國際會計智慧樹知到課后章節(jié)答案2023年下江蘇大學(xué)江蘇大學(xué)

第一章測試

InternationalAccountingcanbedefinedintermsofwhichthefollowing

levels（）。

A:SupranationalOrganizationsB:AlloftheaboveC:CompanyD:Country

答案:Alloftheabove

第二章測試

Accountingmustrespondtosociety’sever-changinginformationalneedsandreflectthecultural,economic,legal,social,andpoliticalconditionswithinwhichitoperates.（）

A:對B:錯

答案:錯

FinancialandtaxaccountingarethesameinGermanyandSweden.Inothercountries,suchastheNetherlands,financialandtaxaccountingare

separate:Taxableprofitsareessentiallyfinancialaccountingprofitsadjustedfor

differenceswiththetaxlaws.（）

A:錯B:對

答案:錯

MostofcontinentalEuropeandJapanhavecodelawlegalsystemsandrelyonbanksorthegovernmentformostoftheirfinance.Thus,theiraccountingrulesgenerallyconformtotaxlaws.（）

A:對B:錯

答案:對

Collectivism,largepowerdistance,andstronguncertaintyavoidancetendtobecorrelatedwithandfoundincodelawcountrieswithlegalcomplianceaccounting.Theprofessionisrelativelyweak-accountingisinfluencedbylaw,instead.Accountingismoreconservativeandprescriptive,andbanksandgovernmentsaretheprincipalsourcesoffinance.（）

A:錯B:對

答案:錯

第三章測試

FrenchandGermanindividualcompanyfinancialstatementsmustbepreparedusinglocalaccountingrequirementsbecausethesestatementsarethebasisfortaxesanddividends.（）

A:對B:錯

答案:錯

Frenchcompaniesmustreportthefollowing:a.Balancesheet;b.Incomestatement;c.Notestofinancialstatements;d.Directors’report;e.Auditor’sreport（）

A:對B:錯

答案:錯

Inventoryisstatedatthelowerofcostormarket;FIFOandaverageareacceptablemethodsofdeterminingcostinGermany.（）

A:對B:錯

答案:對

WhenhistoricalcostisusedforinventoryintheNetherlands,itisgenerallystatedatthelowerofcostornetrealizablevalue,withcostdeterminedbyFIFOoraveragemethods.（）

A:錯B:對

答案:對

第四章測試

AccountingintheUnitedStatesisregulatedbyapublic-sectorbody(theFinancialAccountingStandardsBoard,orFASB),butaprivateagency(theSecuritiesandExchangeCommission,orSEC)underpinstheauthorityofitsstandards.（）

A:對B:錯

答案:對

LIFO,FIFO,andaveragecostmethodsarepermissibleandwidelyusedforinventorypricinginU.S.LIFOispopularbecauseitcanbeusedforfederalincometaxpurposes.However,ifLIFOisusedfortaxpurposes,itmustalsobeusedforfinancialreportingpurposes.（）

A:錯B:對

答案:對

AccountingisorientedtowardfairpresentationdespitecodelawlegalsysteminMexico,Generalprice-levelaccounting(inflation-adjustedfinancialstatements)areafundamentalfeature.（）

A:對B:錯

答案:錯

InventorymustbevaluedatcostorthelowerofcostornetrealizablevalueinJapan.FIFOandaverageareallacceptablecost-flowmethods,withaveragethemostpopular.（）

A:錯B:對

答案:對

第五章測試

Whichofthefollowingarereasonstoreportsegmentedaccountinginformationformultinationalenterprises（）。

A:Growthopportunitiesdifferfromonenationtoanotherthatcouldaffectsharevalue.B:AlloftheabovearereasonsforsegmentedreportingC:Therearedifferentrisksindifferentpartsoftheworldthatareadermayneedtoknowabout.D:Differentlinesofbusinesshavedifferentlevelsofriskthatmayaffectbusinesssuccess.

答案:Alloftheabovearereasonsforsegmentedreporting

GovernancemechanismsarehistoricallystrongerinGermanyandJapanthanintheUnitedKingdomandUnitedStates.（）

A:對B:錯

答案:錯

第六章測試

Thefactorusedtoconvertfromonecountry’scurrencytoanother

country’scurrencyiscalledthe（）。

A:StrikepriceB:Interestrate.C:CostofCapital.D:Exchangerate.

答案:Exchangerate.

Whatisexchangerate（）。

A:Thedifferencebetweenthepriceofgoodsinaforeigncurrencyandthepriceinadomesticcurrency.B:Thecosttoholdallmonetaryassetsinasinglecurrency.C:Thepricetobuyaforeigncurrency.D:Thepricetobuyforeigngoods.

答案:Thepricetobuyaforeigncurrency.

ThenumberofRMBYuantodaytobuyoneU.S.Dollarsixmonthsfromnowiscalled（）。

A:Thespotrate.B:Theprimerate.C:Theforwardrate.D:Theexactrate.

答案:Theforwardrate.

ThenumberofU.S.DollarrequiredtodaytobuyoneRMBYuantodayiscalled（）。

A:Thespotrate.B:Theexactrate.C:TheretailrateD:Theforwardrate.

答案:Thespotrate.

Whatisaforeigncurrencytransaction（）。

A:Itisatransactionthatinvolvespaymentatadatesometimeinthefuture.B:Itisanothernameforaninternationaltransaction.C:Itisabusinessdealdominatedinacurrencyotherthanacompany’sdomesticcurrency.D:ItisaneconomiceventmeasuredinacurrencyotherthanRMBYuan.

答案:Itisabusinessdealdominatedinacurrencyotherthanacompany’sdomesticcurrency.

第七章測試

Arepresentativemarketbasketofproductscost$250atthebeginning

oftheyear,andthesamecollectionofproductscosts$280atthe

endoftheyear.Whatistheannualrateofinflation（）。

A:10.7%.B:-10.7%.C:12%.D:112%.

答案:12%.

Undergeneralpurchasingpoweraccounting,howisthegainorlossinpurchasingpowerreported（）。

A:Alloftheabovemethodsarea