividennds,naames oof thee direectorss and theirr sharreholddings,and ppolitiical aand chharitaable ccontriibutioons.10.Six organnizatiions hhave bbeen kkey pllayerss in

59、 ssettinng intternattionall accoountinng staandardds andd in ppromotting iinternnationnal acccountting hharmonnizatiion.Whhat arre theey?6个组组织系 制定定国际会计准准则，并促进进国际会计一一致有着关键键地位，它们们是什么？1.Interrnatioonal AAccounnting Standdards Boardd(IASBB) （国际际会计准则理理事会）2.Commiissionn of tthe euuropeaan Uniion(EUU) （欧盟盟

60、）3.Interrnatioonal OOrganiizatioon of Securritiess Commmisionn(IOSCCO) （国国际证监会组组织）4. Inteernatiional Federrationn of AAccounntantss(IFACC) （国际会计师师联合会）5.Uniteed Nattions Interrgoverrmentaal Worrking Groupp of EExpertts on Interrnatioonal SStandaards oof Acccountiing annd Repportinng(ISAAR)( （会计准准则专家组