國(guó)際會(huì)計(jì)復(fù)習(xí)資料整理版.doc

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1、Comprehensive Exercise (2014) 綜合練習(xí)2014 翻譯、難詞助記及錯(cuò)誤修正 by鐘方源 注意：五顆星的題目是莫玲老師劃的該類(lèi)題型的重點(diǎn)！ 應(yīng)該不會(huì)考的題目以及選擇題不需要選的選項(xiàng)我就不浪費(fèi)時(shí)間翻譯了，因?yàn)槔蠋熣f(shuō)是出資料原題，只要記住哪個(gè)是正確的選項(xiàng)就行，沒(méi)必要去看錯(cuò)誤選項(xiàng)了。 不過(guò)即使如此我還是沒(méi)有在這份文檔刪去應(yīng)該不會(huì)考的題目以及錯(cuò)誤的選項(xiàng)，以便大家閱讀，也以防萬(wàn)一。 原文檔有錯(cuò)誤的一些地方我也修正了，之前有不少單詞拼寫(xiě)錯(cuò)誤的。 題型： 填空題201分=20分 不定項(xiàng)選擇題152分=30分 判斷題101分=10分 名詞解釋

2、34分=12分 簡(jiǎn)答題18分=8分 分錄題210分=20分 A. Complete the following sentences A.完成下面的句子 1.We view accounting as consisting of three broad areas: (measurement)、( disclosure) and (auditing). (Measurement) is the process of identifying, categorizing, and quantifying economic activities or transaction

3、s. (Disclosure) focuses on issues such as what is to be reported, when ,by what means, and to whom. 我們把會(huì)計(jì)領(lǐng)域分為三大類(lèi)：計(jì)量、披露和審計(jì)。計(jì)量是對(duì)經(jīng)濟(jì)行為或交易識(shí)別、分類(lèi)和量化的過(guò)程。披露關(guān)注諸如什么要被報(bào)告，什么時(shí)候報(bào)告，由什么方式報(bào)告，以及向誰(shuí)報(bào)告的問(wèn)題。 單詞助記： measurement：measure，測(cè)量的意思，-ment名詞后綴。 disclosure：dis-前綴，意思是否定；close，關(guān)閉的意思；-ure名詞后綴。合起來(lái)，沒(méi)有關(guān)閉，而是開(kāi)門(mén)，就是泄漏、揭

4、示、披露的意思。 auditing：aud-，詞根聽(tīng)，（熟悉詞audio，聲音），it是后綴，審計(jì)就是一種廣義的“聽(tīng)”，profit利潤(rùn)，deficit虧損，都是用這個(gè)后綴，-ing是名詞后綴。 2. Double-entry originates in the (Italy ) city states. 復(fù)式記帳法起源于意大利城邦。 3. Hofstede’s four cultural dimensions are: (individualism vs. collectivism) , (high power distance vs.low power d

5、istance),(high uncertainty avoidance vs low uncertainty avoidance ) and (masculinity vs. femininity). 霍夫斯泰德的四個(gè)文化維度是：個(gè)人主義和集體主義，高權(quán)力距離與低權(quán)力距離，高不確定性規(guī)避與低不確定性規(guī)避，男性度與女性度。 單詞助記： masculinity：mascul-演變自muscle肌肉，其中u變成a元音降級(jí)，le變成ul以利于接后綴，而ine模范feminine女子氣的，而形成形容詞masculine，去e加ity變名詞，得到masculinity，男子氣概，男性度。

6、 4. The four culture dimensions that affect a nation’s financial reporting practices by Gray refer to ( professionalism vs. statutory control),(uniformity vs. flexibility), (conservatism vs. optimism ) and (secrecy vs. transparency). Gray提出的四個(gè)文化維度，通過(guò)（專(zhuān)業(yè)與法定的控制），（均勻性與靈活性），（保守主義與樂(lè)觀主義）和（保密性和透明度）

7、影響著一個(gè)國(guó)家的財(cái)務(wù)報(bào)告的實(shí)行。 單詞助記： statutory：statute是法令的意思，如果法令不認(rèn)識(shí)的話(huà)，可以用國(guó)家這個(gè)單詞state來(lái)記憶，而-ory是后綴，我們可以用歷史history來(lái)記住這個(gè)后綴。這個(gè)單詞的意思是法定的。 uniformity：uniform是制服的意思，如果這個(gè)單詞不會(huì)，那就用uni-是前綴一的意思，form是形狀、形式的意思，uniform本身就是指統(tǒng)一形狀、統(tǒng)一形式的東西，ity是名詞后綴。穿制服的都是一樣的，所以這個(gè)單詞的意思是一樣、同樣、一致。 5. In the countries that the sources of fina

8、nce mainly rely on the (Capital market or equity market),such as US and UK. Disclosure are extensive to meet the requirements of widespread public ownership. 國(guó)家的財(cái)政來(lái)源主要依靠（資本市場(chǎng)或股票市場(chǎng)），如美國(guó)和英國(guó)。披露被普遍應(yīng)用于適應(yīng)廣泛的公眾所有權(quán)的要求。 6.In the countries that the sources of finance mainly rely on the (banks or credi

9、t system ),such as Japan and Switzerland. In order to protect the creditor, extensive public disclosure are not considered necessary. 在一些國(guó)家，財(cái)政來(lái)源主要依賴(lài)于（銀行或信用體系），如日本和瑞士。為了保護(hù)債權(quán)人，全面公開(kāi)披露并不被認(rèn)為是必要的。 7.The legal system of Western world can be considered two different types, one is (code law or civil la

10、w) and the other is (common law or case law). 西方世界的法律制度可以被視為兩種不同的類(lèi)型，一種是（成文法或民法），另一種是（普通法或判例法）。 8. In (code law or civil law) countries, laws are an all-embracing. Accounting standards and procedures are incorporated into national laws. 在（成文法或民法）的國(guó)家，法律是包含一切的。會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)程序被納入國(guó)家法律。 9.Accoun

11、ting standard setting normally involves a combination of (private) and (public) sector groups. The (private) sector includes the accounting profession and other groups affected by the financial reporting process. The (public )sector includes such agencies as tax authorities, ministries responsible

12、for commercial law, and securities commissions. 會(huì)計(jì)準(zhǔn)則的制定通常涉及（私人）部門(mén)和（公共）部門(mén)的組合。（私人）部門(mén)包括會(huì)計(jì)行業(yè)和其他團(tuán)體對(duì)財(cái)務(wù)報(bào)告過(guò)程的影響。（公共）部門(mén)包括稅務(wù)機(jī)關(guān)，商業(yè)法律部門(mén)，證券委員會(huì)等機(jī)構(gòu) 10.One key distinction in financial reporting is whether accounting is oriented toward (a fair presentation) of financial position and results of operations or

13、 toward (compliance with legal )requirements and tax laws. 財(cái)務(wù)報(bào)告中的一個(gè)關(guān)鍵區(qū)別是，會(huì)計(jì)是否以財(cái)務(wù)狀況的（公允反映）以及經(jīng)營(yíng)結(jié)果為導(dǎo)向，或是否以（符合法律）的要求和遵守稅法為導(dǎo)向。 11.Accounting in the United States is regulated by a private sector body (the Financial Accounting Standards board, or FASB), but a governmental agency (the Securities

14、and Exchange Commission, or SEC)underpins the authority of its standards. SEC have right to supervise and revise to the standard finally . 在美國(guó)，會(huì)計(jì)是被私人部門(mén)團(tuán)體（財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)，或FASB）所監(jiān)管的，但是政府機(jī)構(gòu)（美國(guó)證券交易委員會(huì)，或SEC）加強(qiáng)了這些準(zhǔn)則的權(quán)威。美國(guó)證券交易委員會(huì)有權(quán)監(jiān)督和修正準(zhǔn)則。 12.The accounting “（the true and fair）” view appear in United K

15、ingdom（ companies law ）(1948) first. 會(huì)計(jì)的“（真實(shí)性和公允性）”的說(shuō)法第一次出現(xiàn)是在英國(guó)的《公司法》（1948）。 13.In France, large companies must also prepare documents relating to ( the prevention of business bankruptcies) and (a social report). 在法國(guó)，大型公司也必須準(zhǔn)備（企業(yè)破產(chǎn)的預(yù)防）和（社會(huì)報(bào)告）的相關(guān)文件。 14.The following three exchange ra

16、tes can be used to translate foreign currency balances to domestic currency. they are （current rate.），（historical rate ）and （average rate） 以下三種匯率可以用來(lái)解釋外國(guó)貨幣與國(guó)內(nèi)貨幣的收支平衡。他們是（現(xiàn)行稅率），（歷史匯率）和（平均匯率）。 15. In France ,Business expenses are deductible for tax purpose only if they are (fully booked) and ref

17、lected in annual financial statements. 在法國(guó)，營(yíng)業(yè)費(fèi)用只有在以稅收為目的，被充分登記并且反映在年度財(cái)務(wù)報(bào)表時(shí)，才是可扣除的。 16. In France, CNCC is a professional society composed of certified public auditors. Administered by ( Ministry of Justice). 在法國(guó)，法國(guó)商業(yè)中心理事會(huì)是一個(gè)專(zhuān)業(yè)的協(xié)會(huì)。這個(gè)協(xié)會(huì)通過(guò)（司法部）進(jìn)行公共審計(jì)認(rèn)證管理。 17. A feature of French accoun

18、ting is the dichotomy between (individual company) financial statements and those for the （consolidated）group. 法國(guó)會(huì)計(jì)的一個(gè)特點(diǎn)是個(gè)別公司的財(cái)務(wù)報(bào)表與合并集團(tuán)的財(cái)務(wù)報(bào)表之間的分歧。 單詞助記： consolidated：con，共同；solid，固體的，ate動(dòng)詞后綴，后面再加ed變形容詞，就是團(tuán)結(jié)，鞏固的意思。 18.Conservative（ balance sheet ）valuations are central to (creditor prote

19、ction). This creates a tendency to undervalue(低估) assets and overvalue liabilities 保守的資產(chǎn)負(fù)債表估值是債權(quán)人保護(hù)的核心。這將引起一種低估資產(chǎn)和高估負(fù)債的傾向。 19. （Certified public accountants ）in Germany are called WPs. Or (enterprise examiners ). （注冊(cè)會(huì)計(jì)師）在德國(guó)被稱(chēng)為WPS或（企業(yè)審查師）。 20. In German, the second-tier（二級(jí)） body of audi

20、tors is named( Book Examiners), who are only allowed to audit small and medium-sized companies 在德國(guó)，二級(jí)機(jī)構(gòu)的審計(jì)員被稱(chēng)為（賬簿審查師），他們只被允許審計(jì)中小企業(yè)。 21. There are two classification auditors in Japan. One engaged in (statutory audit), the other engaged in (independent ) audit. 在日本有兩類(lèi)審計(jì)。一個(gè)從事（法定審計(jì)），另一種從事（獨(dú)立）審計(jì)

21、。 22. One of the accounting paradoxes(悖論） in ( Netherlands) is that it is a code law country but it’s accounting is oriented toward fair presentation. （荷蘭）會(huì)計(jì)的一個(gè)悖論是，它是一個(gè)大陸法系國(guó)家，但是會(huì)計(jì)卻以公允反映為導(dǎo)向。 23.The Dutch flexibility toward accounting measurements may be most evident in permitting the use o

22、f ( current value )for tangible assets such as inventory and depreciable assets. 在荷蘭，會(huì)計(jì)計(jì)量的靈活性也許是最明顯的，由于在對(duì)有形資產(chǎn)諸如存貨及固定資產(chǎn)折舊被允許使用（當(dāng)前價(jià)值）。 24.The majority countries in the world use the direct quote . except (U.K. or British) and ( U.S. or America ). 世界上大多數(shù)國(guó)家采用直接標(biāo)價(jià)。除了（U.K.或英國(guó)）和（U.S.或美國(guó)）。 25

23、.There are two accounting treatments for foreign currency transaction ,one is ( single-transaction ) perspective and the other is( two-transaction ) perspective. 對(duì)于外幣交易有兩種的會(huì)計(jì)處理方法，一種是(單一交易觀)，另一種是(兩筆交易觀)。 26. In a (direct quote ), the exchange rate specifies the number of domestic currency u

24、nits needed to acquire a unit of foreign currency. 在直接標(biāo)價(jià)法下，匯率指定國(guó)內(nèi)貨幣單位獲得一個(gè)單位的外國(guó)貨幣的所需要數(shù)量。 27.Under a ( deferral ) method ,translation gains and losses are listed on the balance sheet. It is regarded as a single item “Translation adjustment”, list at the part of “owner’s equity”. 在(遞延法)下

25、，交易的收益和損失是在資產(chǎn)負(fù)債表中列示。這被視為一個(gè)單一項(xiàng)目的“折算調(diào)整”，列示在“所有者權(quán)益”的內(nèi)容之中。 28.Under (No deferral ) method translation gains and losses are listed on the income statement. It is regarded as ”“Translation gains or losses”, list after “management expenses”. 在(非延遲法)下，交易的利得和損失在損益表上列示。它被視為“折算損益”，在“管理費(fèi)用”后列示。 29.T

26、here are four methods can be used in foreign currency translation. They are(current rate ) method, (current-noncurrent) method,( monetary-nonmonetary) method and (temporal )method. 有四種方法可以被用于外幣折算。它們是(現(xiàn)行匯率法)，(流動(dòng)非流動(dòng)性法)，(貨幣性與非貨幣性項(xiàng)目法)和(時(shí)態(tài)法)。 30. Use ( current )rate to translate statement items

27、 should not give rise to translation gains or losses, so it can preserves the original cost equivalent of a foreign currency item in the reporting currency. 使用(現(xiàn)行稅率)將報(bào)表項(xiàng)目不應(yīng)產(chǎn)生的損益進(jìn)行折算，從而在貨幣報(bào)表的外幣項(xiàng)目中保留等量的原始成本。 31. Exchange gains and losses can be divided two parts :( translation ) gains and losses

28、 and (transaction ) gains and losses.　 匯兌損益可分為兩部分：轉(zhuǎn)換的利得和損失，交易的利得和損失。 32. Under ( current rate ) method all foreign assets and liabilities translated at the current rate. But except for the items owner’s equity. 在（現(xiàn)行匯率）法下，所有的外匯資產(chǎn)及負(fù)債按現(xiàn)行匯率轉(zhuǎn)換。除了所有者權(quán)益項(xiàng)目。 33. Under (current rate ) method ,the

29、consolidated statements preserve the original financial statement relationships such as financial ratios. 在現(xiàn)行匯率法下，合并報(bào)表保存原始財(cái)務(wù)報(bào)表等財(cái)務(wù)比率的關(guān)系。 34. (monetary-nonmonetary ) method views monetary assets and liabilities exposed to exchange rate risk. (貨幣-非貨幣法)把貨幣資產(chǎn)和負(fù)債暴露看作匯率風(fēng)險(xiǎn)。 35.Under(temporal ) m

30、ethod, foreign currency balances at historical cost are translated at historical rates, and foreign currency balances at current cost or market value are translated at the current rate. 在時(shí)態(tài)法下，外幣余額按歷史成本在歷史匯率下轉(zhuǎn)換，而且在成本或市場(chǎng)價(jià)值下的當(dāng)前外幣存款余額在當(dāng)前的匯率下進(jìn)行換算。 36.A subsidiary company perspective requires the (

31、 current rate ) translation method in order to preserve relationship exiting in the foreign currency statements. 在附屬公司的角度下，要求實(shí)行現(xiàn)行匯率交易法，為了保留在外幣報(bào)表中移除的關(guān)系。 37. General price level change refers to a movement in the prices of all goods and services in an economy on average. Positive price movement

32、 is termed ( inflation ). Negative price movement is called ( deflation ). 一般價(jià)格水平變化是指變動(dòng)中的所有商品和服務(wù)的價(jià)格在經(jīng)濟(jì)中的平均數(shù)。正的價(jià)格變動(dòng)被稱(chēng)為（通貨膨脹）。負(fù)價(jià)格運(yùn)動(dòng)稱(chēng)為（通貨緊縮）。 38 .Holding gain refers to the (increase) in the current cost of a nonmonetary asset. 持有收益是指在非貨幣性資產(chǎn)的現(xiàn)行成本中的（增加）額。 39. An excessive rate of inflation a

33、s when the general level of prices in an economy increases by more than 25 percent per annum is called( hyperinflation ). 在一般物價(jià)水平下增長(zhǎng)超過(guò)每年百分之25的過(guò)度的膨脹率被稱(chēng)為（通貨膨脹）。 40. Inflation is the increase in the general level of prices of all ( goods ) and (services ) in an economy. 通貨膨脹是指在經(jīng)濟(jì)中（產(chǎn)品）和（服務(wù)）物價(jià)總

34、水平的增加。 41. Accounting for the financial statement effects of general price-level changes is called the (Historical cost-constant purchasing power )model. 針對(duì)一般價(jià)格水平的變化對(duì)財(cái)務(wù)報(bào)表產(chǎn)生的影響的會(huì)計(jì)被稱(chēng)為（歷史成本不變購(gòu)買(mǎi)力）模型。 42. GPL is a cost ratio that compares the cost of a basket of goods in the current period with

35、the cost of that same basket in a (base or prior ) period. GPL是指當(dāng)期一籃子貨物的成本與（基礎(chǔ)期或前期）一籃子貨物的成本相比較的一種成本比率 43. Purchasing power gain or loss is the difference between the net monetary items measured by (constant purchasing power currency) unit with the net monetary items measured by (nominal

36、currency) unit. 購(gòu)買(mǎi)力損益是指（不變購(gòu)買(mǎi)力貨幣）凈貨幣性項(xiàng)目的測(cè)量單位與（名義貨幣）凈貨幣性項(xiàng)目單位之間的差異。 44. Under general price level accounting, net income is the sum of the two numbers ,one is adjusted operating income ,the other is ( purchasing power gain or loss ). 在一般物價(jià)水平會(huì)計(jì)下，凈收入是調(diào)整后的(營(yíng)業(yè)收入)與(購(gòu)買(mǎi)力損益)兩個(gè)數(shù)字的總和。 45.Current cost

37、-based net income include two parts, one is (realized income,)the other is (unrealized holding gains. ) 目前基于成本的收入包括兩部分，一種是已實(shí)現(xiàn)收益，另一種是未實(shí)現(xiàn)持有收益。 46. At present, primary derivative financial instruments may be classified into following categories: (futures contract),(option contract),(forward contr

38、act )and (swap contract). 目前，衍生金融工具可分為以下類(lèi)別：(期貨合約)，(期權(quán)合約)，(遠(yuǎn)期合約)、(互換合約)。 47. The recognition of derivative financial instruments can be mainly divided into three phases: (initial recognition),(subsequent recognition) and (de- recognition). 衍生金融工具的識(shí)別主要可以分為三個(gè)階段：初始確認(rèn)，后續(xù)確認(rèn)和終止確認(rèn)。 48. Account

39、ing for the financial statement effects of general price-level changes is called the( historical cost-constant purchasing power) model. Accounting for specific price changes is referred to as the (current cost )model 針對(duì)一般價(jià)格水平的變化對(duì)財(cái)務(wù)報(bào)表的影響的會(huì)計(jì)稱(chēng)為（歷史成本不變購(gòu)買(mǎi)力）模型。針對(duì)特定物價(jià)變動(dòng)的會(huì)計(jì)被稱(chēng)為（現(xiàn)行成本）模型。 49. Under the (

40、 European ) options , the buyer will make a choice at the end of time. Under the (American ) options , the buyer will make a choice before the end of time. 在（歐洲）期權(quán)，買(mǎi)方將在結(jié)束的時(shí)候做出選擇。在（美國(guó)）期權(quán)，買(mǎi)方將在時(shí)間結(jié)束前做出選擇。 50.( Exercise Price ) means the trading price of a option contract that both sides agreement.

41、(Exercise Value )is the profit get by the buyer. It is a intrinsic value of a option. （履行價(jià)值）是指期權(quán)合約的雙方協(xié)議交易價(jià)格。（鍛煉價(jià)值）是指買(mǎi)方得到的利潤(rùn)。它是一種內(nèi)在的期權(quán)價(jià)值。 51.( Interest rate swap ) means the exchange of the debts which use the same currency at different interest rate. （利率互換）是指使用相同的貨幣在不同利率下的債務(wù)交換。 52. The t

42、hree types of hedging are:( fair value hedging),( cash flow hedging ) and hedging for a firm’s net investment of overseas operating . 套頭交易（也翻譯作對(duì)沖買(mǎi)賣(mài)）的三種類(lèi)型是：（公允價(jià)值套期），（現(xiàn)金流量套期保值）和對(duì)境外經(jīng)營(yíng)的公司凈投資的套頭交易。 53. (Tax neutrality) means that taxes have no effect on resource allocation decisions. If taxes in

43、fluence the allocation of resources ,the result will probably be less than optimal. （稅收中性）意味著稅收對(duì)資源配置的決策沒(méi)有影響。如果稅收影響資源的配置，結(jié)果可能是不理想的。 54.( Taxes equity) means that taxpayers who are similarly situated should pay the same tax （稅收公平）是指類(lèi)似狀況的納稅人應(yīng)繳納相同的稅 55. The government of the host country

44、levy taxes on the benefit from (dividend),( interest )and (royalty payments) that gained by foreign investor is called ( withholding tax ). 所在國(guó)的政府通過(guò)（股息），（利息）和（特許使用金）的利益行為征收稅金。特許使用金是由外國(guó)投資者獲得的被稱(chēng)為（預(yù)提所得稅）。 56. The principles on the income from a foreign country Including (territorial) principle, (

45、person) principle and ( world ) principle. 在國(guó)外取得的收入原則包括（屬地）原則，（個(gè)人）原則和（世界）原則。 57. The method of avoidance of international double taxation usually consist of( tax deductions), (tax credit ), (tax exemption) and (bilateral tax treaties). 避免國(guó)際雙重征稅的方法通常包括（減稅），（稅收抵免），（免稅）和（雙邊稅收協(xié)定）。 58. There

46、are two basic tax administration systems in the world ,one is (classical ) system ,the other is(integrated) system. 世界上有兩種基本的稅收管理系統(tǒng)，一種是（經(jīng)典）系統(tǒng)，另一種是（綜合）系統(tǒng)。 59.The countries or areas those with few natural resources offer permanent tax inducements for a business. They are called(Tax havens). 那些缺

47、乏自然資源的國(guó)家或地區(qū)提供永久性稅收利誘，被稱(chēng)為（避稅天堂）。 60.(Bilateral Tax treaties) refers to the agreements between countries on taxation of income and withholding taxes （雙邊稅收協(xié)定）是指對(duì)所得稅和預(yù)提稅的國(guó)家之間的協(xié)議 B. Choose the Correct Answer for Each Item Below 在下列各項(xiàng)中選擇正確的答案 1. In general ,which of the following items i

48、s not the basic characteristic of Fair Presentation Accounting?( d ) 一般來(lái)說(shuō)，下列哪項(xiàng)不是公允列報(bào)會(huì)計(jì)的基本特征？ a. with a common law legal system b. shareholders as the principal source of finance. c. auditors exercise more judgment and auditing profession tends to be more development and self-regulated . d. t

49、he public sector is relatively more influential in standards setting. 公共部門(mén)在準(zhǔn)則的制定方面是比較有影響力的。 2.In which country the financial accounting and taxation are separated? (b) 在哪個(gè)國(guó)家財(cái)務(wù)會(huì)計(jì)和稅收是分開(kāi)的? a. Germany b. United Kingdom英國(guó) c. Japan d. France 3. In general ,which of the following items is

50、not the basic characteristic of Legal Compliance Accounting? (c) 一般來(lái)說(shuō)，下列哪項(xiàng)是不符合法律要求的會(huì)計(jì)的基本特征？ a. have a code law legal system b. rely heavily on banks and the governments as sources of finance. c. the private sector is relatively more influential in standards setting. 私人部門(mén)在準(zhǔn)則的制定方面是比較有影響力的。

51、d. have a close linkage between financial and tax accounting. 4.In the chapter of” Comparative Accounting”, what are the three areas that we have compared? (abc) 在“比較會(huì)計(jì)”一章中，我們比較的是哪三個(gè)方面？ a. accounting regulation and enforcement b. financial reporting 會(huì)計(jì)監(jiān)管和執(zhí)法 財(cái)務(wù)

52、報(bào)告 c. accounting measurements. d. disclosure 會(huì)計(jì)計(jì)量 5.Which is the most important accounting regulation of France? (A) 哪個(gè)是法國(guó)最重要的會(huì)計(jì)監(jiān)管 a. PCG 《會(huì)計(jì)總方案》 b. Code de Commerce c. Accounting act d. Company Law 6. In France, which organization has real regulatory power.

53、 ( b) 在法國(guó)，哪個(gè)組織擁有真正的監(jiān)管權(quán)力。 a. CNC (National Accounting Board) b. CRC (Accounting Regulation Committee) CRC（會(huì)計(jì)監(jiān)管委員會(huì)） c. AMF (Financial Markets Authority) d. OEC (Institute of Public Accountants) 7.In which country the legal permit the professional account

54、ants on-the-job condition is the same as certified accountant. So, more than 85% certified accountants are the certified public auditor at the same time . (A) 在哪個(gè)國(guó)家法律許可的專(zhuān)業(yè)會(huì)計(jì)師的工作條件是和注冊(cè)會(huì)計(jì)師一樣的？所以，超過(guò)85%注冊(cè)會(huì)計(jì)師同時(shí)也是注冊(cè)公共審計(jì)師。 a. France 法國(guó) b. Germany c. Japan d. Netherland 8.In France, besides

55、basic financial reporting such as balance sheet and income statement, large companies must also prepare documents relating to (AB ) 在法國(guó)，除了基本的財(cái)務(wù)報(bào)表，如資產(chǎn)負(fù)債表和損益表，大型公司也必須準(zhǔn)備( )相關(guān)文件 a. the prevention of business bankruptcies b. social report 企業(yè)破產(chǎn)的預(yù)防 社會(huì)調(diào)查報(bào)告 c. cash flow st

56、atement d. selected quarterly data 9. A leading Japanese scholar refers to Japan Accounting regulation as a “triangular legal system”. Which one of the following is not belong to the system? ( D ) 領(lǐng)先的日本學(xué)者認(rèn)為日本的會(huì)計(jì)監(jiān)管如同“三角法律體系”。以下哪一項(xiàng)不屬于這個(gè)體系？ a. Commercial Code b. Securi

57、ties and Exchange Law c. Corporate Income Tax Law d. Civil Law民法 10. In Japan, the financial statements and supporting schedules of small and medium-sized companies are subject to audit only by (a ). 在日本，財(cái)務(wù)報(bào)表和中小企業(yè)計(jì)劃只受到( )的審計(jì)。 a. Statutory Auditors 法定審計(jì)師 b. Independent Auditor c. Ente

58、rprise Examiner d. Book Examiner 11. In Japan, the financial statements of publicly held companies must be audited in accordance with the Securities and Exchange Law by ( ab ). 在日本，公眾持有的公司的財(cái)務(wù)報(bào)表必須通過(guò)（ ）按照證券交易法的規(guī)定被審計(jì) a. Statutory Auditors b. Independent Auditor c. Enterprise Examiner d. Book Ex

59、aminer 法定審計(jì)師 獨(dú)立審計(jì)師 12. In Japan, ( A )do not need any particular professional qualifications and are employed by the company on a full-time basis. 在日本，（ ）不需要任何特定的專(zhuān)業(yè)資格，并由公司在全職的基礎(chǔ)上雇用。 a. Statutory Auditors b. Independent Auditor c. Enterprise Examiner d. Book Examiner 法定審計(jì)師 13. Wh

60、ich one of the following reporting is the unique to Japan? ( d ) 以下報(bào)告哪一個(gè)是日本獨(dú)有的？ a. balance sheet b. income statement c. cash flow statement d. proposal for appropriation of retained earnings 留存收益分配方案 14. (c ) is the important accounting regulation of Netherlands

61、. ( )是荷蘭重要的會(huì)計(jì)監(jiān)管 a. Commercial Code b. Tax Law c. Civil Code 民法典d. Securities and Exchange Law 15. The first country to develop an accountancy profession is ( c ). 第一個(gè)發(fā)展會(huì)計(jì)行業(yè)的國(guó)家是 a. France b. Germany c. United Kingdom 英國(guó) d. United State 16. The “true and fair view” b

62、egin to appear first in ( c ) Companies Law (1948) “真實(shí)性與公允性”最早開(kāi)始出現(xiàn)在（ ）的公司法（1948） a. France b. Germany c. United Kingdom 英國(guó) d. United State 17.In Britain ,( b ) is empowered to issue accounting Standards. 在英國(guó)，（ ）被授權(quán)發(fā)布會(huì)計(jì)準(zhǔn)則。 a. Financial Reporting Council b. Accounting Standards Bo

63、ard 會(huì)計(jì)準(zhǔn)則委員會(huì) c. Financial Reporting Review Panel d. Urgent Issues Task Force 18. Which one of the following foreign currency translation method belongs to single rate method( a ) 下列哪一個(gè)外幣折算方法屬于單匯率的方法 a. current rate method b. current-noncurrent method 現(xiàn)行匯率法 c. moneta

64、ry-nonmonetary method d. temporal method 19. what methods belong to Multiple rate methods.( bcd ) 什么樣的方法屬于多匯率的方法。 a. current rate method b. current-noncurrent method當(dāng)前非流動(dòng)法 c. monetary-nonmonetary method 貨幣-非貨幣法 d. temporal method 時(shí)態(tài)法 20.Under( D ) , forei

65、gn currency balances at historical cost are translated at historical rates, and foreign currency balances at current cost or market value are translated at the current rate. （ ）下，外幣余額按歷史成本在歷史匯率下轉(zhuǎn)換，并且外幣存款余額在當(dāng)前成本或市場(chǎng)價(jià)值下進(jìn)行匯率換算。 a. current rate method b. current-noncurrent method

66、c. monetary-nonmonetary method d. temporal method 時(shí)態(tài)法 21. ( c ) method views monetary assets and liabilities exposed to exchange rate risk. ( )方法把貨幣資產(chǎn)和負(fù)債暴露看作匯率風(fēng)險(xiǎn)。 a. Current rate method b. Current-noncurrent method c. Monetary-nonmonetary method 貨幣-非貨幣法 d. Temporal method 22 Under( bcd )method, depreciation, amortization charges at historical rates in effect when related assets are acquired. 當(dāng)相關(guān)資產(chǎn)被收購(gòu)時(shí)，在（ ）方法下，折舊、攤銷(xiāo)費(fèi)用在歷史利率下生效。 a. current rate