2023年-国际会计试题

国际会计试卷3一以及Definition(名词解释:Eachofthefollowingfor3points,total12points)Foreignexchangeexposure夕卜7匚风险Forwardcontract期盅契约远期合同Anindirectforeigncurrencyquote间接外汇报价InternationalAccounting国际会计二以及Singlechoicequestion(单项选择题：Eachofthefollowingquestionfor2points,total10points)Whichofthefollowingisnotanenvironmentalfactoraffectingaccounting?以下哪一个不是环境因素影响会计吗？A.LevelofenforcementofregulationsB.NatureofcapitalmarketsC.TypeoflegalsystemD.LanguageE.Levelofinflation2.Whichofthefollowingdoesnotaffectacountry，sfinancialaccountingorientation?下列哪项不影响一个国家的财务会计取向？A.Thelevelofinflation.B.Politicalandeconomictieswithothercountries.C.Statusoftheaccountingprofession.Qualityofaccountingeducation.Alloftheaboveaffectacountry'sfinancialaccountingorientation.Currentproponentsofharmonizingaccountingstandardsgloballyare目前全球协调的支持者会计准则Investors.Multinationalcompanies.Thesecuritiesindustryandstockexchanges.Developingcountries.Alloftheabove.Thecurrencyinwhichtheparentcompanypreparesitsfinancialstatementsisthe货币的母公司8的财务报表A.basecurrency.B.functionalcurrency.historicalcurrency.reportingcurrency.Noneofthem5.Underthemonetary/non-monetarymethodofforeigncurrencytranslation,depreciationexpenseistranslatedatthe:货币/非货币性方法下的外币翻译以及折旧费用是)：A.CurrentrateB.WeightedaveragerateC.HistoricalrateD.spotrateE.Noneoftheabove三以及Multiplechoicequestions(多项选择题：Eachofthefollowingquestionfor3points,total15points)MajorChallengesFacingAccountingGlobally会计所面临的挑战主要全球A.GlobalHarmonizationQualityofFinancialReportinginDevelopedandEmergingEconomicsSocialandEnvironmentalReportingFinancialReportingintheHighTechnologyEraReviewofSelectedClassificationStudiesInteractionbetweenAccountinganditsEnvironmentmainlyincludesthefowllowingaspects:会计和它的环境的相互作用主要体现在fowllowing方面：A.NatureofCapitalMarketsandTypeofReportingRegimeinvestorcompanyhasrights?Majorproblemsariseinthecontextofjoint-venturesincountrieswithcentrally-plannedeconomies(ie.ChinaandRussia)whereaccountinghasaverydifferentpurpose(meansofcentralizedcontrol)thanaccountinginwesterncountries.Differenceshavealsoarisenintheapproachtaken(receiptsandpaymentsapproachvs.accrualsapproach),assetvaluation,depreciation,treatmentofliabilities,andtheuseoffundaccountingforavarietyofpurposes.Mostoftheproblemsassociatedwithaccountingforjoint-venturesinvolvecoordinatingdifferentculturalandaccountingtraditionsinawaythatresolvesissuesrelatingtofinancialcontrol,themeasurementofprofit,andthevaluationofjoint-ventureinvestments.WhydidAustraliancompaniessuchasNewsCorporationstronglyopposetheaccountingrulescontainedwithinIAS38: 沏eAsse/s?为什么澳大利亚公氤如新闻集团强烈反对会计规则包含在IAS2000,35:无形资产？MediacorporationssuchasNewCorporationarguedstronglythatIAS38,whichrequiressystematicamortisationoffinitelifeidentifiableintangibleassets(norequirementsimilartothisexistedinAustraliapriortotheadoptionofIAS38),failstoreflecteconomicreality.Thereasongivenisthat,sincemanyoftheseassets(e.g.,televisionlicences,newspapermastheads)conveymonopolyrightstofuturecashflows,theydonotdiminishinvalueovertimeifproperlymanaged.Asaresult,thesecompaniesarguedthatadoptionofIAS38inAustraliawouldsignificantlyreducetotalassetsandtotalprofitsforthesecompaniesbelowwhatweretheirtruevalues.Inaddition,underIAS38,intangiblescannotbestatedatre-valuedamountsunlesstheassetistradedonan“activemarket”.Noactivemarketwillexistfortelevisionlicencesornewspapermastheads.ThisisanadditionalwayinwhichIAS38changesaccountingpracticestraditionallyusedbymediacompaniesinAustralia.Whyisaccountingforidentifiableintangibleassetsanimportantissuefordevelopingcountries?为什么辨认无形资产占为发展中国家的一个重要问题吗？Asdevelopingcountries,includingtheemergingeconomiesofRussia,EasternEuropeandChina,privatizestate-ownedcorporationsandbecomemoremarket-orientedeconomies,sohastheissueofintangiblesbecomemoreimportant.ThereasonforthisisthatvaluationsneedtobeplacedonbusinessesthatincorporateintangiblessuchasR&D,brandnamesandmarketknowhowinacontextwherethereisasignificantlackofinformationavailableuponwhichtobasethenecessaryjudgments.Inaddition,thereisashortageofskilledandqualifiedpractisingaccountantsinthesecountrieswhocandetermineandauditreportedintangibleassetvalues.E.WhydoyouthinkdevelopingcountriessuchasPakistanandMalaysiamadethepolicydecisiontoadoptthefullsetofIASBstandardswholesaleastheirownsetofnationalstandardsratherthandeveloptheirownsetinternally?你为什么认为发达国家，像巴基斯坦和马来西亚决策的采用全套国际会计准则理事会标准批发为自己的国家标准，而不是发展自己内部吗？OneimportantreasonisthatthesecountrieswouldregardadoptingtheIASBsetofstandardscompletelyastheirnationalstandardsascost-beneficialbecauseitsavesthemthecostandtimerequiredtodeveloptheirownaccountingstandard-settingbodiesandprocessesinternally.Theymayalsofeelthatthereisashortageofskilledlocalaccountantswhocanprovidethoughtinputintotheaccountingstandardsdeliberationprocess.AnotherreasonisthatthesecountriesarehopingthatfulladoptionofIASBwillsignaltointernationalinvestorsandMNEsthatreportingqualityinthecountryishigh.Asaresult,investmentfundsflowsintothecountryaremorelikelytobemaximised.Inthisrespect,fulladoptionofIASBsislikelytobea“publicrelationsexercise"toacertaindegree.Lastly,aninterestingpointisthatPakistanandMalaysiaarebothIslamiccountries.Islamprohibitstheuseofdebtfinancing.InPakistan,non-Islamicformsofbankinghavebeenoutlawedsince1992,whilstinMalaysiaWesternandIslamicbankingexistsidebyside.The“timevalueofmoney^^conceptanddiscountingprocedurearguablyhavenoplacewithinIslamicsocieties.Bycontrast,manyoftheIFRSstandardsincorporatediscountingconcepts(Hamidetal.,1993;Deegan,2000).Islamicstudentsmightbeabletoaddfurtherinterestingcommentandopiniononthisissue.QUESTION6 (20Marks)DiscussthemostimportantadvantagesanddisadvantagesofAustralia'sfulladoptionoftheIASBsetofaccountingstandardsfrom1January2005.Pleaseincludeatleastthree(3)argumentsforbothsides.Rateeachargumentoutoften(10)basedonyourownpersonalopinionastoitsmerit.讨论最重要的优点和缺点全面接纳的澳大利亚的国际会计准则理事会的会计准则从2005年1月1日起。请至少应包括三(3)赞成双方的立场。率的各个论据十(10),可以根据自己的个人的意见对其优点。Advantages(8marks):-Enhancedcomparabilityandunderstand-abilityofreports.Maylowerthecostofcapital,especiallygiventhatAustralia'scapitalmarketissmallbyworldstandardsandthenationisa“price-taker”.WillalloweasylistingforcompaniesalreadylistedontheLSE.IASBstandardsacceptableonbothASXandLSE.Cheaperarrangementbecausethecostofmaintainingalocalstandardsettingapparatusisreduced.ReducescostsandburdensuponMNEsbecausetheycanuseonlyonebasisforreporting.MorepoliticallyacceptabletotheAustralianFederalGovernmentbecausefutureAustraliancorporatefailurescanbeblamedonpooraccountingstandardsissuedbyanon-Australianbody.Disadvantages(8marks):"Australianaccountingstandardsperceivedashighqualitybymanyneutralobservers.Australiashouldbemorethana“rubberstamp“fbrIASBstandards.Somelocalissuesmaynotbecoveredbyinternationalrulesortheremaybeinterpretationandapplicabilityissues.TheUSremainstheworld'slargestcapitalmarketandtheNewYorkStockExchangepresentlydoesnotacceptaccountspreparedaccordingtoIASBunlessaccompaniedbyareconciliationtoUSGAAP.ThehurriedmovetoIASBhasbeenviewedbysomeasapoliticalmovebytheAustralianFederalGovernmentbecausefutureAustraliancorporatefailurescanbeblamedonpooraccountingstandardsissuedbyanon-AustralianbodyAnyreasonableattemptbythestudenttoassignamarkoutoftentotheseadvantagesanddisadvantages,ifaccompaniedbylogicalreasoning,canbeawarded4marks.QUESTION7 (7+7+6=20Marks)Criticallyevaluatetheallegedadvantagesofmandatedsegmentdisclosures.Includeinyouranswerthemostimportantresultsfrompredictiveabilityandstockmarketresearch所谓的主要评估的优点段授权披露。包括在您的回答从最重要的结果的预测能力和股票市场研究Predictiveability(forecasting)testsandstockmarketreactiontestshavebeenperformedtodeterminethebenefitsofLOBandgeographicsegmentalinformation.Thesemethodshavebeenusedtohelpavoidtheproblemsofignoranceand"gaming"inthecontextofusersurveys.Segmentalreportinghelpsuserstobetterforecasttheperformanceofandevaluatetheriskassociatedwithanentity.Predictiveabilitystudies(reviewedinRadebaughandGray,2002,ch.8)haveallconcludedthatforecastsaremoreaccurateiftheyarebasedonLOBsegmentaldataratherthanconsolidatedearnings.Recentearnings-predictionstudiesalsoindicatethatforecastsbasedongeographicalsegmentaldisclosuresaremoreaccuratethanthosebasedonconsolidatedearnings(e.g.,Roberts,1990andBalakrishnan,HarrisandSen,1990,asdiscussedinRadebaughandGray,2002,p.199).Inaddition,stockmarketstudiesindicatethatdisclosureofbothLOBandgeographicalsegmentdataresultsinadecreaseinmarketassessmentsofriskofthedisclosingcorporation.Outlinesomeofthemajorissuesthathavearisenintherealworldconcerningthecontentandpresentationofsegmentdisclosures.略述的重点问题,在现实世界中出现了关于具体内容和形式披露。Anumberofproblemsariseinauditingandverifyingdisclosedsegmentalinformation.Particularproblemsinvolvecommoncostallocations,intra-grouptransfers,andtransferpricing.Anothermajorproblemisdeterminingwhethertheidentifiedsegmentsarereasonable.Alackofguidanceinidentifyingsegmentsinmostcountriesimpliesthatcorporationscanmanipulatedisclosurestopresentthebestpossiblepictureoftheiroperations.WhilethislackofguidanceallowsMNEstoprovidemorerelevantdisclosuresthatarespecifictotheiroperations,italsodecreasescomparabilityamongcorporations.C.Ifrisksofoperatinginacertainforeigncountryareveryhigh,doyouthinkthatsegmentdisclosureforoperationsinthatcountryshouldbemandatory,eveniftheassetsinvolvedcompriseonly(say)5%oftotalassetsforthecompany?如巢风险某一外国操作非常高,你认为段披露在那个国家的行动应该是强制性的，即使资产包括涉及只(说)5%的总资产公司吗？Inprinciple,itcouldbearguedthatsegmentdataaboutMexicoshouldbereportediftherisksarehighandthereisagoodchanceofaloss.However,thisgeneralizationmaywarrantqualificationaccordingtothematerialityoftheassetsatstake.Howshouldmaterialitybedetermined?Thisisarbitraryalthoughpercentagesupto10%areoftenconsiderednotmaterialinpractice.Iftheamountisconsideredsignificant,irrespectiveofthepercentage,thendisclosurewouldseemappropriate.QUESTION8(5+5+5+5=20Marks)Answerfour(4)ofthefollowing:InMay2000,NissanannouncedthatitwouldclosesomefactoriesinJapanandshiftsomeofitsproductionoperationstotheUnitedStates.WhattypeofforeignexchangeisNissantryingtoprotectitselffrom?Explainfully.DiscusstheadvantagesanddisadvantagesofusingforwardcontractstohedgesalestotheUnitedStatesasopposedtoshiftingproductionoperationsthere.在2000年5月，日产宣布，它将被关闭一些工厂在日本和将部分的经营飞往美国的航班的阴谋。什么类型的外汇日产试图保护自己免受吗?详细说明的。讨论分析其优劣利弊使用远期合约对冲销售到美国作为反对把生产转移业务。Theprosarethatforwardcontractscanbeusedtohedgeforeignsalesinawaythatwillcreateprofitsfromthetransactions.Havingthefundsbeinthehomecountrycurrencypermitsgreatercorporatecontrolandflexibility.Theconsarethatforwardcontractscostmoneyandarealwayseasytoconstructtomatchnumeroustransactionsorforecastedactivities.Ifthecompanychoosesnottoperfectlyhedge,thenadditionalriskexposureoccurs.Generally,largerfirmslikeNissanhaveotherobjectivesthanforeignexchangeriskaffectingthedecision.Thedecisiontolocateproductioninothercountriesrequiresanevaluationofallapplicablefactors.ItisunlikelythatFXshouldbethedrivingfactorbecauseoftheabilitytohedgeasignificantportionofFXrisk.Iftherearepotentialforeignexchangelossesfromreceivablesandpayablesbeingdenominatedinaforeigncurrency,whydon'tfirmsjustdemandthatallreceivablesandpayablesbedenominatedintheirowncurrency?如果有潜在的外汇损失从应收及应付被以外币，为什么不公司只是要求各种应收及应付被以自己的货币？Foreverybuyer,thereisaseller.Onepartyinthetransactionwillhavetomakeanexchangeofcurrency.Generally,institutionalfactorsandmarketpowerimpactonthedenominationoftransactions.So,inotherwords,veryoftenacompanydoesnothavethepowerorabilitytodemandthattheirreceivablesandpayablesbedenominatedintheirowncurrency.Itdependsontheinfluenceoftheircurrencyglobally.AUScompany,forexample,ismorelikelytohaveahigherproportionofitsreceivablesandpayablesdenominatedinitshomecurrencythanisaJordanianorPeruviancompany.ExplainthecurrentcostsystemadoptedvoluntarilybyPhilips(TheNetherlands).Whatwastheirstatedjustificationforrevertingbacktohistoricalcostintheirpublished1992accounts?Doyoufeelthatthischoicewasjustified?解释现有成本自愿系统采用飞利浦(荷兰)。他们宣称的理由是什么恢复在他们回到历史成本1992年出版的帐号?你觉得这的选择是正确的吗？Philipsusescurrentvalueswithagearingadjustmenttoreflectthebenefitsaccruingfromfinancingassetsfromloanratherthanequitycapital.Replacementvaluesaregenerallyusedtodeterminecurrentvalues,althoughthenetrealizablevalueisusedincertaininstances.Standardcostsaredeterminedatthebeginningoftheyearforinventory,andindicesaredevelopedtoaccountforpricechangesduringtheyear.Currentvaluesaredeterminedbythepurchasingdepartmentandtheengineeringdepartmentsforfixedassets,andindicesareusedtoupdatethesevalues.Theeffectofcurrentvaluechangesshouldshowupintheincomestatementasahighercostofgoodssold(asaresultofincreasesininventoryprices)andhigherdepreciationexpense.However,thefallininventoiypricescoupledwiththefavourableeffectofthegearingandotheradjustmentstendedtoboostPhilips9profitsinasomewhatmisleadingwayinthelate1980*searly1990's.ThereasonsgivenbyPhilipsforrevertingtohistoricalcostwere:ImprovecommunicationwithshareholdersConsiderablysimplifyaccountingsystemsandproceduresBemoreinlinewithcurrentinternationalaccountingpracticesOutlinetheconditionsthatarelikelytobeprevalentinacountrybeforeweseethewidespreadvoluntaryadoptionofinflation-adjustedaccountingtechniques?概述条件下,可能会流行于一个国家才明白广泛的自愿采用通货膨胀会计技术？Corporationsarelikelytovoluntarilydisclosetheimpactofpricechangesandinflationwhentheyhaveoperationsinhyper-inflationaryeconomiesandhistoricalvalueswouldharmthecorporation'spositionwithinvestorsandcreditors.Corporationsarelikelytodisclosetheimpactofinflationonlywhentheperceivedbenefitsexceedthecostsofpreparinganddisclosingsuchinformation.InGermany,therehasbeenhistoricalresistancetoanyformofcurrentcostaccountingandastrongloyaltytohistoricalcost.Whydoyouthinkthishasbeenthecase?在德国,已经有历史抵抗任何形式的现行企业成本会计和强大的忠诚于历史成本计价。你为什么认为这是这样吗？Germanaccountingishighlyconservativeandaimstoreduceuncertaintyaboutmeasurementandcopebetterwiththeunpredictabilityoffutureevents.Theconcernaboutinflationaccounting,whichisveryimpreciseinmeasurementterms,canthusbereadilyunderstood.Theexperienceofhyper-inflationinthe1920'sisalsounderstoodtohavemaderegulatorswaryofintroducinginflationaccountingonthegroundthatthismightinstitutionalizeinflationandsoperpetuateratherthancureit.InflationinGermanyinrecentyearshas,inanyevent,beenverylowandsothishasnotbeenaseriousissue.Atthesametime,pricechangesoftenvarysignificantlysoitcouldbearguedthatintheory,currentvalueaccountingwouldbeuseful—subjecttoanassessmentofthecostsandbenefitsinvolved.SirDavidTweedie,headoftheIASB,madethepublicclaimonhis2002visittoAustraliathataccountingabusesassociatedwithcorporatecollapsessuchasEnronandWorldComwouldnothaveoccurredhadtheUnitedStatesadoptedIASBstandardsintheirentirety.WhywasthisstatementinfluentialinchangingtherelativepublicstatusandreputationoftheIASBandtheAmericanFASB?先生大卫TweedieIASB负责人，使其公开声称在他的2002年访问澳大利亚相关会计滥用公司倒闭,如安然和世通这样的公司就不会发生了如果美国政府全部采用国际会计准则理事会标准。为什么这种说法有影响力的变更相关公众的地位和声誉IASB和美国财务会计标准委员会？ThisstatementwasveryinfluentialandimportantinhelpinginvestorsaroundtheworldunderstandtheseverelimitationsassociatedwiththeFASB's"rules-based”(asopposedto“principles-based")setofaccountingstandards,especiallyintheareaofconsolidatedfinancialstatements.SirDavidremainsashrewdmarketerofhisorganisation'sstandards.Sincehisstatement,thereputationcapitalconnectedwiththeFASBanditsstandardshavedefinitelydeclinedaroundtheworld,whilethatoftheIASBanditsstandardshaverisen.Asaresult,theFASBhasbeenwillingtoworkwiththeIASBonlong-termconvergencegoals(e.g.,theNorwalkAgreement),whichwouldhavebeenunthinkableadecadeago.TheNewYorkStockExchange(NYSE)isalsoveryawarethatmaintainingitsForm20-freconciliationrequirement(requiringforeigncompaniestoprovideareconciliationoftheirprofitcomputedunderIFRSstowhatitwouldhavebeenunderUSGAAP)iscausingmanyforeigncompaniestoprefertolistonexchangessuchasLondon,HongKongandAustralia,wherenoequivalentrequirementexistsandconformitywithIFRSisacceptable.国际会计试卷5InternationalAccountingexampaperA一、定义Definitions(3pointsforeachdefinition,thereare4totally)Functionalcurrency功能性货币；职能货币Foreigncurrencytranslation夕卜币折算GeneralPurchasingPowerAccounting一般购买力会计Auditing审计,二以及选择Multiplechoicequestions(Thereisonlyonecorrectanswerineachquestion)Theunderlyingreasonfornationaldifferencesinaccountingsystemsis:民族不同的深层原因在会计系统是：EnvironmentalComputersGlobalizationtheinventionoftheprintingpressThemajorearlyVenetianinfluenceonthedevelopmentofaccountingwas威尼斯主要的早期的会计的发展的影响thespreadofdoubleentryaccounting.theinitialdevelopmentofdoubleentryaccounting.theestablishmentofthefirstbankinginstitutions.thedevelopmentofthegoldflorin,thestandardgoldpieceusedinEurope.Whichofthefollowingistrueconcerninginternationalbusiness?下歹明E个选项是正确的在国际业务吗？Evenifafirmestablishesproductionfacilitiesabroad,itisnotengagingininternationalbusinessunlessitalsoexpandssalesabroad.Ithasresultedintheshiftoftechnologicalleadershipfromtheindustrialtotheemergingdevelopingcountries.Itisconductedexclusivelyintheprivateratherthanpublicsector.Itincludesbusinesstransactionsthatinvolvetwoormorecountries.Howdosocietalvaluesandaccountingvaluesinteractwitheachothertoestablishaccountingsystems?社会的价值观如何和会计价值相互促进建立会计系统吗？Societalvaluesaffectaccountingvalues,andaccountingvaluesalsomodifysocietalvalues.Accountingsystemsareinfluenceddirectlybysocietalvalues.Accountingsystemsareindirectlyinfluencedbysocietalvaluesthroughtheirimpactonaccountingvaluesandinstitutionalconsequences(suchaslegalsystems,capitalmarkets,etc.)Accountingvaluesindirectlyaffectaccountingsystemsthroughtheirimpactoninstitutionalconsequences.Securitiesmarketsinfluencecorporatereporting证券市场的影响报告。公司inindustrialbutnotdevelopingcountries.byrequiringsignificantsocialdisclosuresduetopressurefromEurope.byeliminatingtheneedforvoluntarydisclosures.byforcingcompaniestoincreasethequantityandqualityoftheirdisclosures.WhichgroupisprovidingenvironmentalimpactguidelinesforMNEs哪——组是跨国企业提供环境影响指南吗NBAATFOECDAAAAccordingtothedeductiveapproachtoaccountingclassification,根据演绎的方法对会计分类，accountingpracticesareanalyzedandusedtodevelopaccountingernationalaccountinggroupsaredevelopedbylinkingenvironmentalfactorstonationalpractices.itisimpossibletocomparecountriesduetoculturaldifferences.disclosuregroupsarenotassignificantasaremeasurementgroupsinclassifyingcountries.WhichofthefollowingaccuratelyreflectsChineseaccounting?下歹哪项准确地反映了中国会计吗？ThereisastrongSoviet-styleaccountinginfluence.TheaccountingsystemhasbeenchangedtoconformwithU.S.principles.Amoremicro-orienteddecision-makingapproachisbeingencouraged.TheJapanesesystemofaccountinghasbeenadopted.Forpurposesoffinancialanalysisitisimportanttoassessthedifferentialimpactofaccountingprincipleson财务分析为白的的评估是很重要的会计原理微小的影响a.returnonequityb.professionalismc.individualismd.powerdistanceTheIASCwasfoundedbylASC成立的a.theUNb.theOECDc.theAICPAd.professionalnationalaccountingorganizations三以及Multiplechoicequestions(therearemorethanonecorrectanswersforeachquestions)Allofthefollowingaretradeunions,whichinclude:以下均为工会，包括：ETUCICFTUWCLIASCInvestorsareconcernedabout投资者关心的是up-to-datemeasurementsofearningslackofcomparabilityofMNEstheinformationalcontentofMNEreportsprofitabilityAnalysisofMNEaggregateresultsrequiresknowledgeofthecomponentpartsofthefollowing分析结果MNE总需耍了解的组成部分以下certificationoftheCOFRIprofitabilityc.degreeofriskd.potentialforgrowthAllofthefollowingareMNEconsolidationmethods:以下均为MNE固结方法：a.fullconsolidationb.proportionalconsolidationc.equitymethodd.intangibleeliminationmethodSegmentinformation分部信息Permitsabetterassessmentofrisk允许一个更好的风险评估Givesamoreaccurateassessmentofpotentialgrowth更准确评估了潜在的增长a.Ib.IIc.neitherIorIId.EitherIorII四以及Accountingpracticesfortransactionsdenominatedinaforeigncurrency1.Thefollowinginformationwillbeusedforquestions1.1-1.6.AssumethatLewisInternationalsellsrunningshoestoaBritishimporteronJune1andthatthesaleisdenominatedat£75,000andwillbecollectedonJuly15.AlsoassumethatLewisclosesitsbooksattheendofeachmonth.Thefollowingaretherelevantexchangerates.交易会计实践以外币计价SpotrateonJune1ForwardrateforJuly15deliverySpotrateonJune30SpotrateonJuly15Forquestions1.1~1.4$1.6200lo以下信息能被用于问题假设刘易斯国际销售跑鞋是英国进口商在6月1日，这一出售75000£SpotrateonJune1ForwardrateforJuly15deliverySpotrateonJune30SpotrateonJuly15Forquestions1.1~1.4$1.6200$1.6000$1.6100$1.5950assumethatnoforwardcontractisenteredinto.1.IWhatisthedollarvalueofthesaleascarriedonthebooksonJune30?什么是美元的价值销售为进行了书6月30日？$120,750$120,000$119,625d.$121,5001.2HowmuchcashwillLewisreceiveonJuly15?刘易斯收到多少现金7月15日吗?$120,750$120,000$119,625d.$121,5003WhatistheamountoftheforeignexchangegainorlossthatitwillrecognizeonJune30?总额是多少外汇利润或损失，它将会认识6月30日？$1500loss$750loss$1125loss$1875lossgainorlossisdeferred4WhatistheamountoftheforeignexchangegainorlossthatitwillrecognizeonJuly15?总额是多少外汇利润或损失,7月15日，它将会认识吗？$1875loss$750loss$1125loss$750gaingainorlossisdeferredAccountforforwardcontractsinthecontextofforeigncurrencytransactionsForquestions2.1-2.4.AssumethatLewisentersintoaforwardcontract.1WhatisthedollarvalueofthesaleonJuly15?什么是美元价值7月15日出售吗？$120,750$120,000c.$119,625d.$121,5002.2WhatistheamountofcashthatLewiswillreceiveforthesale?总额是多少现金销售刘易斯将得到吗？$120,750$120,000c.$119,625d.$121,5003ThedifferencebetweenthespotrateonJune1andtheforwardrateisa区别在6月1日的即期汇率和远期汇率是$375foreignexchangegain$375foreignexchangeloss$1500foreignexchangeloss$1500foreignexchangegain4Thedifferencebetweenthespotandforwardrateis区别期货与现货deferreduntilLewisreceivespaymentfromtheBritishimporter.takentotheincomestatementwhenthecontractisenteredinto.anadjustmenttoretainedearnings.adjustedforforeignexchangegainsandlossesoverthelifeofthecontract.国际会计试卷5Definitions.Functionalcurrency:thecurrencyoftheprimaryeconomicenvironmentinwhichthecompanyoperates;couldbethereportingorthelocalcurrencyForeigncurrencytranslation:onecurrencyisexpressedorrestatedintermsofanotherGeneralPurchasingPowerAccounting:(a)Objectiveistoreportassets,liabilities,revenuesandexpensesinunitsofthesamepurchasingpower:(b)Non-monetarynominalassetvaluesarerestatedusingtoendofyearpriceindex,©Monetaryassetandliabilitiesarenotrestated:(d)Somemonetaryassetsshouldbeadjustedtoreflectpurchasingpowerchanges.Theconsumerpriceindexisthemostwidelyusedadjustmentindex.Auditing:(a)Quantifiableandverifiablefinancialdataofeconomicentities;(b)Establishedcriteria;and©Acompetentandindependentpersontotestthecorrespondencebetweenthedataandthecriteria.二以及Multiplechoicequestions1.a.2.a.3.d.4.c.5.d.6.c.7.b.8.c.9.a.10.d.三以及Multiplechoicequestions(therearemorethanonecorrectanswersforeachquestions)1.a.b.c.2.a.b.c.d.3.b.c.d.4.a.b.c.5.a.b.四以及Accountingpracticesfortransactionsdenominatedinaforeigncurrency1堡d.$121,500巨.$119,625**b.$750loss**c.$1125lossAccountforforwardcontractsinthecontextofforeigncurrencytransactions1整a.$120,750^b.$120,000**c.$1500foreignexchangeloss4**d・adjustedforforeignexchangegainsandlossesoverthelifeofthecontract.国际会计试卷6InternationalAccountingexampaperB一、Definitions(3pointsforeachdefinition,thereare4totally.3*4=12points.)Forwardrate期货汇率Directrate直接汇率Premium保险费Conversion兑换二以及Multiplechoicequestions(Thereisonlyonecorrectanswerineachquestion,whichwillgets2points.2*10=20points)Thecurrencyinwhichtheparentcompanypreparesitsfinancialstatementsisthe货币的母公司8的财务报表functionalcurrency.reportingcurrency.historicalcurrency.basecurrencyThetranslationmethodologythattranslatesonlyowner1sequityathistoricalexchangeratesisthe：翻译的翻译方法只有业主权益的实际汇率：current-noncurrentmethod.monetary-nonmonetarymethod.temporalmethod.currentratemethod.Thetemporalmethodoftranslatingfinancialstatementsisusedwhen时间的方法时使用翻译财务报表_a.thelocalcurrencyisthefunctionalcurrency.b.thelocalcurrencyisthereportingcurrency.—c.theparentfsreportingcurrencyisthefunctionalcurrency.__d.the