7.国际会计准则

《国际会计准则第7号■现金流量表》目录一、概述二、目的三、范围四、泄义五、其他披露六、生效日期一、概述《国际会计准则第7号-现金流虽表》（1992年12月修订）IAS 7-Cash Flow Statements首次生效时间11994年1月1日|最新修订时间11992年12月修订历史1992年12月修订同时废止1977年6月批准的国际会汁准则第7号“财务状况变动表本法规当前有效二、目的有关企业现金流量的信息，有助于为财务报表的使用者评价企业形成现金和现金等价物的能力以及企业使用这些现金流量的需要提供依据。

使用者进行经济决策，需要对企业形成现金和现金等价物的能力及其时间性与确定性作出评价。

本号准则的目的是要求提供企业现金和现金等价物变化的信息。

这种信息采用现金流量表的形式加以提供。

该表对会计期间源于经营、投资和融资业务的现金流疑进行了分类。

三、范围1.企业应根据本号准则的要求编制现金流量表，并且应将它作为每期需呈报的财务报表的不可分割的一部分来加以呈报。

2.本号准则替代于1977年6月批准的国际会计准则第7号“财务状况变动表”。

3.企业财务报表的使用者关心企业是如何形成现金和现金等价物的。

不论企业业务的性质如何，也不论是否可如同金融机构一样，将现金视作企业的产品，都是如此。

企业需要现金，基本上是出于相同的原因，尽管其创造收益的主营业务可能不同。

企业需要用现金来从事经营、偿付债务，并向投资者提供回报。

因此，本号准则要求所有企业呈报现金流量表。

现金流量信息的作用4.当现金流量表结合北他财务报表一起使用时，所提供的信息能使使用者评价企业净资产的变动、财务结构（包括流动性和偿债能力），以及企业为适应环境和时机的变化而影响现金流量的金额和时间的能力。

现金流量的信息有助于评价企业形成现金和现金等价物的能力，并使使用者能够建立评价和比较不同企业未来现金流疑的现值的模式。

它还提高了不同企业经营业绩报告的可比性，因为它消除了对相同交易和事项采用不同会计处理的影响。

International Accounting StandardsIAS 23 Borrowing Costs (revised 1993)This revised International Accounting Standard supersedes IAS 23, Capitalisation of Borrowing Costs, approved by the Board in March 1984. The revised Standard became effective for financial statements covering periods beginning on or after 1 January 1995.One SIC Interpretation relates to IAS 23:SIC-2: Consistency - Capitalisation of Borrowing Costs.The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance in this Standard, and in the context of the Preface to International Accounting Standards. International Accounting Standards are not intended to apply to immaterial items (see paragraph 12 of the Preface).ObjectiveThe objective of this Standard is to prescribe the accounting treatment for borrowing costs. This Standard generally requires the immediate expensing of borrowing costs. However, the Standard permits, as an allowed alternative treatment, the capitalisation of borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset.Scope1. This Standard should be applied in accounting for borrowing costs.2. This Standard supersedes IAS 23, Capitalisation of Borrowing Costs, approved in 1983.3. This Standard does not deal with the actual or imputed cost of equity, including preferred capital not classified as a liability.Definitions4. The following terms are used in this Standard with the meanings specified:Borrowing costs are interest and other costs incurred by an enterprise in connection with the borrowing of funds.A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale.5. Borrowing costs may include:(a) interest on bank overdrafts and short-term and long-term borrowings;(b) amortisation of discounts or premiums relating to borrowings;(c) amortisation of ancillary costs incurred in connection with the arrangement of borrowings;(d) finance charges in respect of finance leases recognised in accordance with IAS 17, Leases; and(e) exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs.6. Examples of qualifying assets are inventories that require a substantial period of time to bring them to a saleable condition, manufacturing plants, power generation facilities and investment properties. Other investments, and those inventories that are routinely manufactured or otherwise produced in large quantities on a repetitive basis over a short period of time, are not qualifying assets. Assets that are ready for their intended use or sale when acquired also are not qualifying assets.Borrowing Costs - Benchmark TreatmentRecognition7. Borrowing costs should be recognised as an expense in the period in which they are incurred.8. Under the benchmark treatment borrowing costs are recognised as an expense in the period in which they are incurred regardless of how the borrowings are applied.Disclosure9. The financial statements should disclose the accounting policy adopted for borrowing costs. Borrowing Costs - Allowed Alternative TreatmentRecognition10. Borrowing costs should be recognised as an expense in the period in which they are incurred, except to the extent that they are capitalised in accordance with paragraph 11.11. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset should be capitalised as part of the cost of that asset. The amount of borrowing costs eligible for capitalisation should be determined in accordance with this Standard.[1]12. Under the allowed alternative treatment, borrowing costs that are directly attributable to the acquisition, construction or production of an asset are included in the cost of that asset. Such borrowing costs are capitalised as part of the cost of the asset when it is probable that they will result in future economic benefits to the enterprise and the costs can be measured reliably. Other borrowing costs are recognised as an expense in the period in which they are incurred.Borrowing Costs Eligible for Capitalisation13. The borrowing costs that are directly attributable to the acquisition, construction or production ofa qualifying asset are those borrowing costs that would have been avoided if the expenditure on the qualifying asset had not been made. When an enterprise borrows funds specifically for the purpose of obtaining a particular qualifying asset, the borrowing costs that directly relate to that qualifying asset can be readily identified.14. It may be difficult to identify a direct relationship between particular borrowings and a qualifying asset and to determine the borrowings that could otherwise have been avoided. Such a difficultyoccurs, for example, when the financing activity of an enterprise is co-ordinated centrally. Difficulties also arise when a group uses a range of debt instruments to borrow funds at varying rates of interest, and lends those funds on various bases to other enterprises in the group. Other complications arise through the use of loans denominated in or linked to foreign currencies, when the group operates in highly inflationary economies, and from fluctuations in exchange rates. As a result, the determination of the amount of borrowing costs that are directly attributable to the acquisition ofa qualifying asset is difficult and the exercise of judgement is required.15. To the extent that funds are borrowed specifically for the purpose of obtaining a qualifying asset, the amount of borrowing costs eligible for capitalisation on that asset should be determined as the actual borrowing costs incurred on that borrowing during the period less any investment income on the temporary investment of those borrowings.16. The financing arrangements for a qualifying asset may result in an enterprise obtaining borrowed funds and incurring associated borrowing costs before some or all of the funds are used for expenditures on the qualifying asset. In such circumstances, the funds are often temporarily invested pending their expenditure on the qualifying asset. In determining the amount of borrowing costs eligible for capitalisation during a period, any investment income earned on such funds is deducted from the borrowing costs incurred.17. To the extent that funds are borrowed generally and used for the purpose of obtaining a qualifying asset, the amount of borrowing costs eligible for capitalisation should be determined by applying a capitalisation rate to the expenditures on that asset. The capitalisation rate should be the weighted average of the borrowing costs applicable to the borrowings of the enterprise that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. The amount of borrowing costs capitalised during a period should not exceed the amount of borrowing costs incurred during that period.18. In some circumstances, it is appropriate to include all borrowings of the parent and its subsidiaries when computing a weighted average of the borrowing costs; in other circumstances, it is appropriate for each subsidiary to use a weighted average of the borrowing costs applicable to its own borrowings.Excess of the Carrying Amount of the Qualifying Asset over Recoverable Amount19. When the carrying amount or the expected ultimate cost of the qualifying asset exceeds its recoverable amount or net realisable value, the carrying amount is written down or written off in accordance with the requirements of other International Accounting Standards. In certain circumstances, the amount of the write-down or write-off is written back in accordance with those other International Accounting Standards.Commencement of Capitalisation20. The capitalisation of borrowing costs as part of the cost of a qualifying asset should commence when:(a) expenditures for the asset are being incurred;(b) borrowing costs are being incurred; and(c) activities that are necessary to prepare the asset for its intended use or sale are in progress.21. Expenditures on a qualifying asset include only those expenditures that have resulted in payments of cash, transfers of other assets or the assumption of interest-bearing liabilities.Expenditures are reduced by any progress payments received and grants received in connection with the asset (see IAS 20, Accounting for Government Grants and Disclosure of Government Assistance). The average carrying amount of the asset during a period, including borrowing costs previously capitalised, is normally a reasonable approximation of the expenditures to which the capitalisation rate is applied in that period.22. The activities necessary to prepare the asset for its intended use or sale encompass more than the physical construction of the asset. They include technical and administrative work prior to the commencement of physical construction, such as the activities associated with obtaining permits prior to the commencement of the physical construction. However, such activities exclude the holding of an asset when no production or development that changes the asset's condition is taking place. For example, borrowing costs incurred while land is under development are capitalised during the period in which activities related to the development are being undertaken. However, borrowing costs incurred while land acquired for building purposes is held without any associated development activity do not qualify for capitalisation.Suspension of Capitalisation23. Capitalisation of borrowing costs should be suspended during extended periods in which active development is interrupted.24. Borrowing costs may be incurred during an extended period in which the activities necessary to prepare an asset for its intended use or sale are interrupted. Such costs are costs of holding partially completed assets and do not qualify for capitalisation. However, capitalisation of borrowing costs is not normally suspended during a period when substantial technical and administrative work is being carried out. Capitalisation of borrowing costs is also not suspended when a temporary delay is a necessary part of the process of getting an asset ready for its intended use or sale. For example, capitalisation continues during the extended period needed for inventories to mature or the extended period during which high water levels delay construction of a bridge, if such high water levels are common during the construction period in the geographic region involved.Cessation of Capitalisation25. Capitalisation of borrowing costs should cease when substantially all the activities necessary to prepare the qualifying asset for its intended use or sale are complete.26. An asset is normally ready for its intended use or sale when the physical construction of the asset is complete even though routine administrative work might still continue. If minor modifications, such as the decoration of a property to the purchaser's or user's specification, are all that are outstanding, this indicates that substantially all the activities are complete.27. When the construction of a qualifying asset is completed in parts and each part is capable of being used while construction continues on other parts, capitalisation of borrowing costs should cease when substantially all the activities necessary to prepare that part for its intended use or sale are completed.28. A business park comprising several buildings, each of which can be used individually is an example of a qualifying asset for which each part is capable of being usable while construction continues on other parts. An example of a qualifying asset that needs to be complete before any part can be used is an industrial plant involving several processes which are carried out in sequence at different parts of the plant within the same site, such as a steel mill.Disclosure29. The financial statements should disclose:(a) the accounting policy adopted for borrowing costs;(b) the amount of borrowing costs capitalised during the period; and(c) the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation. Transitional Provisions30. When the adoption of this Standard constitutes a change in accounting policy, an enterprise is encouraged to adjust its financial statements in accordance with IAS 8, Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies. Alternatively, enterprises following the allowed alternative treatment should capitalise only those borrowing costs incurred after the effective date of the Standard which meet the criteria for capitalisation.Effective Date31. This International Accounting Standard becomes operative for financial statements covering periods beginning on or after 1 January 1995.[1]See also SIC - 2, Consistency - Capitalisation of Borrowing Costs.。

国际会计准则esg摘要：1.引言2.国际会计准则的发展3.ESG 会计准则的提出4.ESG 会计准则的主要内容5.国际会计准则与ESG 会计准则的关系6.我国对ESG 会计准则的应对措施7.总结正文：国际会计准则（International Accounting Standards，简称IAS）是全球财务报告准则的主要制定机构，负责制定和发布国际财务报告准则（International Financial Reporting Standards，简称IFRS）。

近年来，随着全球对环境保护、社会责任和公司治理（ESG）的关注度不断提高，国际会计准则也在逐步发展和完善ESG 相关准则。

ESG 会计准则的提出，主要是为了引导企业更好地披露与ESG 相关的信息，以帮助投资者、债权人等利益相关者更全面地了解企业的可持续发展能力。

ESG 会计准则主要包括以下内容：1.环境信息披露：要求企业披露与环境保护相关的信息，如资源消耗、污染物排放、环境负债等。

2.社会责任信息披露：要求企业披露与员工福利、产品安全、社区关系等方面有关的信息。

3.公司治理信息披露：要求企业披露与公司治理结构、内部控制、股东权益等方面有关的信息。

国际会计准则与ESG 会计准则之间存在密切关系。

一方面，国际会计准则为ESG 会计准则提供了基本的财务报告框架，ESG 会计准则可以借鉴和应用国际会计准则的相关原则和方法；另一方面，ESG 会计准则是对国际会计准则的补充和完善，可以帮助企业更好地满足利益相关者的信息需求。

面对国际会计准则的ESG 发展，我国也在积极应对。

我国财政部于2018 年发布了《企业可持续发展报告编制指引》，对企业披露ESG 信息提出了明确要求。

此外，我国还在不断推动企业披露ESG 信息的相关政策法规建设，以促进我国企业更好地履行社会责任。

总之，国际会计准则的ESG 发展对我国企业具有重要影响。

我国企业应积极响应国际会计准则的ESG 要求，加强ESG 信息披露，提升企业的可持续发展能力。

国际会计准则2003年9月19日国际会计准则(IAS)目录Framework for the Preparation and Presentation of Financial Statements (3)Preface ...................................................................... .............................................................................. . (24)Procedure and Objective of IASB ......................................................................... (27)IAS 1: Presentation of Financial Statements.................................................................... (33)IAS 2: Inventories................................................................... .............................................................................. .55IAS 7: Cash Flow Statements ................................................................... (62)IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (73)IAS 10: Events After the Balance Sheet Date.......................................................................... (82)IAS 11: Construction Contracts .................................................................... .. (93)IAS 12: Income Taxes ........................................................................ (101)IAS 14: Segment Reporting .................................................................... (134)IAS 15: Information Reflecting the Effects of Changing Prices (1)50IAS 16: Property, Plant and Equipment..................................................................... . (155)IAS 17: Leases........................................................................ (169)IAS 18: Revenue ...................................................................... . (18)IAS 19: Employee Benefits...................................................................... (188)IAS 20: Accounting for Government Grants and Disclosure of Government Assistance (227)IAS 21: The Effects of Changes in Foreign Exchange Rates ........................................................................ . (233)IAS 22: Business Combinations.................................................................. .. (244)IAS 23: Borrowing Costs ........................................................................ (270)IAS 24: Related Party Disclosures .................................................................. . (275)IAS 26: Accounting and Reporting by Retirement Benefit Plans (280)IAS 27: Consolidated Financial Statements ................................................................... (288)IAS 28: Investments in Associates ................................................................... . (294)IAS 29: Financial Reporting in Hyperinflationary Economies .................................................................... . (301)IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS 31: Financial Reporting of Interests in Joint Ventures ..................................................................... (319)IAS 32: Financial Instruments: Disclosure and Presentation.................................................................. (328)IAS 33: Earnings per Share ........................................................................ .. (351)IAS 34: Interim Financial Reporting..................................................................... (365)IAS 35: Discontinuing Operations ................................................................... (376)IAS 36: Impairment of Assets........................................................................ .. (385)IAS 37: Provisions, Contingent Liabilities and Contingent Assets (410)IAS 38: Intangible Assets ....................................................................... . (426)IAS 39: Financial Instruments: Recognition and Measurement................................................................... (452)IAS 40: InvestmentProperty...................................................................... .. (504)IAS 41: Agriculture .................................................................. (520)Framework for the Preparation and Presentation of Financial StatementsFramework for the Preparation and Presentation of Financial Statements架The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie thepreparation and presentation of financial statements for external users. It was approved in 1989. The IASBFramework assists the IASB:.in the development of future International Accounting Standards and in its review of existingInternational Accounting Standards; and.in promoting the harmonisation of regulations, accounting standards and procedures relating to thepresentation of financial statements by providing a basis for reducing the number of alternativeaccounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:.preparers of financial statements in applying International Accounting Standards and in dealing withtopics that have yet to form the subject of an International Accounting Standard;.auditors in forming an opinion as to whether financial statements conform with InternationalAccounting Standards;.users of financial statements in interpreting the information contained in financial statements preparedin conformity with International Accounting Standards; and.those who are interested in the work of IASB, providing them with information about its approach to theformulation of accounting standards.The Framework is not an International Accounting Standard and does not define standards for any particularmeasurement or disclosure issue.In a limited number of cases there may be a conflict between the Framework and a requirement within anInternational Accounting Standard. In those cases where there is a conflict, the requirements of the InternationalAccounting Standard prevail over those of the Framework.世界上许多企业都编制并且向外部使用者呈报财务报表。

国际会计准则国别会计（一）国内会计与国际会计的区别（p1）[Domestic accounting & International accounting]相同：a、users oriented 以使用者为主要服务对象（creditors investors）b、economic decisions 用于投资决策不同：accounting equityIA，same as above except that the firm being reported on is a multinational company with operations and transactions that cross national boundaries or an entity with reporting obligations to non-domestic readers.（同上，除了被报告的公司是一个跨国交易与经营的跨国公司或是一个有向非本国使用者报告义务的主体）（二）国际会计发展因素（6个因素，前三个为重点）（p2）1、Sources of finance融资渠道（1）Equity markets股权市场Profits measure how well managers have run the company.以利润来评价管理者经营业绩Accounting is used to assess cash flows, risks, and to value the firm.会计用来评价现金流、风险及对公司进行评估Extensive disclosures.（信息披露程度）完全披露（2）Banks银行Conservative earnings for creditor protection.（谨慎性原则）低估利润以保护债权人Less extensive disclosures.不完全披露2、Legal system法律体系（1）Code law成文法Laws are all-embracing—codification of accounting standards and procedures.法律为会计准则和程序的法律汇编Accounting standards and procedures are incorporated into national laws.会计准则与程序符合国家法律Accounting tends to be prescriptive and procedural.会计趋于规定性与程序性Accounting focuses on legal form—financial lease.法律形式大于经济形式----融资租赁（强调所有权）（2）Common law判例法Laws develop on a case-by-case basis.法律基于具体情况Accounting develops from experience and judgment.会计源于经验与判断Accounting tends to be flexible, adaptive, and innovative.会计趋于革命的、适应的、创新的Accounting focuses on economic substance—financial lease.会计注重经济实质---融资租赁Accounting rules are established by private sector professional organizations.会计条例由民间组织制定3、Taxation课税（税法）Must companies record revenues and expenses in their accounts to claim them for tax purposes?公司是否必须在他们的账户上按税法记录收入与费用Are financial accounting and taxation the same?财税合一？--Germany德国Or are they different?财税分离--U.S.A. or Sweden (瑞典）--LIFO Conformity Rule in USA对LIFO来说，会计法和税法是一样的4. Political and economic ties政治与经济的联系5. Inflation通货膨胀6. Level of economic development经济发展程度7. Educational level教育水平•SUMMARY–Several variables are closely associated.•Common law legal system, strong equity markets, and separation of financial and tax accounting. •Code law legal system, credit-based（以信贷为基础）financing, and accounting rules that conform to（符合）tax law.–Result is two basic orientations of accounting.•Fair presentation公允披露•Legal compliance遵循法规（三）国际会计发展分类（p2-p3）三种分类方法：第一种，四分类Four approachesA. Macroeconomic approach宏观经济角度Accounting derived from and designed to enhance national macroeconomic goals–stable employment policy平稳的就业政策–smooth income利润平滑性–the development of certain industry相关产业的发展Example: Sweden（瑞典强调财税合一，以税法为导向，以国家为主要的服务目标）B. Microeconomic approach微观经济角度Its focus is on individual firms whose main goal is to survive（独立企业）以企业为主体，防范企业破产，保护企业利益Accounting derived from microeconomics.–Maintaining physical capital 资产保全（更多强调企业现金流）–Separation of capital and income现金流与利润分离–Replacement costs重置成本（与市场价值接轨）Example: the NetherlandsC. Independent discipline approach独立准则（财税分离）•Accounting derived from business practices, judgment, and trial-and-error.•Examples: U.K. and U.S.D. Uniform approach统一性原则（会计准则、税法与相关法律一致）•Accounting is standardized by central government and used as a tool for administrative control.•Example: France第二种，法律体系分类Legal systemsA. Common law accounting判例法系•Oriented toward fair presentation, transparency, and full disclosure以公允披露、高信息透明度、完全披露原则为导向•Separation between tax and financial accounting•Accounting standard setting in private sector编制会计准则主体一般为民间机构•Parallels stockholder model（模型）of corporate governance–Full disclosure resolves the information asymmetry完全披露原则，解决信息不对称【判例法系：以股权融资为主，满足投资者利益，为投资者服务】B. Code law accounting成文法系•Legalistic orientation, opaque with low disclosure法律方向、模糊披露•Alignment（一致的）between tax and financial accounting•Accounting standard setting（编制）in public sector（政府）•Parallels stakeholder（利益相关方，此处主要指政府）model of corporate governance–Debt more important source of finance融资渠道主要是债权人（政府）–Conservative measurement as a cushion谨慎性计量作为保障第三种，实务角度分类Practice systemsA. Fair presentation accounting公允披露•Substance over form实质重于形式–Depreciation expense 确认折旧费用–Financial lease or operating lease融资or经营•Oriented toward decision needs of external investors.以外部信息使用者利益为导向–Helps judge managerial performance and predict future cash flows and profitability 提升企业管理业绩，预期企业现金流及利润（经营权、所有权分离）–Extensive disclosures详细披露•IFRS are aimed at fair presentation. 以公允披露为导向编制财报•Found in U.K., U.S., Netherlands and countries influenced by them.•The trend for consolidated（合并）financial statements.B. Legal compliance accounting•Designed to satisfy government-imposed requirements, such as:以政府利益为主–Calculating taxable income应计纳税报表–Complying with macroeconomic plan与宏观计划相一致•Conservative measurements谨慎性计量•Income smoothing平滑利润的目标•Will persist in code law countries for individual-company financial statements 只遵守本国国内的会计准则简答题：Why national accounting distinctions are becoming blurred（模糊的）为什么国别会计的差异趋于模糊？•Importance of stock markets as a source of finance is growing.资本市场（股权融资）重要性•Dual financial reporting（财务报表双轨制）is becoming more common, particularly where duality is sanctioned.–Individual company/financial statement国内独立企业（非上市公司，non-listed company）[可按本国财务报表编制]–Consolidated financial statement上市公司的合并财务报表•Some code law countries are shifting responsibility for accounting standard setting to the private sector.一些成文法系的国家将编制会计准则的责任交给民间机构双轨制：即既要遵守国内的准则，又要遵守国外的。

中国会计准则与国际会计准则的差异
中国会计准则（CAS）和国际财务报告准则（IFRS）是两套不同的会
计准则体系，中国会计准则是中国境内企业的会计准则，而国际财务报告
准则是全球范围内适用的会计准则。

虽然这两个准则有一些相似之处，但
也存在一些差异。

以下是中国会计准则与国际财务报告准则的主要差异：1.名称和编号：
中国的会计准则称为中国会计准则，按照中国证券监督管理委员会（CSRC）的规定执行，而国际财务报告准则由国际会计准则理事会（IASB）发布。

2.定期报告：
中国企业通常按照半年度和年度编制财务报表，而根据国际财务报告
准则，企业还可能需要编制季度报表。

3.报表格式：
4.应计制度：
5.会计政策选择：
中国企业可以在一些具体问题上选择不同的会计政策，但需要在财务
报表中披露，而根据国际财务报告准则，企业在每个具体会计问题上必须
采用最适合企业财务报表使用者需要的会计政策。

6.否认价值规则：
7.贷款损失准备金：
8.参股企业与合营企业会计处理：
9.资产计量：
10.披露要求：
总体来说，中国会计准则和国际财务报告准则在许多方面存在差异。

对于国际化的企业来说，理解并熟悉这些差异的影响是至关重要的，以确
保财务报表的准确和一致，同时满足相关的法律、法规和会计准则的要求。

国际会计准则基础概念试卷（答案见尾页）一、选择题1. 国际会计准则委员会（IASB）的主要目标是：A. 制定全球统一的会计准则B. 促进各国会计准则的协调C. 为财务报表编制者提供指导D. 所有以上选项2. 下列哪项不是国际会计准则的基本原则？A. 权责发生制B. 配比原则C. 谨慎性原则D. 历史成本原则3. 根据国际会计准则，下列哪项资产应使用历史成本进行初始计量？A. 存货B. 应收账款C. 无形资产D. 交易性金融资产4. 国际会计准则中关于收入确认的原则是：A. 当收入的经济利益很可能流入企业时确认B. 当收入的相关成本可以合理估计时确认C. 当收入与费用配比时确认D. 所有以上选项5. 在国际会计准则下，下列哪项负债应使用现值进行初始计量？A. 应付账款B. 预收款项C. 预计负债D. 长期借款6. 国际会计准则中关于合并财务报表的规定，下列哪项说法是正确的？A. 母公司对所有子公司的投资均按权益法核算B. 当母公司对子公司拥有控制权时，子公司应纳入合并财务报表C. 子公司少数股东权益在合并资产负债表中单独列示D. 所有以上选项7. 根据国际会计准则，下列哪种情况下，资产可以重估？A. 当资产的市场价值持续上升时B. 当资产的重估价值高于其账面价值时C. 当资产的使用寿命发生变化时D. 当资产预计未来现金流量增加时8. 国际会计准则中关于金融工具的披露要求，下列哪项是不正确的？A. 金融资产应按照公允价值进行计量，且变动应计入当期损益B. 金融资产和金融负债应在资产负债表内分别列示C. 金融工具的公允价值变动应计入所有者权益D. 所有以上选项9. 根据国际会计准则，下列哪种情况下，不应终止确认一项金融资产？A. 金融资产已转让给第三方B. 金融资产已出售但买方尚未付款C. 金融资产被用作担保物D. 金融资产因违约而被收回10. 国际会计准则中关于关联方披露的要求，下列哪项是不正确的？A. 企业应披露与其有重大关联关系的方的信息B. 关联方交易应在附注中进行披露C. 关联方关系是指控制、共同控制和重大影响D. 所有以上选项11. 国际会计准则理事会（IASB）的主要目标是：A. 制定全球统一的会计准则B. 促进各国会计准则的协调C. 为财务报表编制者提供指导D. 所有以上选项12. 在国际会计准则中，关于收入确认的说法，以下哪项是正确的？A. 当企业已经履行了其主要义务时，即可确认收入B. 收入确认应当在商品或服务的风险和报酬转移给客户时C. 收入确认应当在企业有经济利益流入时D. 收入确认应当在企业完成销售合同的所有步骤时13. 国际会计准则中，对于合并财务报表的规定，以下哪项是不正确的？A. 母公司应当对所有子公司的财务报表进行合并B. 合并财务报表应当反映整个集团的财务状况和经营成果C. 对于不重要的子公司，可以不纳入合并范围D. 合并财务报表应当遵循个别会计准则14. 在国际会计准则中，关于资产减值的规定，以下哪项是正确的？A. 当资产的可回收金额低于其账面价值时，应当计提减值准备B. 资产减值准备应当在每个资产负债表日进行测试C. 资产减值准备的计提应当基于历史成本减去累计折旧D. 资产减值准备可以在利润表中确认为费用15. 国际会计准则中，关于金融工具的分类和计量的规定，以下哪项是不正确的？A. 金融工具可以分为以公允价值计量且其变动计入当期损益的金融资产和金融负债B. 以公允价值计量且其变动计入当期损益的金融资产应当以公允价值计量C. 以摊余成本计量的金融资产可以重分类为以公允价值计量且其变动计入当期损益的金融资产D. 金融工具的计量应当考虑所有市场参与者假设16. 在国际会计准则中，关于关联方披露的规定，以下哪项是正确的？A. 企业应当披露与其有重大关联关系的所有方B. 关联方关系是指控制、共同控制和重大影响关系C. 关联方交易应当在附注中进行披露D. 所有以上选项17. 国际会计准则中，关于财务报表附注的规定，以下哪项是不正确的？A. 附注是财务报表的重要组成部分B. 附注应当提供足够的信息，以便使用者理解财务报表的内容C. 附注应当包括企业的简介和主要财务指标D. 附注不应当包括会计政策、估计和假设的变更18. 在国际会计准则中，关于存货的规定，以下哪项是正确的？A. 存货应当按照成本进行初始计量B. 存货的期末计量应当采用成本与可变现净值孰低法C. 存货的跌价准备应当在期末时计提D. 所有以上选项19. 国际会计准则中，关于投资性房地产的规定，以下哪项是不正确的？A. 投资性房地产是指为赚取租金或资本增值，或两者兼有而持有的房地产B. 投资性房地产应当采用公允价值模式进行后续计量C. 投资性房地产的转换应当作为会计政策变更处理D. 投资性房地产的公允价值变动应当计入当期损益20. 在国际会计准则下，下列哪项负债应使用公允价值进行初始计量？A. 应付账款B. 短期借款C. 预计负债D. 应付债券21. 根据国际会计准则，下列哪项不属于会计信息的质量要求？A. 可靠性B. 相关性C. 可理解性D. 谨慎性22. 国际会计准则中关于合并财务报表的规定，以下哪项陈述是正确的？A. 母公司对所有子公司拥有100%的股份B. 子公司可以是母公司的一个部门C. 所有子公司必须采用相同的会计政策D. 母公司只有在子公司盈利时才需要编制合并财务报表23. 在国际会计准则中，下列哪项不属于财务报表的组成部分？A. 资产负债表B. 利润表C. 现金流量表D. 所有者权益变动表24. 根据国际会计准则，下列哪项资产减值损失一经确认，不允许转回？A. 长期股权投资B. 无形资产C. 存货D. 应收账款25. 国际会计准则中关于关联方披露的规定，以下哪项陈述是正确的？A. 关联方必须是企业的子公司B. 关联方关系包括控制、共同控制和重大影响C. 企业与关联方的交易必须披露D. 所有以上选项26. 在国际会计准则中，对于收入确认的标准是什么？A. 当企业获得经济利益时B. 当商品或服务的风险转移给买方时C. 当收入金额可以可靠计量，且经济利益很可能流入企业时D. 当与交易相关的义务解除时27. 国际会计准则中关于资产减值的规定，要求企业必须定期进行减值测试，以下哪项不是减值测试的依据？A. 资产的实际使用状况B. 资产的预计未来现金流量C. 资产的市场价值D. 资产的历史成本减去累计折旧28. 在国际会计准则下，对于合并财务报表的处理，以下哪项描述是不正确的？A. 子公司少数股东权益在合并报表中单独列示B. 母公司对于子公司不具有控制权时，只需将子公司的资产和负债纳入合并报表C. 汇率变动对合并报表有影响D. 所有子公司必须完全纳入合并报表范围29. 国际会计准则中关于金融工具的分类和计量，以下哪项说法是正确的？A. 金融资产只能分为以公允价值计量且其变动计入当期损益的金融资产和以公允价值计量且其变动计入其他综合收益的金融资产B. 所有金融资产均以公允价值计量，且其变动均计入当期损益C. 金融负债只能以摊余成本计量D. 以公允价值计量且其变动计入其他综合收益的金融资产，其公允价值变动不影响当期损益30. 在国际会计准则中，关于租赁的会计处理，以下哪项描述是不准确的？A. 融资租赁中，承租人将租赁资产视为自有资产进行会计处理B. 经营租赁中，出租人不将租赁资产资本化C. 租赁期占租赁资产使用寿命的大部分，应视为融资租赁D. 所有租赁均需区分融资租赁和经营租赁31. 国际会计准则对于关联方披露的要求，以下哪项是不必要的？A. 披露关联方关系的性质B. 披露与关联方发生的所有交易C. 披露关联方交易的定价政策D. 披露关联方在本期开始前的交易32. 在国际会计准则下，关于报告期的划分，以下哪项是不正确的？A. 报告期可以是自然年度B. 报告期可以是营业年度C. 报告期必须与资产负债表日保持一致D. 报告期可以根据企业的需要随意划分33. 国际会计准则对于会计政策的变更，要求企业必须进行追溯调整，以下哪项不是追溯调整的理由？A. 会计政策变更导致资产或负债的账面价值发生变化B. 会计政策变更导致以前期间的收益或费用发生变动C. 会计政策变更使得以前期间的会计估计更加准确D. 会计政策变更仅仅是为了符合最新的法规要求34. 根据国际会计准则，下列哪项属于资产？A. 预付款项B. 应收账款C. 无形资产D. 所有以上选项35. 在国际会计准则下，下列哪项不属于负债？A. 应付账款B. 预计负债C. 递延所得税负债D. 所有以上选项36. 国际会计准则中，关于收入确认的原则是：A. 当收入的经济利益很可能流入企业时B. 当收入的成本可以合理估计时C. 当与交易相关的经济利益很可能流入企业，且收入的金额可以可靠计量时D. 所有以上选项37. 下列哪项不是国际会计准则中关于利润表的要求？A. 利润表应反映企业在一定会计期间的经营成果B. 利润表应包括所有重要的收入和费用项目C. 利润表应单独列报每股收益D. 利润表应按照权责发生制编制38. 根据国际会计准则，下列哪项属于所有者权益？A.股本B. 资本公积C. 未分配利润D. 所有以上选项39. 国际会计准则中，关于合并财务报表的要求包括：A. 所有控制下的子公司都应纳入合并财务报表B. 子公司少数股东权益应在合并资产负债表中单独列报C. 合并财务报表应提供母公司及其子公司各自的财务状况和经营成果D. 所有以上选项40. 下列哪项不是国际会计准则中关于关联方披露的要求？A. 企业应披露与其有重大关联关系的方B. 企业应披露与关联方的交易类型、金额及条件C. 企业应披露关联方关系的性质、交易的目的以及交易对企业的经济影响D. 企业只需披露与其有重大关联关系的方，无需披露交易的目的和经济影响41. 国际会计准则中，关于财务报告编制的要求包括：A. 财务报告应清晰、准确、无重大差错B. 财务报告应提供足够的信息，以便使用者评估企业的财务状况、经营成果和现金流量C. 财务报告应按照权责发生制编制D. 所有以上选项二、问答题1. 什么是国际会计准则（IAS）？2. 国际会计准则的主要目标是什么？3. 国际会计准则理事会（IASB）是如何运作的？4. 国际会计准则中关于资产和负债的确认标准是什么？5. 国际会计准则中关于收入和费用的确认原则是什么？6. 国际会计准则中关于合并财务报表的规定是什么？7. 国际会计准则中关于金融工具的会计处理是如何规定的？8. 国际会计准则中关于关联方披露的要求是什么？参考答案选择题：1. D2. D3. A4. A5. C6. B7. B8. C9. B 10. B11. D 12. A 13. D 14. A 15. C 16. D 17. D 18. B 19. C 20. D21. D 22. C 23. D 24. B 25. B 26. C 27. D 28. B 29. A 30. D31. B 32. D 33. D 34. D 35. C 36. C 37. D 38. D 39. D 40. D41. D问答题：1. 什么是国际会计准则（IAS）？国际会计准则是由国际会计准则理事会（IASB）制定的一系列会计标准，旨在提供一套高质量的、可理解的、可比较的国际会计标准，以帮助财务报表编制者和使用者做出经济决策。

国际会计准则（中文版）【完整版】(文档可以直接使用，也可根据实际需要修订后使用,可编辑放心下载）国际会计准那么〔中文版〕国际会计准那么〔中文版〕International Accounting Standards Chinese Edition目录7>1国际会计准那么第1号--会计政策的揭示4国际会计准那么第2号--存货10国际会计准那么第3号--已失效10国际会计准那么第4号--折旧会计13国际会计准那么第5号--已失效13国际会计准那么第6号--已失效13国际会计准那么第7号--现金流量表21国际会计准那么第8号--本期净损益、根本错误和会计政策的变更29国际会计准那么第9号--研究和开发费用35国际会计准那么第10号--或有事项和资产负债表日以后发生的事项39国际会计准那么第11号--建筑合同46国际会计准那么第12号--所得税会计53国际会计准那么第13号--已失效54国际会计准那么第14号--按分部报告财务信息58国际会计准那么第15号--反映价格变动影响的信息61国际会计准那么第16号--不动产、厂房和设备73国际会计准那么第17号--租赁会计82国际会计准那么第18号--收入89国际会计准那么第19号--退休金费用97国际会计准那么第20号--政府补助会计和对政府援助的揭示103国际会计准那么第21号--外汇汇率变动的影响111国际会计准那么第22号--企业合并124国际会计准那么第23号--借款费用128国际会计准那么第24号--对关联者的揭示132国际会计准那么第25号--投资会计140国际会计准那么第26号--退休金方案的会计和报告147国际会计准那么第27号--合并财务报表和对附属公司投资的会计152国际会计准那么第28号--对联营企业投资的会计156国际会计准那么第29号--在恶性通货膨胀经济中的财务报告161国际会计准那么第30号--银行和类似金融机构财务报表应揭示的信息171国际会计准那么第31号--合营中权益的财务报告178国际会计准那么第32号--金融工具：揭示和呈报197国际会计准那么第33号--每股收益208国际会计准那么第34号--中期财务报告216国际会计准那么第35号--中止经营223国际会计准那么第36号--资产减值242国际会计准那么第37号--准备、或有负债和或有资产255国际会计准那么第38号--无形资产275国际会计准那么第39号--金融工具：确认和计量313国际会计准那么第40号--投资性房地产325国际会计准那么第41号--农业国际会计准那么第1号--会计政策的揭示〔1975年1月公布，1994年11月格式重排〕范围13>．在揭示编制和呈报财务报表所采用的所有重要会计政策时，应该应用本号准那么。