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国际会计学课件cha6 Foreign Currency Accounting

国际会计学课件cha6 Foreign Currency Accounting

• To record foreign currency tranctions.
• The expanded scale of international investment increases the need to transfer accounting information from one country to users in others.
• *6.Foreign currency . • A currency other than the currency of the country being referred to; A currency other than the reporting currency of the enterprise being referred to. • 外币:特定国家的非本国货币;特定企业的非报告货 币. • *7.Foreign currency financial statement. Financial statement that employ foreign currency as the unit of measure. • 外币财务报表:以外币作为计量单位的财务报表.
• ２.Indirect exchange rate (quote) • (Receivable Quote 应收法） • It is the reciprocal(倒数）of the direct quote, the price of a unit of domestic currency in terms of the foreign currency. It would take approximately 0.1639 U.S dollar to acquire 1 Chinese yuan .

国际会计international_accounting--cha.1

国际会计international_accounting--cha.1
杭电财经
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More and more enterprises list in US stock market 阿里巴巴 京东 More and more foreign enterprises come to china 大众 福特 百思买 How to overcome difficulties of language, different accounting principles, culture, financing regulations,taxation
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English Class
Accounting professor not English professor Oral English/ accounting Written English / accounting
– Assignment or Case analysis – Presentation – Final exam
23
Definition of accounting Accounting, is an information system of interpreting, recording, measuring, classifying , summarizing, reporting and describing business economic activities with monetary unit as its main criterion.
Course objective 2, 3
Accounting Classification and Models Around the World America, England Europe Germany current liability 4 International Accounting Harmonization or Convergence IFRS international financial reporting standard

国际会计学第六版chapter1共24页文档

国际会计学第六版chapter1共24页文档

Choi/Meek, 6/e
5
Contris international heritage
Double-entry originates in the Italian city states.
Bookkeeping spreads to Germany and assists the spread of capitalism.
What is meant by the term, global capital markets, and what does development mean for capital market participants?
Choi/Meek, 6/e
2
What is International Accounting?
Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions.
Choi/Meek, 6/e
Dutch enhance income measurement.
Choi/Meek, 6/e
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French use accounting for governmental planning and control.
Double entry assists the British in managing and controlling commercial interests in the colonies.
Consolidation of foreign accounts Accounting for foreign currency fluctuations Accounting for changing prices International planning and control Performance evaluation of foreign operations Financial risk management International taxation and transfer pricing

国际会计概述

国际会计概述

229
Industrial & Commercial Bank of
China
262
Telecommunications China
287
Sinochem
309
Shanghai Baosteel Group
315
China Construction Bank
316
China Southern Power Grid
资料来源：http///fortune
International Accounting
第13页，共47页。
2004年财富全球500强中国企业
排名
46 52 54 241 242 243
257 270
公司名称
State Grid China National Petroleum Sinopec China Lift Insurance China Mobile Communications Industrial & Commercial Bank of China Telecommunications China Sinochem
总部所在地 主要业务 营业收入百万美元
美国
一般商品零售
378,799
美国
炼油
372,824
英国/荷兰
炼油
355,782
英国石油 丰田汽车 雪佛龙 荷兰国际集团 道达尔 通用汽车 康菲
英国 日本 美国 荷兰 法国 美国 美国
炼油 汽车 炼油 银行 炼油 汽车 炼油
291,438 230,201 210,783 201,516 187,280 182,347 178,558
International Accounting

国际会计_第4章-2瑞典等

国际会计_第4章-2瑞典等




而在成文法国家，会计准则和惯例直接以法律为 基础，往往以官方为主（吸收民间机构参与）制 定，并以法规的形式发布，或者由民间机构制定 的准则，只能是相关会计法规的“解释”和“操 作细则”，不具备法定效力。 相应地，美、英会计职业界具有强大的威望和势 力，而在法德等欧洲大陆国家，会计职业界不够 强大。 由于在成文法系国家，会计规定的变革必须通过 立法程序，这就缺乏不成文法国家那样宽松的环 境，使其反应不能及时，变革也比较缓慢。


也可以看出，当一国的资本市场逐步发达时，财务报告 的目标就会转向主要是保护社会公众投资者的利益，对 财务报告的充分披露要求就会提高，法国和德国会计的 近期发展表现出这种趋向。 （4） 利润分配中是否提留公积 在利润分配中预先提留公积制度，是欧洲大陆国家会计 实务体系通常的做法，而且在世界范围内还有着重大的 影响；在英美会计模式中，企业对于因特定目的而需要 保存一部分留存收益不作分配时，只能是暂时的，不能 提留永久性的公积。这种留存收益的暂时分拔，在特定 目的达到或不再需要时，应立即转回留存收益，供利润 分配之用，这种做法当然也是立足于维护公众投资者利 益的。
第4章

比较会计模式（下）


4.1 日本会计实务体系的特征 4.2 荷兰会计实务体系的特征 4.3 瑞典会计实务体系的特征 4.4 发达国家会计实务体系综述 4.5 捷克会计实务体系 4.6 墨西哥会计实务体系 4.7 发展中国家会计实务体系的一般特征
统一会计趋向




在统一会计趋向下，会计被标准化并用作中央政府管 理控制工具。 一般说来，统一趋向常见于政府强烈干预经济计划的 国家，解体前的苏联和当时实行集中计划经济的其他 社会主义国家，可称为典型的代表。 在这些国家里，会计被用来计量业绩、配置资源、征 收税款、控制价格等。 拥有统一会计方案的法国则是统一会计趋向最明显的 西方国家。

国际会计学第六版chapter-2

国际会计学第六版chapter-2


Reveals what group members have in common, and What distinguishes groups from each other
5
Choi/Meek, 6/e
Development

Sources of finance – who, how many, how close? Equity markets
Choi/Meek, 6/e
8
Development (contin)

Taxation

Must companies record revenues and expenses in their accounts to claim them for tax purposes?


Are financial accounting and taxation the same? Or are they different?
Choi/Meek, 6/e
14
Development (contin)

Linking the two:
Choi/Meek, 6/e
15
Classification

Four approaches to accounting development (Mueller 1967)

Macroeconomic approach
Choi/Meek, 6/e
4

Classification



Helps understand why and how national accounting systems differ. Helps analyze whether these systems are converging or diverging. Are a way of viewing the world.

Cha1_国际收支

11
复式记帐法




出口属贷方项目、进口属借方项目 本国居民为他国提供劳务属贷方、反之 属借方 本国居民收到国外转移属贷方 本国居民购买外国资产属借方 外国人归还贷款属贷方 官方储备减少属贷方项目
12
两个原则



凡是引起本国从国外获得货币收入的交 易记入贷方，而该笔交易的货币收入记 为借方。 凡是引起外汇供给的经济交易记入贷方， 引起外汇需求的经济交易记入借方。 可以理解交易有两个阶段：一个阶段是 交易本身，一个阶段是回款，方向相反。
25
货币性失衡


在一定的汇率水平下，一国的物价与成本高于其他国 家，必然不利于出口而有利于进口，从而使经常项目 顺差减小或逆差增加。反之，一国的物价与成本低于 其他国家，必然有利于出口而不利于进口，从而使经 常项目顺差增加或逆差减少。 这种由货币政策导致的相对价值变化而引起的国际收 支失衡，称为货币性失衡。一般地，一国通货膨胀将 导致经常项目的顺差减少或逆差扩大，一国通货紧缩 将导致经常项目顺差增加或逆差减少。货币性失衡主 要是由通货膨胀或通货紧缩引起的。
31
第二种情况

第二种情形说明本国产品在国际市场上 仍然具有竞争力，但国内资本市场缺乏 吸引力，国内资本外流严重，这将导致 本国企业遭受通货紧缩，生产能力无法 提升，影响经济长期增长，并导致失业 率的增加与本国货币的贬值。
32
第三种情况

第三种情况说明本国需求旺盛，但本国 企业盈利前景与竞争力不足，需求旺盛 只不过是一种历史累积需求的释放。本 国处在一个经济高泡沫时期，在需求与 资本市场双重泡沫下，国内资金将大规 模出逃，非常可能引发金融危机，经济 危机的后果是本国经济大幅下滑，本国 资本市场面临崩盘的危险，本国货币有 可能大幅贬值。

国际会计学课后作业

国际会计学》课后作业一（红色字为答案）姓名：学号：成绩：A. Explain to the concepts below1. International accountingInternational accounting is an area of accounting which study on how to treat specific accounting practice of a multinational company or how to provide information of an entity to non-domestic readers 国际会计是一种研究如何处理跨国公司具体的会计实务以及如何向非国内读者提供主体信息的会计领域。

2. goodwillGoodwill is capitalized as the difference between fair value of the consideration given in the exchange and the fair values of the underlying net assets acquired.商誉是在交易中得到的对价的公允价值与潜在净资产的公允价值之间的差额的资本化价值。

4.direct quoteThe exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency. 汇率指定一定数量的国内货币单位获得一个单位的外国货币所需要的数量。

5.indirect quoteThe exchange rate specifies the price of a unit of the domestic currency in terms of the foreign currency. 汇率指定的以外国货币为单位的国内货币单位的价格。

会计学(非专业用)第6版-课后习题答案上资料讲解

在生产力极其低下的原始社会，物质极度缺乏，私有制尚未萌芽，客观上 不需要对经济活动的进程和成果进行核算，因此也就不存在会计。由世界会计 学科和实务发展的历史可见，会计产生于记录、核算、报告生产实践和经济活 动的客观需求，并且将随着这种需求的变化而不断成熟和完善。
新会计准则的指导思想是与国际财务报告准则“趋同”，最大限度缩小中 外会计标准的差异，获得了国际会计准则委员会的认可。相比旧会计准则,新会
4）可比性：是指会计信息纵向可比和横向可比。
5）及时性：企业对于已经发生的交易或者事项,应当及时进行会计确认、计量和报告
不得提前或者延后。
6）可理解性原则：企业提供的会计信息应当清晰明了，便于财务会计报告使用者理解 和使用。信息的可理解性也是相关性的前提条件。
7）谨慎性原则：企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨 慎，不应高估资产或者收益、低估负债或者费用。
3）信息特征不同。管理会计信息跨越过去、现在和未来三个时态；而财务会计信息则 大多为过去时态。
5、审计报告在财务会计报告中起什么作用？
审计报告是由注册会计师根据中国注册会计师审计准则的规定,在实施审计 工作的基础上对被审计单位财务报表发表审计意见的书面文件。注册会计师签 发的审计报告,是以超然独立的第三者身份,对被审计单位财务报表合法性、公允 性发表意见。这种意见,具有鉴证作用。股份制企业的股东主要依据注册会计师 的审计报告来判断被投资企业的财务报表是否公允地反映了财务状况和经营成 果,以进行投资决策等。
3）分期假设：这一假设规定了会计对象的时间界限，将企业连续不断的经 营活动分割为若干较短时期，以便提供会计信息，是正确计算收入、费用和损 益的前提。
4）货币计量假设：这一假设规定了会计的计量手段，指出企业的生产经营 活动及其成果可以通过货币反映。它暗含了两层意思，即币种的唯一性和币值 的不变性。

国际会计学第六版chapter3


Substantial overlap in OEC and CNCC membership
Statutory auditors not allowed to provide accounting services to the same client
AMF oversees audits of listed companies, but
Describe the audit-oversight mechanisms in these five countries.
3
IFRS in the European Union
Starting in 2005, all EU-listed companies must follow IFRS in their consolidated financial statements.
11
CNCC – National Institute of Statutory Auditors
Members audit and give an opinion on financial statements
Must report criminal acts to the High Council of External Auditors
Reports aimed at preventing bankruptcies Social report
13
Germany
Overview
Creditor protection Conservative balance sheet valuations Reserves as protection against unforeseen risks and insolvency Accounting is designed to compute a prudent income amount that leaves creditors unharmed after distributions are made to owners
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Choi/Meek, 6/e
2
Have a basic working knowledge of accounting classifications and how they compare with one another.
Explain the difference between the “fair presentation” and “legal compliance” orientations of accounting and identify nations in which each is prevalent.
Choi/Meek, 6/e
5
Development
Sources of finance – who, how many, how close? Equity markets
Profits measure how well managers have run the company.
Accounting is used to assess cash flows, risks, and to value the firm.
Choi/Meek, 6/e
9
Political and economic ties
Accounting ideas and technologies are transferred through conquest, commerce, and other forces.
Inflation
Extensive disclosures.
Banks
Conservative earnings for creditor protection. Less extensive disclosures.
Choi/Meek, 6/e
6
Development (contin)
Legal system
Accounting focuses on economic substance.
Accounting rules are established by private sector professional organizations.
Choi/Meek, 6/e
8
Development (contin)
Explain why distinctions of accounting at the national level are becoming blurred.
Choi/Meek, 6/e
3
Why Study Development and Classification?
Development
Taxation
Must companies record revenues and expenses in their accounts to claim them for tax purposes?
Are financial accounting and taxation the same? Or are they different?
Helps understand a nation’s accounting. Explains the differences and similarities
in accounting around the world.
Choi/Meek, 6/e
4
Classification
Helps understand why and how national accounting systems differ.
International Accounting, 6/e Frederick D.S. Choi Gary K. Meek
Chapter 2: Development and Classification
Choi/Meek, 6/e
1
Learning Objectives
Identify and understand the importance of the eight factors that have a significant influence on accounting development.
Helps analyze whether these systems are converging or diverging.
Are a way of viewing the world.
Reveals what group members have in common, and
What distinguishes groups from each other
incorporated into national laws.
Choi/Meek, 6/e
7
Common law
Laws develop on a case-by-case basis.
Accounting develops from experience and judgment.
Accounting tends to be flexible, adaptive, and innovative.
Understand the four approaches to accounting development found in marketoriented Western economies and identify countries in which each approach is prevalent.
Conting tends to be prescriptive and
procedural. Accounting focuses on legal form. Accounting standards and procedures are
Inflation distorts historical cost measurements.