国际会计试题.docx

国际会计试题.docx

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国际会计试题

国际会计试卷3

一、Definition（名词解释:

Eachofthefollowingfor3points,total12points）

1.Foreignexchangeexposure外汇风险

2.Forwardcontract期货契约远期合同

3.Anindirectforeigncurrencyquote间接外汇报价

4.InternationalAccounting国际会计

二、Singlechoicequestion（单项选择题：

Eachofthefollowingquestionfor2points,total10points）

1.Whichofthefollowingisnotanenvironmentalfactoraffectingaccounting?

以下哪一个不是环境因素影响会计吗?

A.Levelofenforcementofregulations

B.Natureofcapitalmarkets

C.Typeoflegalsystem

D.Language

E.Levelofinflation

2.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.

D.Qualityofaccountingeducation.

E.Alloftheaboveaffectacountry'sfinancialaccountingorientation.

3.Currentproponentsofharmonizingaccountingstandardsgloballyare目前全球协调的支持者会计准则

A.Investors.

B.Multinationalcompanies.

C.Thesecuritiesindustryandstockexchanges.

D.Developingcountries.

E.Alloftheabove.

4.Thecurrencyinwhichtheparentcompanypreparesitsfinancialstatementsisthe货币的母公司8的财务报表

A.basecurrency.

B.functionalcurrency.

C.historicalcurrency.

D.reportingcurrency.

E.Noneofthem

5.Underthemonetary/non-monetarymethodofforeigncurrencytranslation,depreciationexpenseistranslatedatthe:

货币/非货币性方法下的外币翻译、折旧费用是）:

A.Currentrate

B.Weightedaveragerate

C.Historicalrate

D.spotrate

E.Noneoftheabove

三、Multiplechoicequestions（多项选择题：

Eachofthefollowingquestionfor3points,total15points）

1.MajorChallengesFacingAccountingGlobally会计所面临的挑战主要全球A.GlobalHarmonization

B.QualityofFinancialReportinginDevelopedandEmergingEconomics

C.SocialandEnvironmentalReporting

D.FinancialReportingintheHighTechnologyEra

E.ReviewofSelectedClassificationStudies

2.InteractionbetweenAccountinganditsEnvironmentmainlyincludesthefowllowingaspects:

会计和它的环境的相互作用主要体现在fowllowing方面:

A.NatureofCapitalMarketsandTypeofReportingRegime

B.TypeofBusinessEntitiesandTypeofLegalSystem

C.LevelofEnforcementofRegulationsandLevelofInflation

D.PoliticalandEconomicTiesandStatusoftheAccountingProfession

E.ExistenceofaConceptualFrameworkandQualityofAccountingEducation

3.VoluntarydisclosuresbyMNEsareinfluencedby通过主动批示受跨国企业

A.size.

B.internationallistingstatus.

C.countryoforigin.

D.industry.

ELanguage

4.AdditionalIssuesinInternationalFinancialStatementAnalysisincludethefollowing:

另外的问题,在国际财务报表分析如左:

A.AvailabilityofData

B.ReliabilityofData

C.TimelinessofData

D.Language,TerminologyandFormat

E.Noneofthem

5.Investorsareconcernedabout投资者关心的是

A.up-to-datemeasurementsofearnings

B.lackofcomparabilityofMNEs

C.theinformationalcontentofMNEreports

D.Goodwill

ENoneofthem

四、Essayquestions（简答题：

Eachofthefollowingquestionsfor8points,total16points。

）

1.Costconsiderationsandtheneedtotapcapitalprovidersinseveralcountriessometimesresultincpmaniespreparinguniversalratherthancountry-specificsecondarystatements.Ifyouwereanalyzingauniversalsecondarystatementofaforeigncompany,whatmightbesomeofyourconcernsbeforemakinganinvestmentdecision?

Howwouldyougettheanswersyouneed?

成本的考虑和需要去利用资本提供者inseveral国家在某个时候导致cpmanies准备普遍而不是国家二级报表。

如果你是一个普遍的次要的陈述分析外资公司,可能是一些你的担忧之后方可投资决定吗?

你如何得到答案,你需要什么?

2.WhatistheRoleofFinancialReportinginEmergingCapitalMarkets?

的角色是什么新兴资本市场财务报告吗?

五、InternationalAccountingPractices（国际会计实务：

Totalfor12points）

Latechoc（Switzerland）companybeganitsfirstyearofbusinessonJan1,2008.Belowisthecompany’sstatementofincomefortheyear.Latechoc（瑞士）公司开始了它的第一次多年的经营在今年1月1日起,。

以下是该公司的声明的生活一年。

Latechoc

Statementofincome（inmillionsofSwissfrancs）

YearendDecember31,2008

NetSales7,820

Costofgoodssold（4,000）

Selling,generalandadministrative（850）

Rent（400）

Advertising（150）

Equipmentdepreciation（1,250）

Interestexpense（90）

Utilities（30）

Federalincometaxes（65）

Netoperatingincome985

Assumethatequipmentwasacquiredatthebeginningoftheyearandthenetmonetarygainfortheyearwas480（inmillionsofSwissfrancs）.Whatisthecompany’sadjustedGPLAnetincomefortheyearendingDecember31,2008?

假设设备是这样获得的:

在今年年初,净货币的升幅,一年480（数以百万计的瑞士法郎）。

贵公司调整GPLA净收入止年度2008年12月31日?

Whatisthecompay’sGPLA-basednetincomefortheyearendingDecember31,2008?

什么是企业GPLA-based净收入止年度2008年12月31日?

六、Caseanalysis（案例分析题：

Thissectionfor35points）

TechcorporateofUSAisamanufacturerofskatesshoreforenthusiastsofallages.Durignthelastfiveyears,thecostofrawmaterialsandlaborhavecontinuedtoriseinthefirm’sU.Smanufacturingfacility.Asaresult,theCEOofTechcorporateisconsideringestablishinganewmanufacturingsubsidiaryoverseastotakeadvantageoflowerproductioncostselsewhere.InvestmentadvisorstotheCEOhavesuggestedMalaysiaandThailandastwopossiblelocations.Belowisthesubsidiary’sexpectedafter-taxcashflowswillbeinringgitsorbath,thecompanyanticipatessomeU.Sdollar-denominatedexpenses.美国的科技公司是一家专业生产的冰鞋古堡区和爱好者的青睐。

过去的五年里,Durign原材料的价格持续增加与劳动在公司的你S制造点。

因此,该公司的首席执行官的高科技公司正在考虑建立新的生产子公司海外利用降低生产成本的地方。

投资顾问向总裁,马来西亚和泰国的建议可能有两种不同的地点。

以下是该子公司的税后现金流量预期将在ringgits或浴,公司期望有些看.S美元的费用。

BladesMalaysiainmillions

2003

2004

2005

2006

2007

MRcashinflows

3500

4000

5500

4800

MRcashoutflows

15000

2000

900

700

1000

US$cashoutflows

200

150

125

75

BladesThailandinmillions

2003

2004

2005

2006

2007

TBcashflows

25000

22500

23000

24800

TBcashoutflows

35000

2000

2200

1900

3000

US$cashoutflows

125

175

200

none

Additionalinformation:

Exchangeratesfor2003are3.8Malaysianringgit（MR）=US$1and39.5Thaibath（TB）=US$1.ItisexpectedthattheMalaysianringgitwilldepreciate3percentayearagainstthedollarandtheThaibathwillappreciate4percentayearagainstthedollar.Techcorporate’saveragecostofcapitalforbothprojectsis12%.The12%ofPresentvaluefactor:

2003

2004

2005

2006

2007

1.000

0.8929

0.7972

0.7118

0.6355

Requirements:

1.Determinethenetpresentvalueofbothprojects确定净现值两者的项目

2.IfyouwereTechcorporate’sinvestmentadvisor,whichlacationwouldchoosefornewsubsidiary?

Why?

如果你是科技企业投资顾问,为新子公司地理位置会选择吗?

为什么?

国际会计试卷3答案及评分标准

一、Definition（名词解释:

Eachofthefollowingfor3points,total12points）

1.Foreignexchangeexposure:

Foreignexchangeexposureisameasureofthepotentialforafirm’sprofitability,cashflow,andmartketvaluetochangeduetoachangeinexchangerates.

2.Forwardcontractisacommitmenttoexchangecurrenciesinthefutureataratethatissettoday.Whiletheamountofthetransaction,thematuritydate,andtheexchangeratearealldeterminedinadvance.nomoneychangeshandsuntilthesettlementdate.

3.Anindirectforeigncurrencyquote:

Anindirectforeigncurrencyquoterepresentshowmuchoftheforeigncurrencycanbepurchasedforoneunitofthedomesticcurrency.

4.InternationalAccountingThedefinitionincludes

（1）internationaltransactions

（2）comparativeGAAP（3）harmonizationand（4）controlofglobaloperations.Internationalaccountingencompassesallmajorareasofaccounting

二、Singlechoicequestion（单项选择题：

Eachofthefollowingquestionfor2points,total10points）

1.D2.E3.E4.D5.C

三、Multiplechoicequestions（多项选择题：

Eachofthefollowingquestionfor3points,total15points）

1.ABCD2.ABCDE3.ABCD4.ABCD5.ABC

四、Essayquestions（简答题：

Eachofthefollowingquestionfor8points,total16points.）

1.Costconsiderationsandtheneedtotapcapitalprovidersinseveralcountriessometimesresultincpmaniespreparinguniversalratherthancountry-specificsecondarystatements.Ifyouwereanalyzingauniversalsecondarystatementofaforeigncompany,whatmightbesomeofyourconcernsbeforemakinganinvestmentdecision?

Howwouldyougettheanswersyouneed?

Suggestedsolution:

.CompaniesthatprepareuniversalsecondarystatementsoftenuseInternationalAccountingStandards.ThereisresearchevidencethatsuggeststhattherearepotentialproblemswithfinancialstatementsthatarepurportedlypreparedusingIASs.Historically,therehasbeenacomparabilityproblemsinceIASswereratherbroadandallowedcompaniesthechoiceofseveralaccountingtreatmentsonvariousitems.SupportersofglobalharmonizationarguethatthisproblemhasbeenaddressedviathetighteningofstandardsthroughtheIASC’sComparabilityProject.However,thereisstillthematterofwhethercompaniesthatclaimtocomplywithIASsactuallydo.Severalrecentstudieshaveshownthatthisisnotthecase.ThisraisesquestionsastothereliabilityandcomparabilityofuniversalsecondarystatementspreparedusingIASs.

2.WhatistheRoleofFinancialReportinginEmergingCapitalMarkets?

（1）.BeforeECMcanfunctioneffectively,itisessentialtohaveinplaceasetofcorporatereportingpoliciesandproceduresgearedtowardssupplyingtheinformationnecessaryformakinginvestmentdecisions.Accountinginformationisanessentialforbuildingefficientfinancialmarkets.

（2）.Developinganeffectiveaccountingandauditingprofessionisessentialforbuildingefficientfinancialmarkets.TheaccountingandlegalinfrastructureunderlyinganECMwasamajorfactorforevaluatingtheinvestmentpotentialofthemarket.

（3）.Financialreportingiscentraltoregulationspertinenttoestablishinganactivemarketforcorporatesecurities.

五、InternationalAccountingPractices（国际会计实务：

Totalfor12points）

1.Latechoc（Switzerland）:

HistoricalAdjustmentP-L-A

CostRatioBasis

NetSales7,