國際會計英文版題庫及答案

單項選擇題（每題2分，共10題）1.Whichofthefollowingisacharacteristicofinternationalaccounting?A.FocusondomesticfinancialreportingonlyB.ConsiderationofglobaleconomicandbusinessenvironmentC.Ignoringcross-bordertransactionsD.Usingonlyoneaccountingstandardglobally2.Theharmonizationofaccountingstandardsaimsto:A.IncreasedifferencesinfinancialreportingB.MakefinancialstatementsmorecomparableacrosscountriesC.LimittheuseofaccountinginformationD.Focusonlocalaccountingpractices3.Whichofthefollowingisaninternationalaccountingbody?A.LocaltaxauthorityB.InternationalMonetaryFundC.SecuritiesandExchangeCommissionD.FinancialAccountingStandardsBoard4.Themainpurposeoffinancialaccountinginaninternationalcontextisto:A.Provideinformationforinternaldecision-makingB.PreparetaxreturnsC.CommunicatefinancialinformationtoexternalusersD.Manageday-to-dayoperations5.Whichaccountingconceptisimportantforinternationalaccountingwhendealingwithmultinationalcompanies?A.HistoricalcostB.GoingconcernC.ConsolidationD.Prudence6.Exchangeratefluctuationscanaffect:A.OnlydomesticcompaniesB.ThetranslationofforeigncurrencyfinancialstatementsC.ThephysicalassetsofacompanyD.Themanagement'sdecision-makingprocess7.Internationalaccountingstandardsaredevelopedby:A.IndividualcompaniesB.NationalgovernmentsC.InternationalAccountingStandardsBoardD.Localaccountingfirms8.Amultinationalcompanymayfacechallengesin:A.Onlyinitshomecountry'saccountingregulationsB.AdaptingtodifferentaccountingrequirementsinhostcountriesC.HavingtoofewsubsidiariesabroadD.Simplifyingitsaccountingproceduresglobally9.Whichofthefollowingisabenefitofadoptinginternationalaccountingstandards?A.IncreasedcomplexityinfinancialreportingB.ReducedcomparabilityoffinancialstatementsC.EnhancedtransparencyinglobalfinancialmarketsD.Highercostsforcompanies10.Theconvergenceofaccountingstandardsmeans:A.MovingfurtherapartinaccountingpracticesB.AdoptingasinglesetofaccountingrulesforallcountriesC.MakingnationalaccountingstandardsmoresimilartointernationalonesD.Ignoringdifferencesinaccountingculture答案：1.B2.B3.B4.C5.C6.B7.C8.B9.C10.C多項選擇題（每題2分，共10題）1.Internationalaccountinginvolves:A.AccountingfortransactionsinforeigncurrenciesB.ComparingaccountingpracticesacrosscountriesC.ReportingformultinationalcorporationsD.Usingonlylocalaccountingmethods2.Factorsinfluencinginternationalaccountingdevelopmentinclude:A.GlobalizationofbusinessB.TechnologicaladvancementsC.PoliticalstabilityinallcountriesD.Internationaltradeagreements3.Whichofthefollowingarecomponentsofinternationalaccountingstandards?A.RevenuerecognitionB.InventoryvaluationC.TaxcalculationmethodsD.Employeebenefitsaccounting4.Multinationalcompaniesneedtoconsiderininternationalaccounting:A.CulturaldifferencesinaccountingB.LegaldifferencesacrosscountriesC.SimilaraccountingpracticeseverywhereD.Differenttaxratesinvariousregions5.Theroleofinternationalaccountingbodiesisto:A.DevelopaccountingstandardsB.PromotetheuseofinternationalaccountingstandardsC.EnforceaccountingregulationsgloballyD.Provideaccountingeducationonlyinhomecountries6.Benefitsofharmonizingaccountingstandardsinclude:A.EasieraccesstointernationalcapitalmarketsB.ReducedcostofpreparingfinancialstatementsC.Improveddecision-makingforinvestorsD.Increasedcomplexityinfinancialreporting7.Internationalaccountinginformationisusefulfor:A.Investorsmakingcross-borderinvestmentsB.MultinationalcompaniesinstrategicplanningC.TaxauthoritiesindifferentcountriesD.Onlyforinternalmanagementofacompany8.Challengesininternationalaccountinginclude:A.DifferentaccountingterminologiesB.VariationsinaccountingregulationsbycountryC.SimilaraccountingculturesacrosscountriesD.Complexityinconsolidatingfinancialstatements9.Whichaccountingareasareaffectedbyinternationalization?A.FinancialstatementpresentationB.AccountingforintangibleassetsC.PayrollaccountingD.Fixedassetdepreciation10.Internationalaccountingstandard-settingbodiesconsider:A.EconomicconsequencesofaccountingstandardsB.SocialimpactsofaccountingregulationsC.OnlytheinterestsoflargecompaniesD.Theneedsofdevelopingcountries答案：1.ABC2.ABD3.ABD4.ABD5.AB6.ABC7.ABC8.ABD9.ABD10.ABD判斷題（每題2分，共10題）1.Internationalaccountingismainlyconcernedwithdomesticaccountingtransactions.()2.Harmonizationofaccountingstandardswillleadtomorecomplexfinancialreporting.()3.Multinationalcompaniesdonotneedtoadapttodifferentaccountingrequirementsinhostcountries.()4.Internationalaccountingstandardsareonlyfordevelopedcountries.()5.Exchangeratefluctuationshavenoimpactoninternationalaccounting.()6.Theroleofinternationalaccountingbodiesislimitedtostandard-setting.()7.Adoptinginternationalaccountingstandardsincreasesthecomparabilityoffinancialstatementsglobally.()8.Internationalaccountinginformationisnotrelevantforinternalmanagementdecisions.()9.Accountingfortransactionsinforeigncurrenciesisapartofinternationalaccounting.()10.Convergenceofaccountingstandardsmeanscreatingnewuniquestandards.()答案：1.×2.×3.×4.×5.×6.×7.√8.×9.√10.×簡答題（總4題，每題5分）1.Whatarethemainreasonsforthedevelopmentofinternationalaccounting?Answer:Globalizationofbusiness,cross-borderinvestments,andtheneedforcomparablefinancialinformationacrosscountriesdriveitsdevelopment.2.Howdoexchangeratefluctuationsaffectinternationalaccounting?Answer:Theyimpactthetranslationofforeigncurrencyfinancialstatements,whichcanchangereportedvaluesofassets,liabilities,revenues,andexpenses.3.Whatisthesignificanceofinternationalaccountingstandards?Answer:Theyenhancetransparency,comparability,andfacilitateaccesstoglobalcapitalmarketsforcompanies.4.Whydomultinationalcompaniesfacechallengesininternationalaccounting?Answer:Duetodifferencesinaccountingregulations,terminologies,andculturesacrosscountries.討論題（總4題，每題5分）1.Discusstheimpactofglobalizationoninternationalaccounting.Answer:Globalizationhasincreasedcross-borderbusinessactivities,leadingtoaneedforunifiedaccountingstandardsforbetterfinancialreportingandcomparabilityacrosscountries.2.Howcancompaniesadapttod