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江西财经大学国际会计题库最新版

江西财经大学国际会计题库最新版
江西财经大学国际会计题库最新版

Test Bank for Chapter 1

Multiple Choice Questions

1.Which of the following variables play a role in shaping accounting development?

a. nature of capital markets

b. type of reporting regime

c. type of business entities

d. All of the abov

e.

e. Both a and c.

2. High levels of financial disclosure are generally found in countries

a. where businesses raise their capital from a large and diverse investor/creditor group.

b. where businesses raise their capital from the government.

c. where there is a limited number of owners.

d. where the sophistication of the financial community is not very high.

e. where the cost of publishing financial statements is high.

3. In countries where business capital needs are provided by only a few very large banks

a. the level of disclosure in financial statements tends to be high.

b. companies tend to devote significant resources to make their annual reports attractive.

c. companies tend to use income-increasing accounting methods.

https://www.doczj.com/doc/258758408.html,panies tend to understate reported earnings.

e. All of the above.

4. Which of the following does not affect a country's financial accounting orientation?

a. The level of inflation.

b. Political and economic ties with other countries.

c. Status of the accounting profession.

d. Quality of accounting education.

e. All of the above affect a country's financial accounting orientation.

5. In countries with micro-oriented accounting systems, the role of accounting is

a.to provide investors with information on the true position of companies.

b. to reflect the effect of government economic policies in company accounts.

c. to provide inputs for industry or national accounting reports.

d. to determine the tax liability of business entities.

e. All of the above.

6. Which of the following is not true about accounting's role in a macro-oriented environment,

a. to provide investors with information on the true position of companies.

b. to reflect the effect of government economic policies in company accounts.

c. to provide inputs for industry or national accounting reports.

d. to determine the tax liability of business entities.

e. All of the above.

7. Which of the following is not an environmental factor affecting accounting?

a. Level of enforcement of regulations

b. Nature of capital markets

c. Type of legal system

d. Language

e. Level of inflation

8. Companies in which country produce annual reports to attract potential investors:

a. Germany

b. Switzerland

c. United States

d. Japan

e. France

9. In which pair of countries is there a strong private sector influence on financial accounting

standard setting?

a. France and Germany.

b. China and Russia.

c. France and the United Kingdom.

d. Germany and Japan.

e. The United Kingdom and the United States.

10. Which of the following is an impetus for international accounting standards?

a. The linkage of capital markets worldwide.

b. Emerging democracies in Latin America

c. The new activist role of the OECD

d. The collapse of communism in the former Soviet Union

e. The emergence of the World Trade Organization (WTO)

11. Among the factors affecting accounting development are the economic and political ties

between countries. Which of the following pairs of countries do not have such ties with each other?

a. Philippines and the United States

b. Singapore and the United Kingdom

c. Malaysia and Argentina

d. Indonesia and the Netherlands

e. France and Germany

12. The status of the accounting profession is a factor that affects accounting development in

countries. In which of the following countries is accounting not regarded favorably as a career choice?

a. United States

b. New Zealand

c. Russia

d. Australia

e. Canada

13. Which of the following is not typically included in an accounting conceptual framework?

a. a statement of objectives of financial accounting

b. targeted users of financial statements

c. limitations of financial statements

d. licensing criteria for public accountants

e. characteristics of good financial accounting

14. Which of the following countries have conceptual frameworks for accounting?

a. Singapore

b. Malaysia

c. Indonesia

d. Canada

e. All of the above

15. Identify the benefit(s) of classifying countries according to their accounting systems.

a. Countries can learn from the accounting experiences of other countries in their group.

b. Countries can use other countries in their group as models for setting standards.

c. Global standard-setters can anticipate the reaction to their proposed standards.

d. MNCs can plan on the type of disclosure they need to provide in various countries.

e. All of the above.

16. Which of the following accounting patterns did Mueller [1967] identify in his pioneering

classification study on Western, market-oriented economies?

a. Macroeconomic pattern

b. Microeconomic pattern

c. Independent discipline approach

d. Uniform approach

e. All of the above

17. Which of the following was not among the accounting patterns identified by Mueller [1967]

in his pioneering classification study on Western, market-oriented economies?

a. Macroeconomic pattern

b. Independent discipline approach

c. Socialist approach

d. Uniform approach

e. Microeconomic pattern

18. Nobes' [1983] classification study had the following European countries in the macro-

uniform, continental, tax-based family:

a.Italy, France, W. Germany, Sweden

b. Belgium, Spain, Italy, W. Germany

c. Italy, France, Spain, Sweden

d. Italy, France, Ireland, Spain

e. Italy, France, Belgium, Spain

19. Nobes' [1983] classification study had the following countries in the micro-based, U.K.

influence, family:

a.Ireland, Netherlands, Canada, Australia

b. Australia, New Zealand, U.K., Ireland

c. Netherlands, Australia, U.K., U.S.A

d. Australia, Canada, U.K., Ireland

e. Netherlands, Australia, Canada, U.S.A.

20. The major immediate challenges that face accounting in the global arena include:

a. Global harmonization

b. Financial reporting in emerging economies

c. Social and environmental reporting

d. Financial reporting in the high technology era

e. All of the above

True/False Questions

1.The purpose of accounting is to provide information that is useful for making economic

decisions.

2. In order to make informed decisions in a global environment, one needs to have an

understanding of international accounting issues.

3. The flow of goods and services across national borders requires that accounting standards be

country-specific.

4. The phenomenal pace of globalization of capital markets in recent years points to the need

for capital market participants to understand accounting information that originates in other countries.

5. Being educated in international accounting is among the portfolio of skills required of

managers in companies engaged in international business.

6. While accounting is a product of its environment it does not affect the environment in which

it exists.

7. In the United States, financial accounting information is directed primarily toward the needs

of investors and creditors, and decision usefulness is the main criterion for judging its

quality.

8. Accounting in the United States is increasingly feeling the influence of Swiss accounting

standards, as more and more Swiss companies enter U.S. capital markets.

9. The factors that impact accounting at the national level do not contribute to accounting

diversity at the international level.

10. In equity-oriented capital markets, companies rely on the fairness of their bankers to obtain

the necessary capital.

11. Whether a country's capital market is equity-oriented or debt-oriented has no impact on the

financial reporting that develops in the country.

12. In countries such as Germany, Japan, and Switzerland companies have traditionally turned

to the stock market as their primary source of capital.

13. In countries such as Canada and the United States, once companies reach a certain size they

turn to banks as their primary source of capital.

14. The type of capital market that exists in a country impacts financial reporting at both the

cosmetic and the substantive level.

15. Considerably more resources are devoted to the preparation of annual reports in debt-

oriented capital markets than in equity-oriented capital markets.

16. Countries such as Austria and Germany set detailed financial reporting rules which have to

be complied with for both tax reporting and external financial reporting.

17. In code law countries such as France and Germany, accounting is regulated mainly through

an accounting code which is generally set by the legislature.

18. Financial reporting in common law countries tends to be more transparent and timely than in

code law countries.

19. While it is relatively inexpensive to adopt the sophisticated accounting standards of another

country, it takes considerable resources to actually implement such standards.

20. Recent statistics show that the U.S. has the highest number of auditors relative to the size of

its population (i.e., auditors per 100,000 population).

21. The lack of financial reporting transparency and the inconsistent application of audit

standards were among the factors that exacerbated the recent financial crisis in Southeast Asia.

22. In macro-user oriented systems, government entities such as tax and economic planning

agencies are the principal users of accounting reports.

23. In micro-user oriented accounting systems such as those in France, Germany, and Sweden,

the role of accounting is viewed in terms of contributing to enterprise stability and

continuity.

24. Financial accounting diversity between countries imposes additional costs on capital market

participants worldwide.

25. The object of classification (or clustering) in international accounting research is to group

countries according to the common elements and distinctive characteristics of their

accounting systems.

Solutions to Chapter 1 Test Questions Multiple Choice Questions

1.D 6. A 11. C 16. E

2. A 7. D 12. C 17. C

3. D 8. C 13. D 18. E

4. E 9. E 14. E 19. B

5. A 10. A 15. E 20. E

True/False Questions

1.T 6. F 11. F 16. T 21. T

2. T 7. T 12. F 17. T 22. T

3. F 8. F 13. F 18. T 23. F

4. T 9. F 14. T 19. T 24. T

5. T 10. F 15. F 20. F 25. T

Test Bank for Chapter 2

Multiple Choice Questions

1.In the United States, the Financial Accounting Standards Board

a. establishes accounting principles for business and not for profit entities.

b. is the enforcement agency responsible for monitoring that companies comply with

accounting and securities regulations.

c. receives funding from the U.S. government.

d. establishes the tax code that companies must comply with.

e. is the representative of the U.S. accounting profession on the IASB.

2. The main body that enforces financial accounting standards in the United States is

a. The U.S. Accounting Enforcement Agency (USAEA)

b. The Financial Accounting Standards Board (FASB)

c. The Securities Exchange Commission (SEC)

d. The American Institute of Certified Public Accountants (AICPA)

e. All of the above.

3. What is an argument against the effort to harmonize accounting globally?

a. Market forces will bring about harmonization if it is truly necessary.

b. Investors are rational enough to spend the resources necessary to correctly analyze

investment opportunities and focus on real economic results.

c. It is unnecessary since most countries already accept U.S. generally accepted

accounting principles as the standards to be followed in preparing financial statements.

d. Better training of accountants mitigates the need for accounting harmonization.

e. The Big Four accounting firms would lose significant revenues if accounting rules were

harmonized globally.

4. The key developmental organization for international accounting standards is the

a. International Accounting Standards Board.

b. International Federation of Accountants.

c. International Organization of Securities Commissions.

d. International Organization of Accounting Standard Setters.

e. Global Agency for Accounting Standards.

5. The Organization for Economic Cooperation and Development is not

a. comprised of the governments of nearly all the industrialized world.

b. actively participating in writing generally accepted accounting principles for the world.

c. established to foster economic growth and development in member countries.

d. responsible for issuing a code of conduct for multinational corporations that includes

guidelines for voluntary disclosures of financial information.

e. any of the above.

6. Which of the following organizations is directly involved with developing, publishing, and

advocating the use of financial accounting standards?

a. American Institute of Certified Public Accountants

b. Organization for Economic Cooperation and Development.

c. Nordic Federation of Accountants.

d. International Accounting Standards Board.

e. International Federation of Accountants.

7. Which of the following organizations is directly involved with developing, publishing, and

advocating the use of international auditing standards?

a. International Accounting Standards Board.

b. Institute of Chartered Accountants of England and Wales.

c. United Nations.

d. Asean Federation of Accountants.

e. International Federation of Accountants.

8. Which of the following organizations is directly involved with harmonizing accounting and

auditing standards?

a. International Accounting Standards Board.

b. Securities and Exchange Commission.

c. American Accounting Association.

d. International Federation of Accountants.

e. Both (a) and (d).

9. Global harmonization of accounting principles does not require:

a. Complete uniformity in accounting principles globally.

b. That differences in accounting standards between countries be kept at a minimum.

c. That difference in accounting rules may exist in different countries as long as they can

be reconciled.

d. That one supra-national organization enforce global standards in all countries.

e. Both (a) and (d).

10. Current proponents of harmonizing accounting standards globally are

a. Investors.

b. Multinational companies.

c. The securities industry and stock exchanges.

d. Developing countries.

e. All of the above.

11. The International Federation of Accountants (IFAC) is not involved in:

a. harmonizing global auditing practices.

b. providing ethical guidelines for auditors on issues such as integrity and objectivity.

c. establishing public sector standards applicable to all levels of government.

d. maintaining auditor independence in today's complex business environment.

e. administering a worldwide uniform examination for auditors.

12. The "world class issuer" approach to global accounting harmonization is not very promising

because:

a. it is opposed by the U.S. Securities and Exchange Commission.

b. there are difficulties in establishing and agreeing upon the criteria for inclusion.

c. it faces strong opposition by U.S. companies.

d. there are practical difficulties in implementation.

e. of all of the above.

13. The G4+1 originally consisted of accounting standard-setters from the following countries

plus the International Accounting Standards Committee:

a. Australia, Canada, New Zealand, and the United Kingdom

b. Bangladesh, India, Pakistan, and Sri Lanka

c. Indonesia, Japan, Korea, and Malaysia

d. Australia, Canada, the United Kingdom and the United States

e. None of the above.

14. The different types of articles found in European Union (EU) directives include:

a. uniform rules to be implemented in all member countries

b. minimum rules that may be strengthened by individual governments

c. alternative rules which give member states choices

d. All of the above

e. Only (a) and (b)

15. The European Union (EU) has adopted a number of directives dealing with accounting

matters. Which EU directives are generally regarded as the most significant on accounting issues?

a. The First and Second directives

b. The Fourth and Seventh directives

c. The Second and Fourth directives

d. The Third and Seventh directives

e. The Fifth and Sixth directives

16. The overall lack of success of the European accounting harmonization effort can be

attributed to:

a. The scope of the EU directives is technically incomplete with a number of accounting

topics not being directly covered.

b. The directives were unevenly adopted into individual national legislation.

c. The directives were static instruments that were not updated and lacked quality

improvement mechanisms.

d. Compliance with EU accounting rules did not prove to be sufficient to enter global

capital markets.

e. All of the above.

17. Which of the following statements best describes accounting harmonization in Europe?

a. It has been a tremendous success and is being closely studied by other regional alliances.

b. There is considerable evidence of accounting harmonization among EU countries.

c. The EU has decided to turn to the IASB to achieve accounting harmonization.

d. The ASEAN countries are following the EU model of accounting harmonization.

e. Annual reports of companies from France, Germany, and the United Kingdom have

become standardized as a result of the European accounting harmonization initiative. 18. The necessary conditions that can make regional accounting harmonization a policy

objective among a group of countries include:

a. An articulated rationale and a set of values that facilitate regional accounting harmony.

b. A high level of economic integration.

c. A political infrastructure to pursue harmonization within a broad policy framework.

d. The economic and political clout to develop a regional vision without the fear of being

marginalized in the global arena.

e. All of the above.

19. The reasons why regional accounting harmonization has not been seriously pursued by the

member countries of the Association of Southeast Asian Nations (ASEAN) are:

a. ASEAN has not been able to articulate a clear rationale for why regional accounting

harmonization is a preferred course of action for its member countries.

b. ASEAN lacks a political infrastructure to pursue harmonization within a broad policy

framework.

c. ASEAN countries are mainly developing countries with young accounting traditions

and face greater risks of being marginalized in the global arena by developing their

distinct regional system.

d. ASEAN countries are not sufficiently integrated economically to warrant regional

accounting harmonization.

e. All of the above.

20. Which of the following countries was not a signatory of the Treaty of Rome of 1957 which

led to the formation of the European Economic Community?

a. The Netherlands

b. France

c. Italy

d. Luxembourg

e. The United Kingdom

True/False Questions

1.When accounting standards vary around the world, the inherent reliability of financial

statements will also vary.

2. Accounting harmonization is the process by which differences in financial reporting

practices among countries are reduced in order to make financial statements more

comparable and decision-useful across countries.

3. The primary economic rationale for accounting harmonization is that major differences in

accounting practices act as a barrier to capital flowing to the most efficient users.

4. There is a concern that some developing countries might adopt international accounting

standards to gain global respectability for their financial reporting without considering

whether these standards are suitable for their economies.

5. Most developing countries have the time and the resources to develop their own indigenous

accounting standards.

6. The adoption of international accounting standards in countries is a purely technical matter

that is not subject to political lobbying.

7. Politically it is easier for countries to adopt external standards promulgated by a

supranational organization such as the IASB rather than to adopt the standards of another country.

8. The World Bank and United Nations recently opined that the inconsistent application of

auditing standards around the world adversely affects the comparability of financial

statements from one country to the next.

9. The International Accounting Standards Board was formed to develop global accounting

standards; compliance with IASB standards is mandatory worldwide.

10. Non-U. S. firms that issue securities in the United States must abide by the rules of the SEC.

11. The Organization for Economic Cooperation and Development issues accounting directives

which have the full weight of law behind them.

12. In international accounting, harmonization is a movement away from total diversity while

standardization is a movement towards uniformity.

13. In international accounting, harmonization and standardization are states while harmony

and uniformity are processes.

14. The IASC's early standards were criticized for being too narrow and for allowing too few

alternatives.

15. In the 1970s, a United Nations committee produced a list of financial and non-financial

disclosures (to be provided by MNCs) which were heartily endorsed by most industrialized countries.

16. The Multijurisdictional Disclosure System negotiated between Canada and the United States

represents a very promising model for global accounting harmonization.

17. The New York Stock Exchange strongly opposes the "world class issuer" approach to global

accounting harmonization.

18. The G4+1 presently consisted of standard-setters from Australia, Canada, New Zealand, the

United Kingdom, the United States and the International Accounting Standards Committee.

19. The basic objective of the European Union (EU) is to bring about a common market which

allows for the free mobility of capital, goods and people between member countries.

20. Of the European Union (EU) directives, the Fourth Directive and the Seventh Directive are

generally regarded as the most significant on accounting matters.

21. The European accounting harmonization effort has been a resounding success and is being

copied in Asia and Africa.

22. The ASEAN countries have followed the regional harmonization paradigm modeled after

the European Union (EU) rather than the global harmonization paradigm represented by international accounting standards.

23. The global accounting harmonization paradigm makes more sense for ASEAN countries

than the regional harmonization paradigm because ASEAN countries are more dependent economically on their global trading partners than on other ASEAN member countries. 24. Japan, Korea, Singapore, and Thailand have harmonized their accounting as a result of their

membership in the Association of Southeast Asian Nations (ASEAN).

25. Global accounting harmonization has not been pursued in ASEAN because the requisite

conditions that would make it an important policy objective are not present.

Solutions to Chapter 2 Test Questions Multiple Choice Questions

1.A 6. D 11. E 16. E

2. C 7. E 12. E 17. C

3. A 8. E 13. D 18. E

4. A 9. E 14. D 19. E

5. B 10.E 15. B 20. E

True/False Questions

1.T 6. F 11. F 16. F 21. F

2. T 7. T 12. T 17. F 22. F

3. T 8. T 13. F 18. T 23. T

4. T 9. F 14. F 19. T 24. F

5. F 10. T 15. F 20. T 25. T

Test Bank for Chapter 3

Multiple Choice Questions

1.The currency in which the parent company prepares its financial statements is the

a. base currency.

b. functional currency.

c. historical currency.

d. reporting currency.

2. The right and the obligation to trade foreign currency in the future at a set rate is a

a. currency swap.

b. currency option.

c. forward contract.

d. money market hedg

e.

3. Which of the following can give rise to foreign currency transaction exposure?

a. Selling goods whose prices are contractually denominated in a foreign currency.

b. Borrowing funds in a foreign currency.

c. Engaging in contracts to trade in foreign currency at a future date.

d. Other economic transactions denominated in foreign currencies.

e. All of the above.

4. In the one-transaction approach:

a. The gain or loss is recorded separately

b. The gain or loss is reflected in the value of the resource acquired

c. Either (a) or (b)

d. None of the above

5. The two-transaction approach is required in:

a. The United States

b. Australia

c. Canada

d. All of the above

e. None of the above

6. A forward exchange contract is an agreement to:

a. Buy a foreign currency in the future at a variable rate

b. Sell a foreign currency in the future at a variable rate

c. Buy or sell a foreign currency in the future at a set rate

d. None of the above

7. Under the monetary/non-monetary method of foreign currency translation, depreciation

expense is translated at the:

a. Current rate

b. Weighted average rate

c. Historical rate

d. None of the above

8. Under the temporal method, translation gains and losses appear in:

a. the stockholders' equity section

b. the income statement as a normal operating item

c. the income statement as an extraordinary item

d. None of the above

9. Under the current rate method

a. all assets and liabilities are translated at the current year's average exchange rate.

b. foreign currency translation gains and losses do not affect the income statement.

c. all revenues and expenses are translated using the current exchange rate.

d. the income statement contains a cumulative translation adjustment amount.

10. Under SFAS No. 52, the temporal method of translation is used when

a. the local currency is the functional currency.

b. the local currency is the reporting currency.

c. the parent's currency is the functional currency.

d. the parent's currency is the reporting currency.

11. Under SFAS No. 52, the current rate method of translation is used when

a. the local currency is the functional currency.

b. the local currency is the reporting currency.

c. the parent's currency is the functional currency.

d. the parent's currency is the reporting currency.

12. Under SFAS No. 52, a hyperinflationary economy is defined as one that has inflation of

approximately:

a. 100 percent per year

b. 100 percent or more over a three year period

c. 25 percent per year

d. None of the above

13. Under SFAS No. 52, the primary currency in which a company conducts its business is

called the:

a. Core currency

b. Functional currency

c. Hard currency

d. Convertible currency

14. Under which translation method is the foreign currency translation gain or loss taken to

stockholders' equity?

a. The current rate method

b. The temporal method

c. The conversion method

d. None of the above

15. When a foreign subsidiary's functional currency is its local currency and its financial

statements are prepared in the local currency then SFAS No. 52 requires that:

a. The current method be used in translating financial statements.

b. The temporal method be used in remeasuring financial statements.

c. The temporal method be used in translating financial statements.

d. The current method be used in remeasuring financial statements.

16. According to SFAS No. 52, a self-sustaining, autonomous foreign subsidiary

a. has a low volume of transactions with the parent.

b. has sales mainly denominated in the parent's currency.

c. has the U.S. dollar as its functional currency.

d. obtains financing primarily from the parent.

e. should be disclosed as a separate geographic segment.

17. According to SFAS No. 52, an integral foreign subsidiary

a. has a low volume of transactions with the parent.

b. must be 100 percent owned by the parent.

c. obtains most of its financing locally.

d. depends on the parent for its revenues and expenses.

e.has an active local sales market for its products.

18.The Indian subsidiary of a U.S. software firm purchased an office building on January 22,

2004, for Indian Rupees (IRs.) 10 million when the exchange rate was IRs. 50 = US$1. On December 31, 2004 (the parent’s fiscal year-end), the exchange rate was Irs. 52 = US$1.

The average exchange rate for the year 2004 was Irs. 51 = US$1. If the Indian subsidiary’s primary operating environment is considered to be India, under the requirements of SFAS No. 52, at what amount will the office building be included in the consolidated financial statements at December 31, 2004?

https://www.doczj.com/doc/258758408.html,$200,000

https://www.doczj.com/doc/258758408.html,$192,308

https://www.doczj.com/doc/258758408.html,$196,078

d.IRs. 10 million

e.None of the above.

19.The Indian subsidiary of a U.S. software firm purchased an office building on January 22,

2004, for Indian Rupees (IRs.) 10 million when the exchange rate was IRs. 50 = US$1. On December 31, 2004 (the parent’s fiscal year-end), the exchange rate was Irs. 52 = US$1.

The average exchange rate for the year 2004 was Irs. 51 = US$1. If the Indian subs idiary’s primary operating environment is considered to be the United States, under the requirements of SFAS No. 52, at what amount will the office building be included in the consolidated financial statements at December 31, 2004?

https://www.doczj.com/doc/258758408.html,$200,000

https://www.doczj.com/doc/258758408.html,$192,308

https://www.doczj.com/doc/258758408.html,$196,078

d.IRs. 10 million

e.None of the above.

Use the following information to answer questions 20-25.

The Comfy Couch Co. purchases raw materials on account from a Mexican company on June 2, 2004. The total amount of the invoice is 3 million Mexican pesos and is due on August 2, 2004. Comfy Couch Co.’s fiscal year ends on June 30, 2004. Listed below is the exchange rate between the Mexican peso and the US dollar on the relevant dates.

Spot rate on June 2 MP 9.50 = US$1

Spot rate on June 30 MP 9.60 = US$1

Spot rate on August 2 MP 9.65 = US$1

Forward rate for August 2 (on June 2) MP 9.70 = US$1

In questions 20-23, assume that Comfy Couch Co. did not have a forward contract and that it does its accounting in accordance with SFAS No. 52.

20.What is the US dollar value of the payable on June 2, 2004?

https://www.doczj.com/doc/258758408.html,$315,789

https://www.doczj.com/doc/258758408.html,$312,500

https://www.doczj.com/doc/258758408.html,$310,881

https://www.doczj.com/doc/258758408.html,$309,278

e.None of the above.

21.How much will Comfy Couch Co. pay (in US$) on August 2, 2004?

a. US$315,789

https://www.doczj.com/doc/258758408.html,$312,500

https://www.doczj.com/doc/258758408.html,$310,881

https://www.doczj.com/doc/258758408.html,$309,278

e.None of the above.

22.What is the foreign currency gain or loss that Comfy Couch must recognize on June 30,

2004?

a.Gain of US$3,289

b.Gain of US$4,908

c.Gain of US$6,511

d.Gain of US$3,222

e.None of the above.

23.What is the foreign currency gain or loss that Comfy Couch must recognize on August 2,

2004?

a.Gain of US$6,511

b.Gain of US$3,222

c.Gain of US$1,603

d.Gain of US$1,619

e.None of the above.

24.If Comfy Couch entered into a forward contract on June 2, 2004, what is the dollar value of

the payable?

https://www.doczj.com/doc/258758408.html,$315,789

https://www.doczj.com/doc/258758408.html,$312,500

https://www.doczj.com/doc/258758408.html,$310,881

https://www.doczj.com/doc/258758408.html,$309,278

e.None of the above.

25.If Comfy Couch entered into a forward contract on June 2, 2004, what amount in US dollars

will it pay on August 2, 2004?

https://www.doczj.com/doc/258758408.html,$315,789

https://www.doczj.com/doc/258758408.html,$312,500

https://www.doczj.com/doc/258758408.html,$310,881

https://www.doczj.com/doc/258758408.html,$309,278

e.None of the above.

True/False Questions

1. A currency option is a contract that provides the right and the obligation to trade a foreign

currency at a set exchange rate on or before a given date.

2. An indirect foreign currency quote represents how much of the foreign currency can be

purchased for one unit of the domestic currency.

3. The bid rate represents the price at which a financial institution is willing to buy a currency.

4. If the spot rate is higher than the forward rate for a particular currency, then that currency

would be selling at a premium.

5. Quotation exposure, backlog exposure, and billing exposure are various stages of foreign

currency translation exposure.

6. All foreign transactions are also foreign currency transactions.

7. Under the one-transaction approach, the transaction is not considered to be completed until

the final settlement.

8. Under the two-transaction approach, a company's foreign currency receivable or payable are

considered a separate transaction distinct from the transaction to buy goods or services.

9. Under the current rate method of translation, all current assets are translated at the year end

rate and non-current assets are translated at the applicable historical rates.

10. Under the current rate method, gains or losses from translation are shown in the cumulative

translation adjustment account in the balance sheet.

11. In the foreign currency context, there is no distinction between the terms conversion and

translation.

12. Using the current exchange rate to translate current assets and liabilities (under the

current/non-current method) is based on the false premise that they are similarly affected by exchange rate changes.

13. The temporal method accommodates current market valuation of non-monetary assets (e.g.,

inventories) while the monetary/non-monetary method does not.

14. A major criticism of SFAS No. 8 was that it required foreign currency translation gains and

losses to be included in the income statement.

15. Under the temporal method, translation gain or loss for the period appears in the

stockholders' equity section of the balance sheet.

16. Cost of goods sold, depreciation expense, and amortization expense are translated at the

average exchange rate under the temporal method and the year end exchange rate under the current rate method.

17. SFAS No. 52 requires the use of the current rate method for foreign subsidiaries located in

hyperinflationary environments.

18. Under SFAS No. 52, functional currency is the currency of the primary operating

environment in which the foreign subsidiary operates and generates cash flows.

19. According to SFAS No. 52, a hyperinflationary economy is deemed to be one in which the

annual inflation rate is greater than 100 percent.

20. If the U.S. dollar is deemed to be the functional currency, then SFAS No. 52 requires that

the current rate method be used.

21. Since the current rate method of foreign currency translation uses a constant exchange rate

to translate balance sheet items, it preserves the original financial statement relationships in the consolidated financial statements.

22. An advantage of the current rate method of foreign currency translation is that a foreign

subsidiary's financial statement ratios are the same before and after translation.

23. IAS No. 21 requires the use of the temporal method of foreign currency translation for

foreign operations that are integral to the operations of the reporting enterprise.

24. As of June 30, 2003, Britain, Denmark and Sweden were among the European countries that

adopted the euro as their currency.

25. Between January 1, 1999, and January 1, 2002, companies doing business in Euroland can

enter into and settle transactions in the national currency or the euro and must have the

ability to process transactions in both currencies.

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《会计学》习题3 一、单项选择题: 1、会计的基本职能是()。 A、记账和算账 B、提供信息和数据 C、核算和监督 D、分析和检查 2、权益类账户借方记减少数,贷方记增加数,其结果必然是()。 A、每个权益账户借方数额大于贷方数额 B、每个权益账户贷方数额大于借方数额 C、所有权益账户的贷方数额小于借方数额 D、所有权益账户的贷方数额大于资产账户的借方数额 3、应付款和预付款是不同性质的款项,因为()。 A、应付款是债务,预付款是债权 B、应付款是人欠我,预付款是我欠人 C、应付款是支出,预付款是收入 D、应付款是资产,预付款是负债 4、下列引起负债内部项目有增有减的经济业务是()。 A、向银行取得借款 B、投出车床一台 C、预提银行借款利息 D、以商业汇票抵付应付账款 5、账户的对应关系是指()。 A、总分类账户与明细分类账户之间的关系 B、有关账户之间的应借应贷关系 C、资产类账户与负债类账户之间的关系 D、成本类账户与损益类账户之间的关系 6.将融资租赁方式租人的固定资产视为承租企业的资产,体现了( )。 A.谨慎原则B.及时性原则 c.实质重于形式原则D.相关性原则 7.近代会计的形成标志是( )。 A.会计从生产职能分离成为一种独立的职能 B.出现专职的会计人员 c.记账方法从单式过渡到复式 D.管理会计与财务会计相分离 8.会计的最基本的两项职能是( )。 A.反映和监督B.控制和考核 c.预测和决策D.分析和判断 9.会计主体是指会计所服务的( )。 A.特定单位B.投资者 C.债权人D.管理当局 10、在账簿中结算损益时,下列账户中应将余额转入本年利润账户贷方的是()。

《国际会计》复习题

《国际会计》复习题 一、填空题(1分×10=10分) 1.资本市场发达的国家,公司财务报告的目标主要在于保护()的利益。 )。 )。 C、权益结合法 D、主体理论 2. 下列这些国家中,归属为米勒创建的微观经济模式的国家是()。 A、瑞典 B、荷兰 C、英国 D、法国 3.目前在美国,制定会计准则的机构是()。

A、美国证券交易委员会(SEC) B、财务会计准则委员会(FASB) C、会计程序委员会(CAP) D、会计原则委员会(APB) 4.下列这些国家中,财务会计与税务会计相分离的是()。 A、法国 B、德国 C、瑞典 D、美国 5. A 公司拥有B公司70%的股份,拥有C 公司35%的股份;B公司拥有C 税种,在税收源头代扣代缴的税种为()。 A、公司所得税 B、周转税 C、扣缴税 D、过境税 10、会计职业界提供国际性服务的最高层次是()。 A、建立在“联盟”基础上的会计师事务所

B、一体化的国际性会计师事务所 C、国内性质的会计师事务所为从事国际业务而进行的协作 D、国内性质的会计师事务所 三、多项选择题(2分×5=10分) 1、英国的增值表将增值额分配给()。 A、雇员 B、政府 C、出资者 D、企业 B、将该子公司的输入商品的转移价格压低 C、压低该子公司输出商品的转移价格 D、抬高该子公司输出商品的转移价格 5、国际会计协调化的含义可以理解为()。 A、协调化是一个过程

B、协调化是限制和缩小会计差异的过程 C、协调化是形成一套可接受的标准(准则)和惯例的过程 D、协调化是能产生共同合作结果的有序结构的过程 E、协调化是促进各国会计实务和财务信息的可比性的过程 四、简答题(8分×5=40分) 1、什么是国际双重征税?

219417 国际财务管理(第四版)习题答案

国际财务管理计算题答案 第3章 二、计算题 1、 (1)投资者可以这样做: 在乙银行用100港币=105.86人民币的价格,即100/105.86(港币/人民币)的价格购入港币 100万×(100/105.86)港币=94.46万港币 在甲银行用105.96/100(人民币/港币)卖出港币 94.46×(105.96/100)=100.09万人民币 投资者的收益:100.09-100=0.09万人民币 2、 (1)如果美元未来没升值到利率平价,则海外投资者具有获利机会。最大的获利水平:1美元兑换人民币8.28元,在中国境内存款投资,1年后换回美元获利: (1+1.98%)-1=1.98% 与在美国存款投资收益率1.3%相比,获利更多。随着美元汇率接近利率平价,这个收益率会向1.3%靠近,最终与美元利率相同。 (2)由于美元存款利率低于人民币存款利率,中国投资者没有套利获利机会。 (3)投资者套利交易面临美元升值的风险,如果必要,可以采用抛补套利防范。 (4)如果存在利率平价,此时美元远期汇率升水,升水幅度: K=(1+1.98%)/(1+1.3)-1=0.67% 1美元=8.28×(1+0.67%)=8.3355(元人民币) (5)处于利率平价时,投资者无法获得抛补套利收益。 (6)如果目前不存在利率平价,是否抛补套利,取决于投资者对未来美元升值可能性和可能幅度的判断,以及投资者的风险承受能力。 4、 公司到期收回人民币:5000×81.21/100=4060(万元)

5、如果掉期交易,则 卖掉美元得到的人民币: 50×6.79=339.5(万元) 美元掉期交易下支付美元的人民币价格:50×6.78=339(万) 买卖价差人民币收入净额=339.5-339=0.5(万元) 如果不做掉期交易,则美元两周的存款利息收入为 50×0.4%×14/365=0.00767(万美元) 折合人民币利息收入:0.00767×6.782=0.052(万元) 两者相比,掉期交易比较合适. 6、2011年11月16日 合约执行价格1澳元=1.02美元 即期汇率1澳元=1.024美元 合约价格低于即期汇率,企业应该履行该合约,企业履约支付的澳元加上期权费:1澳元=1.02+(2.6834/100)=1.0468(美元) 与即期交易相比,企业亏损: 50×100×(1.0468-1.024)=114(美元) 8、远期汇率低于及其汇率,故远期贴水为:远期汇率-即期汇率=0.188-0.190=-0.002 9、行权,因为行权价低于实施期权时的即期汇率。单位净利润=即期汇率-行权价-期权费= 0.65-0.60-0.06=-0.01元。一份单位合同的净利润=-0.01×62500/0.6=-1041.67。设盈亏平衡的即期汇率为X,则X-0.6-0.06=0,解方程得,X=0.66。 10、港币贬值。其变化幅度=(1+3%)/(1+4%)-1=-0.9%。 11、根据国际费雪效用理论,两国即期汇率的变化等于名义利率的差,即5%。 12、其汇率变化幅度=(1+6%)/(1+6%×(1+5%))-1=-0.0028,故法郎的即期汇率为 0.09×(1-0.0028)=0.0897 第4章 二、计算题 1、当即期汇率为1欧元=1.08美元时,三份合约预计节约的资金:

2017基础会计(C0_新版)_会计继续教育考试题库完整

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第一章 一、单项选择题 1、国际会计成为一门新的会计学科,大致在(A) A 20世纪70年代 B 20世纪60年代 C20世纪90年代 D20世纪50年代 2、跨国公司兴起导致的独特的会计问题是( B ) A国际物价变动影响的调整 B 国际财务报表的合并 C 外币报表的折算 D 国际税务会计 3、“四大”会计师事务所的业务扩展与委托人的联系使用的是(A) A同一名称和同一语言 B 不同名称和同一语言 C 不同名称和不同语言 D 同一名称和不同语言 4、第一次国际会计师大会举行的时间、地点是(A) A 1904年圣路易斯 B 1952年伦敦 C 1962年纽约 D 1972年悉尼 5、1977年于慕尼黑举行的第十一次国际会计师大会上创建的国际会计师联合会(IFAC)的前身是(A)A会计职业界国际协调委员会(ICCAP) B 国际会计准则委员会(IASC) C 国际审计事务委员会(IAPC) D 国际会计师大会技术委员会 二、判断题 1、建立在“联盟”基础上的兼具国际和国内性质的会计师事务所,其利润是在世界范围内的入伙成员之间进行分配的。(F ) 2、20世纪70年代国际会计的研究中,乐观主义者把国际会计视为跨国公司(母公司)与国外子公司会计。(F ) 3、国际会计就是跨国公司与国外子公司之间的会计实务。(F ) 4、会计随着商业活动的扩展而传播。(T) 5、会计职业界提供国际服务有二个层次,分别是一体化的国际性会计师事务所、兼具国际和国内性质的会计师事务所( F ) 6、跨国公司的存在对会计国际化没有影响( F ) 7、外币交易、外币报表的折算、衍生金融工具的处理等会计方法具有国际性质(T) 8、货币市场和资本市场的国际化是会计国际化的主要推动力。(T) 9、国际财务报表的合并、外币报表折算、国际物价变动影响的调整,称为国际会计的“三大课题”(T)。 10、国际会计是国际性交易的会计,不同国家会计原则的比较,以及世界范围内不同会计准则的协调化。(T)。

国际会计课后题答案第七章,第八章整理版

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2、单位银行结算账户的种类有() A、基本账户 B、一般账户 C、专用账户 D、临时账户 3、出纳人员的配备形式有() A、一人一岗 B、多人多岗 C、一人多岗 D、一岗多人 4、出纳人员的可以登记的账簿有() A、收入明细账 B、总账 C、库存现金日记账 D、银行日记账 5、现金管理的原则为() A、收付合法原则 B、收付两清原则 C、钱账分管原则 D、日清日结原则 三、对错题(共5题,每题2分) 1、出纳人员可以登记的账簿为总账() 2、清点核对并开出单据后,再发现现金短缺或假钞的,应由出纳人员负责 () 3、出纳人员在收取现金时,无论是什么款项都可以收取,不用对其合法性负责 () 4、填写支票的日期应以阿拉伯数字填写() 5、中国银行负责监督、检查银行结算账户的开立和使用。() 四、综合计算题

1、某企业20XX年2月1日银行存款日记账的余额为37000元,银行转来的对账单的余额为39000元,经过核对发现以下几笔未达账项(1)企业在月末从其他单位收到转账支票3600元,企业已入账而银行尚未入账,(2)企业与月末开出的现金支票600元购买办公用品企业已入账而银行尚未入账(3)企业委托银行外单位收回的销货款9000元,银行已入账而企业尚未入账(4)银行代企业支付水电费4000元,银行已入账而企业尚未入账。根据以上未达账项编制银行存款余额调节表。(15分) 银行余额调节表 单位:年月日单位:元 2、用正确的方法大写下列金额数字、日期。(15分) 8003060.7965 320.11 705 832.00 972 000.09 20XX年10月4日

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国际会计试题题库(1)

国际会计试题题库(1)

《国际会计》网考题库 第一章国际会计的形式与发展 一、单项选择题 1、国际会计成为一门新的会计学科,大致在( A) A 20世纪70年代 B 20世纪60年代 C20世纪90年代 D20世纪50年代 2、跨国公司兴起导致的独特的会计问题是( B ) A 国际物价变动影响的调整 B 国际财务报表的合并 C 外币报表的折算 D 国际税务会计 3、“四大”会计师事务所的业务扩展与委托人的联系使用的是(A ) A 同一名称和同一语言 B 不同名称和同一语言 C 不同名称和不同语言 D 同一名称和不同语言 4、第一次国际会计师大会举行的时间、地点是( A ) A 1904年圣路易斯 B 1952年伦敦 C 1962年纽约 D 1972年悉尼 5、1977年于慕尼黑举行的第十一次国际会计师大会上创建的国际会计师联合会(IFAC)的前身是(A ) A 会计职业界国际协调委员会(ICCAP) B 国际会计准则委员会(IASC) C 国际审计事务委员会(IAPC) D 国际会计师大会技术委员会 二、多项选择题 1、国际会计的三大课题是( ABC ) A 国际物价变动影响的调整 B 国际财务报表的合并 C 外币报表的折算 D 国际税务会计 2、现有的国际性会计事务所(会计公司)中所谓的“四大”包括(ABCD ) A普华永道 B毕马威国际 C德勤 D永安国际 E安达信国际 3、国内性质的会计师事务所为从事国际业务而进行的临时协作一般要通过哪些途径联系?( ABC ) A 国际性的职业届会议 B 双方直接联系 C 各国的执业会计师协会下设的国际联络委员会 D 各国政府 4、我国注册会计师考试的报考者的条件包括( AB ) A 具有大专或大专以上学历 B 具有会计、审计、统计、经济中级或中级以上的专业技术职称 C 有两年的会计师事务所工作经验 D 必须是中国公民 5、自1994年,我国已允许(ABCD )参加我国注册会计师统一考试。 A 我国大陆公民 B 香港居民 C 澳门居民 3 D 台湾居民 E 外国籍公民(该国法律允许中国公民参加该国注册会计师考试) 6、20世纪70年代国际会计的研究中,悲观主义者的“国别会计”观的主要观点包括(ABC ) A 各国会计的差异是各国不同的经济、政治、社会、法律、文化等环境影响所形成,不可能协调一致。 B 国际会计应该是世界上所有国家的会计和惯例的集合体。 C 要制定一套世界性的完整的能为各国真正接受的会计准则是不可能的。 D 国际会计研究的可以急务无不与跨国公司的经营活动的要求有关。 三、判断题 1、建立在“联盟”基础上的兼具国际和国内性质的会计师事务所,其利润是在世界范围内的入伙成员之间进行分配的。(F ) 2、20世纪70年代国际会计的研究中,乐观主义者把国际会计视为跨国公司(母公司)与国外子公司会计。(F ) 3、国际会计就是跨国公司与国外子公司之间的会计实务。(F ) 4、会计随着商业活动的扩展而传播。(T)

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