Chapter 1
Introduction
Discussion Questions
1.In the domestic case, accounting is an information service that provides financial
information about a domestic entity to domestic users of that information. International
accounting is distinctive in that the entity being reported on is either a multinational
company with operations and transactions that transcend national boundaries or involves
an entiiy with reporting obligations to readers who are located outside the reporting
entity’s country of domicile.
2.Advantage: Some might argue that measurement, disclosure, and external auditing are
three distinct (although related) processes, involving different members of the company.
For example, corporate attorneys often are involved in disclosure issues, but seldom
intervene in measurement issues. The Board of Directors works with the external auditors
but not necessarily with the comptroller s office. Thus, discussion of accounting
requirements and voluntary accounting choices in different jurisdictions is simplified by
focusing on the three components of accounting. Disadvantage: measurement, disclosure
and auditing are interdependent, and should not be viewed in isolation of one another. A
company choosing to disclose as little as possible, for example, may use accounting
measurement approaches that reduce the information content of financial statements, and
select an external auditor who will be relatively lenient in enforcing accounting
requirements. One alternative classification might include accounting (measurement and
disclosure), and auditing. A second classification might include financial reporting
(annual and interim reporting, regulatory filings) and ad hoc disclosure (press releases,
analyst meetings, etc). Any classification is arbitrary, and potentially useful depending on
its purpose.
3.Factors contributing to the internationalization of the subject of accounting include: the
growth and spread of multinational operations around the world, the phenomenon of
global competition, the increasing number of cross-border mergers and acquisitions that
occur almost daily, continued advances in information technology, and the
internationalization of the world’s capital markets.
4.International trade involves importing and exporting activities. The major accounting
issue associated with foreign trade involves accounting for foreign currency transactions.
Foreign direct investment, on the other hand, involves conducting operations abroad.
This activity exposes accountants to a new set of issues that run the gamut from having to
consolidate foreign currency accounts based on diverse measurement rules to issues of
evaluating the performance of foreign subsidiary managers.
5.Students will overwhelmingly argue in favor of harmonization. This is probably a good
starting point for the course. After they are introduced to the chapters leading up to
Chapter 8, some may no longer feel that harmonization is necessarily the answer to all of
their international accounting problems.
6.Recent developments such as the growth and spread of multinational operations,
Internationalization of the world’s capital markets, increased cross border mergers and acquisitions, the phenomenon of global competition and financial innovation have
increased reader dependence on foreign financial statements. An understanding of
accounting differences and their effect on reported measures of profitability, efficiency, solvency and liquidity are critical if proper decisions are to be made. International
accounting issues have become more complex in recent years for several reasons.
Financial transactions are becoming more complex, affecting both national and
international accounting. For example, the use of complex financial instruments and
developing accounting standards for these exotic instruments has been problematic.
Global financial markets also are becoming more volatile, leading to large changes in asset and balance sheet amounts (such as related to investments) and major sources of income and expense. The related accounting issues are difficult. The growing
internationalization of business also promotes complexity. Foreign currency transactions and translation have been troublesome accounting issues for years, and are becoming more important as cross-border business and finance increase. Also, differences in
national accounting principles potentially are more troublesome as business becomes more international. However, as convergence efforts worldwide accelerate, and more and more companies and countries adopt International Financial Reporting Standards (IFRS), complexity arising from differences in national accounting principles will decrease.
7.Examples of external reporting issues include:
a. Does translation from one set of measurement rules to another change the
information content of the original message?
b. Should accounts of foreign operations be translated to parent currency when
consolidated statements are prepared?
c. Which exchange rates should be employed when translating from one currency to
another?
Examples of internal reporting issues include:
a. Which exchange rates should be used for budgeting purposes?
b. Should foreign managers be evaluated in terms of parent currency or the local
currency of the country in which the manager operates?
c. Which prices should one use when transferring goods or services between
members of the multinational enterprise- cost, market, cost-plus or some other
metric?
8.Global capital market activities and transactions reach beyond single political or legal
jurisdictions. For example, global capital market transactions include the following: (1) an American tourist buying Australian dollars for travel purposes in the South Pacific; (2)
a Japanese insurance company buying German government bonds as an investment; and
(3) a Nigerian agricultural development project receiving cash subsidies from the
European Union (EU).
The international equities market is one global capital market. A second such market
covers foreign exchange transactions, that is, when one national currency is exchanged into, traded forward, hedged, s, or otherwise converted to another national currency. This market is estimated at hundreds of billions of U.S. dollars per day. The total world
foreign exchange market is the largest market on earth. The international bond market is still another global capital market. The bonds constituting this market are underwritten by international syndicates of banks and are marketed and traded all over the world. Global capital markets are a vital part of the world economy.
9.English should be designated as the formal international accounting language. Technical
accounting terms ( terms of art) do not travel well internationally. Since technical
accounting terms often have attributed meanings (for example, generally accepted
accounting principles are neither generally accepted nor principles ), it is difficult or
impossible to translate these terms into other languages and retain their original meanings.
In other disciplines, such considerations have caused the establishment of Latin as the
universal language for botanical classifications, Italian as the language for specifying the
tempo (and other matters of interpretation) of musical compositions, and English as the
language of electronic computing. Since accounting is used worldwide, a single
worldwide language for accounting makes sense.
Why should English be the worldwide language for accounting? English already has
become the language of world commerce and multinational business. Thus, the universal
use of English in accounting would parallel a well-established business practice. Also,
the accounting discipline was in many respects developed as an offshoot of Anglo-
American economics, which means that the language roots of many accounting terms and
concepts are English. Among non-English speaking people, English is the most
common second language. The vast majority of the world’s accounting literature is written in English, and nearly all international accounting conventions and conferences
use English as the official language. Multinational corporations generally use English in
their accounting and financial operating manuals, as well as for corporate
communications, without regard to national domiciles. Therefore, the worldwide benefits
of adopting English as the universal language of accounting are likely to be greater than
for any other language, and the worldwide costs are likely to be less.
10.Emerging markets are those whose financial systems are emerging from state domination
through a process of liberalization. Developed countries are those with liberalized
financial systems. Many people believe that liberalization is highly beneficial to sustained
economic growth. Many different classifications of developed versus emerging market
countries are used, and often the terms are not defined, although no one correct set of
definitions for developed and emerging markets exists.
Students should be encouraged to suggest their own criteria as to what constitutes a
developed as opposed to an emerging market. The emerging market countries are in
geographic regions that are generally not highly industrialized. But one cannot generalize
here as extensive economic liberalization is taking place in these countries (in some more
than in others). For example, entry barriers to foreign businesses, government regulation
of banking operations, and credit controls have been eased in many of the countries once
classified as “emerging.”
11.Privatizations of state-owned corporations have had dramatic effects on global capital
markets. Often, the privatized entities are large, well-known companies in which the
national government retains a large ownership interest, and retail (individual, non-
institutional) investors often are encouraged to buy shares in newly privatized entities. As
a result, the shareholder base in the market grows dramatically, investors become more
active market participants, and market capitalization increases.
Privatizations also mean that management must now compete in the market place for
market share, external capital and corporate control. In such a world, accounting systems
must properly motivate managers to work toward the accomplishment of the
organization’s overall goals in an efficient manner while putting together credible
external financial statements that will enable it to secure the necessary capital to finance
corporate growth. Many of these external and internal reporting issues are covered in the balance of the chapters in this book.
12.Those opposed to outsourcing see it as a threat to domestic jobs and a form of
exploitation by companies engaged in the practice. Some even see it as a moral issue.
However, they miss the point of international trade. While outsourcing may reduce jobs
in one sector, they reflect differences in comparative advantage, which ultimately makes
possible greater employment in other sectors and or lower consumer prices which
increases real wealth. One need only look at higher education in America. Whereas
stenographers in the U.S. may be losing jobs to stenographers in India, more and more
Indian families are sending their children to the U.S. for their higher education,
increasing the demand for support services in the higher education sector.
A look at Exhibit 1.2 shows that over time, countries with greater exports than imports
eventually become net importers and vice versa. The importance of international
accounting will not diminish. Countries have been trading with each other since antiquity
and will continue to do. Even if the volume of trade were to diminish, an unlikely event,
the network of trading partners continues to expand globally and with it accounting issues
associated with international trade.
Exercises
1.For steps one and two in which the idea for the Proliant ML150 is spawned in Singapore
and approved in Texas, differences in legal practices regarding rights and compensation
schemes for intellectual property development may vary between the U.S. and Singapore
tax as the latter’s legal system has been influenced by the U.K. system. International issues also surface in terms of royalty payment arrangements and their tax consequences in both Singapore and the U.S.
For step 4, language communications between Singapore and Taiwan could pose some
issues of interpretation. Production in Taiwan raises internal reporting issues such as
should exchange rate fluctuations between the Taiwanese dollar and the U.S. dollar be
incorporated into the cost of production or accounted for separately as a non-operating
foreign exchange gain or loss. In evaluating the creditworthiness of the Taiwanese
manufacturer, should the financial statements of the Taiwanese manufacturer be
translated to U.S. GAAP or not. If a ratio analysis is performed, should Taiwanese
liquidity and solvency ratios be interpreted based on U.S. financial norms or Taiwanese
norms?
For step 5, should clients in Southeast Asian countries be charged identical prices or
should prices be flexed for differences in exchange rates, transportation arrangements and
issues are raised in the case of bribes expected on the “fa c ilitating” payments. What legal
part of commercial buyers and how would these payments be treated under the U.S.
Foreign Corrupt Practices Act?
2. A suggested index might look like the following. The instructor should focus on the
student’s rationale for his or her rating as some students may have more knowledge of specific country developments than others and students will naturally exhibit different
degrees of risk-aversion.
Industrialized Countries
United States 1
Canada 1
Japan 1
United Kingdom 1
France 1
Germany 1
Italy 1
Australia 2
New Zealand 2
East Asia
Hong Kong 1
Indonesia 3
South Korea 2
Malaysia 2
Phillipines 1
Singapore 1
Taiwan 3
Thailand 2
Latin America
Argentina 2
Brazil 2
Chile 2
Colombia 2
Mexico 1
Peru 1
Venezuela 2
Middle East and Africa
Egypt 3
Israel 2
Morocco 2
South Africa 1
Turkey 2
South Asia
Bangladesh 2
India 2
Nepal 3
Pakistan 3
Sri Lanka 3
3.The compounded annual growth rate for merchandise exports from 1985 to 2005 was
approximately 8.7%. The growth rate for merchandise imports was also 8.7% . The comparable growth rates for exports of services was 9.6% over the same 20 year period.
It was 9.2% for imports. The outlook for accounting services to travel internationally are very good. Students interested in accounting careers should take note.
4.The purpose of this exercise to get students to check out the wealth of stock related
information available on the web. They will probably choose the five whose countries
are most familiar to them. Their exchanges will probably be located in highly
industrialized economies and which afford access to relatively deep pools of capital. As
one example, Luxembourg has long been popular because of its accommodating listing
requirements. However, students should note that the numbers of foreign companies
listed in markets other than the NYSE have been declining. This suggests that many
issuers question the benefits of such listings, and that the benefits of a foreign listing
generally are greater in the United States. In particular, the U.S. represents a well-
established market with strong investor protection. This is especially important in a
down economy, as stringent disclosure requirements help to minimize perceived
information risk which, in turn, reduces price volatility.
5.This exercise will require that students combine certain geographic categories of
merchandise exports to achieve some comparability with Henekin’s disclosures. It would be interesting to poll students’ ex ante predictions of the correlations and have them
ponder reasons for any differences they find.
Geographic Region Merchandise Exports Geographic Sales for Heineken
Africa and Middle East 7.9% 12.6%
Asia 29.2% 9.1%
Europe 41% 65.5%
Americas 17.6% 12.7%
While correlations between percentage geographic distributions of merchandise exports
and beer sales are closer for Africa and the Middle East and for the Americas, there are
big differences in beer sales and merchandise export patterns for Asia and Europe.
Obviously one cannot generalize microeconomic behavior from macroeconomic data.
However, some students will be inclined to hypothesize similar patterns given the
popularity of beer consumption around the world. It will be fun brainstorming reasons
for the observed differences. Might observed differences be due to national differences
in consumer tastes, import restrictions and perhaps the success of national advertising
campaigns? More important, this exercise should reinforce the notion of environmental
differences as explanatory variables.
is
6.The geographic spread of Heineken’s revenue streams suggest that the company
exposed to foreign exchange rate risk. This complicates the process of forecasting the
company’s future earnings and resultant cash flows. Moreover, the numbers being
reported are the results of a consolidation process. The cardinal rule to remember here is
that when exchange rates change, data in parent currency may change even though local
currency amounts may not. For managerial accountants, the conduct of foreign
operations raises numerous issues of financial control. For example, which currency
should be used to evaluate foreign subsidiary performance, the parent currency or the
local currency? In preparing operating budgets, which exchange rate combination should
be used to translate original budgets and subsequently track performance? When
planning capital expenditures, how do you factor inflation, foreign exchange rate risk and
sovereign risk into measures of future project cash flows, cost of capital estimates and
planned investment outlays? Should capital budgeting decisions be made from the
project’s perspective or a company perspective? Again, this exercise is designed to raise
questions that will be addressed in subsequent chapters.
7.Issues triggered by Exhibit 1-5 include :
a. What criteria are used to determine when a foreign affiliate is to be consolidated
with that of the parent company? While majority ownership is one criterion for
consolidation, do other criteria exist internationally and why?
b. When consolidating the accounts of a foreign affiliate with that of the parent
should accountants first restate the accounting measurement rules of the foreign
affiliate to the reporting requirements of the parent company or should the
reporting requirements of the affiliate’s country of domicile prevail? Which
method produces the more meaningful information for statement readers?
c. When consolidating the accounts of a foreign affiliate should the accountant
translate the currency of the affiliate to the reporting currency of the parent
company? If so, which exchange rates should be employed for each balance
sheet account? For each income statement account?
d. If fluctuating exchange rates produce foreign currency gains and losses during
the consolidation process, how should these gains and losses be accounted for?
8.The ROE ratios for Electrolux based on IFRS and U.S. GAAP was derived as follows:
IFRS U.S. GAAP
ROE 1,763/25,888 + 23,636 1,518/25,057 + 23,567
2 2
= 1,763/24,762 =1,518/24,312
9.For this exercise, we consider information provided by three stock exchanges: The
London Stock Exchange, the Deutsche Boerse and the Tokyo Stock Exchange. The
London Stock Exchange Web site () provides highly useful information. However, under
the U.K. regulatory structure, the Financial Services Authority, not the LSE, is
responsible for the admission of securities to official listing and continuing obligations of
listed companies.
The Deutsche Boerse (https://www.doczj.com/doc/a811618807.html,)has a 117-page document covering insider
trading and required ad hoc disclosure, but nothing in any detail concerning periodic
financial disclosures. There is a bar chart that claimed to show the relative transparency
of the various Deutsche Boerse exchanges. Without even the most basic frame of
reference, it s hard to describe such a chart as anything but opaque.
It might be well to advise students not to investigate financial disclosure requirements for
the Tokyo Stock Exchange (). The TSE does not have independent financial disclosure
requirements. Rather, companies must conform with the requirements of Japan’s
Securities and Exchange Law and regulations. The TSE provides this brief summary:
Under the Securities and Exchange Law, the registrants are required to and semi-annual
reports with the Ministry of Finance, with copies to the stock exchanges where the
securities are listed. The financial statements to be included in security registration
statements and annual reports must comply with a wide range of formats and contents
relating to disclosures prescribed in the regulations. The regulations require both the
consolidated financial statements and non-consolidated financial statements of the
registrant. The financial statements prepared under the Securities and Exchange Law and
relevant regulations are in major areas equivalent to those prevailing internationally.
This summary obviously raises many more questions than it answers. The TSE also provides a flow chart showing which documents are required to be filed, and their filing deadlines, but nothing concerning the required contents of these documents.
For an illustrative example, consider the Deutsche Boerse and the London Stock Exchange. Note that Web sites change continuously. Therefore, the responses shown below are indicative only.
Deutsche Borse London Stock Exchange
Ease of Use Good visual layout.
Organization of subjects not
always clear or logical. Many
documents available in PDF
format only. Site is well organized and laid out. Responsiveness of Web site can be a problem. Desired information can be hard to find.
English language Web site Yes Yes English language financial
disclosures
Yes Yes
English language press
released of listed companies
No Yes Links to listed companies No Yes Links to other Web site No No
Listing requirements Only in general—listing
requires successful completion
of a government review An extensive set of relevant documents is available on-line in PDF format
Price/volume data for listed
securities
Yes Yes
Amount and quality of investor information Extensive investment data
(including historical prices &
charts) that is hard to access.
Financial and ad hoc
disclosures unavailable.
Extensive and detailed. Listed
companies’
public disclosures
must (by law) go through the
LSE.
Ratings (obviously) will be subjective. Students should be evaluated on the thoroughness and thoughtfulness of their evaluations
10.If we divide the total foreign company listings for each region by the total listings for that
region as one measure of foreign listings, we would obtain the following results: The Americas: 1,174/3,758 = 31.2%
Asia-Pacific: 274/2,375 = 11.53%
Europe-Africa-Middle-East 1,188/10,383 = 11.4%
Student answers to the second part of the question will vary depending on which region of the world they expect to experience the most rapid growth in the years ahead.
11.In addition to eliciting a variety of investment strategies, this question should drive home
the connection between accounting information and international investing. The
accounting issues that will influence country investment allocations will be the extent of
transparency of a company’s accounts, the degree to which its accounting standards are oriented toward investor decisions and the quality of the audit functions in each country.
Case 1-1
E-Centives, Inc.
e-centives, Inc. — Raising Capital in Switzerland
1. Possible factors (from Exhibit 1.7) relevant in e-centives decision to raise capital and list on the
Swiss Exchange s New Market:
?Ease of raising capital (point 3). The Swiss Exchange s New Market has simple listing requirements designed to appeal to small companies. The contrast with the complex,
detailed listing and reporting requirements in the United States is striking.
?Availability of capital (point 4). Switzerland has a large, well-developed capital market.
?Reputation of the exchange (point 5). The Swiss Exchange is well known for providing a high quality, efficient trading environment.
?Corporate pro brand identity (point 6). A listing on the New Market would dovetail with the company s possible expansion into Switzerland by giving it a higher pro the
Swiss market. While e-centives is interested in expanding into Switzerland, it also is
considering Germany and the United Kingdom, which have much larger consumer
markets. Therefore, this is not an overwhelming point in Switzerland s favor.
?Regulatory environment (point 7). It is highly likely that e-centives chose Switzerland because its regulatory environment is unlike that of the United States.
?Availability of investors (point 9). e-centives might be interested in possible investment from large Swiss pension funds, but it s not likely that such funds would invest in a
speculative, start-up enterprise.
2. a. Possible reasons why e-centives chose not to raise public equity in the United States:
?One possible reason would be to avoid the complex and expensive process of registering securities with the U.S. Securities and Exchange Commission and keeping up with the
Commission’s periodic reporting requirements.
?e-centives probably would not satisfy the listing requirements of a U.S. stock exchange (such as Nasdaq or a regional stock exchange).
?Management might think that raising money in Switzerland rather than the U.S. might give them an appearance of quality, cleverness, and exclusivity that would not be
possible with a U.S. listing. (Your authors believe that such reasoning is far-fetched, but
it s not unknown.)
b. Possible drawbacks to not raising capital in the U.S. public markets.
?Lack of access to the largest pool of investment capital in the world.
?Lack of following by U.S. investment analysts, and lack of access to individual U.S.
investors.
?Trading volume on the Swiss Exchange New Market is much smaller than on the U.S.
exchanges.
?Listing in Switzerland does little to establish the reputation or raise the pro e-centives in the United States.
?The degree to which (mostly European) investors in the New Market would be interested in a struggling U.S. start-up certainly can be questioned.
3. Advantages and disadvantages to e-centives of using U.S. GAAP.
Advantages: U.S. accounting standards are highly credible and well known, which is important to
a new company seeking investment capital, and would be much more familiar to the company’s management, outside auditors, and investors domiciled in the U.S. than any other set of standards.
Use of U.S. GAAP would eliminate some suspicions of the company trying to put something over
on investors by using some other set of GAAP, and U.S. GAAP is accepted explicitly by the
Swiss Exchange.
Disadvantages: U.S. accounting standards are not particularly well known to investors
participating on the Swiss Exchange, who would be expected to know Swiss GAAP, GAAP of
other major European markets, and possibly IAS (International Accounting Standards).
Compliance with U.S. GAAP is more complex and expensive than compliance with other
standards (such as IAS), and the company might see some cost savings by avoiding U.S. GAAP if
it isn’t required to use them.
4. Should the Swiss Exchange require e-centives to prepare its financial statements using Swiss accounting standards?
This is a debatable point. One would expect that investors on the Swiss Exchange would be more
familiar with Swiss accounting standards than with any other, and that requiring Swiss accounting standards would make financial disclosures more easily understood to
-Swiss investors participating on
them than any others. This wouldn’t be true, however, for non
the exchange, and ignores the fact that IAS increasingly are becoming a common language for
financial accounting disclosures. Accepting IAS almost certainly would increase the pool of
investors that would be able readily to understand disclosures by listed companies, and this would
give the exchange a powerful reason to accept IAS in addition to (if not instead of) Swiss
accounting standards.
5. What are listing and financial reporting requirements of the Swiss Exchange s New Market?
Does e-centives appear to fit the pro the typical New Market company?
From the case: The New Market is designed to meet the financing needs of rapidly growing
companies Listing requirements are simple. For example, companies must have an operating
track record of 12 months [note: not necessarily a profitable operating track record], [and] the
initial public listing must involve a capital increase. All of these conditions apply well to e-
centives, and on that basis the company does appear to fit the pro the typical New Market
company. The uniqueness of e-centives is in its decision to skip the U.S. capital markets.
Case 1-2
Infosys Technologies Limited
This case is designed to get students into reading non-domestic financial statements. Many
students will be surprised at the information content of Infosys’ financial statements as the company does not fit the typical stereotype of sub-par financial reporting in emerging markets.
Indeed the company illustrates how competitive the world of business has become and the
success that accrues to firms that base their futures on innovative thinking and adaptability.
Students unused to seeing the report form of balance sheet will find it at odds with the classified
balance sheet format that they were taught in class. Other things they will note include but are
not limited to: use of a fiscal as opposed to a calendar year, the fact that the financial statements
are signed by every director as opposed to just the CEO and CFO, the use of general reserves, the fact that the financial statements are expressed in Indian rupees and based on Indian GAAP, and the basis for estimating bad debt expense which suggests much longer credit terms in India than many Westerners are accustomed to.
On the positive side students will marvel at the extent of financial disclosures provided. Students should also be asked to view the entire financial statement section of Infosys whose web address is https://www.doczj.com/doc/a811618807.html,. They will marvel at the detail provided on each balance sheet and income statement account. Other disclosures that they will comment positively on include:
?information on transactions with management personnel,
? a comprehensive risk management report
? a detailed corporate governance report
?information on human resource accounting
? a value added statement
?valuation of brands
? a balance sheet including important intangibles
?current cost financial statements
?economic value-added statements
?value reporting
?supplementary financial statements which have been translated to international accounting standards, US GAAP and/or foreign GAAP, as well as language and currency translations.
一、讨论题 7.1对比本章引述的金融工具的3个定义，说明各自的特点。 经济学家和金融界所举的定义都把金融工具界定为金融领域运用的单证：史密斯的定义把金融工具表述 为“对其他经济单位的债权凭证和所有权凭证”，而《银行与金融百科全书》的定义中列举了金融领域运 用的各种单证。 FASB和IASC所下的定义基础是一致的，都把金融工具界定为现金、合同权利或义务及权益工具。IASC 的定义较清晰，在指明金融工具是“形成个企业的金融资产并形成另一企业的金融负债或权益工具的合同” 后，又分别就金融资产、金融负债和权益工具下了定义。 7.2对比本章引述的衍生金融工具的4个定义，说叫各自的特点。 OECD的定义指叫衍生金融工具是“一份双边合约或支付交换协议”，ISDA定义中的表述是“有关互换现金流量和旨存为交易名转移风险的双边合同”。后名的表述更清晰。 两个定义都着币指明衍生金融工具价值的“衍生性”，并指明可作为衍生价值的基础的标的。两者都列 举了各种不同的标的。 FASB和IASC所下的定义基本上是致的，更便于作为衍生金融工具交易的会计处理所依据的概念。讨论 时可参照教本中归纳的6项最基本的特征展开（本章教学要点（二）第3点中的(2)也有简括的表述）。7.3区分金融资产和负债与非金融资产和负债项日是否等同于区分货币性资产和负债与非货币性资产和负 债项日？请予以说明。 不等同。形成收取或支付现金或另金融资产的合同权利或义务，是金融资产和负债的最摹本的特征， 以此（合同权利或义务）区别于非金融资产和负债（参阅教术7 2 1），而货币性资产和负债与非货币性 资产和负债的区分则是根据这些项目对通货膨胀影响或汇率变动的不同反应而作出的。二者是完全不相下 的两种分类法。 更为币要的是，不要把“货币性金融资产和负债”与“货币性资产和负债”这两个概念相混淆。前名 是指“将按固定或可确定的金额收取或支付的金融资产和金融负债”，只是金融资产和金融负债的特定类 别。 7.4衍生金融工具品目繁多，但其基本形式不外乎：(1)远期合同；(2)期货合同：（3)期权合同：(4)互换（掉期）合同。这是根据什么标准区分的？互换合同（掉期合同）为什么不是独立的形式昵？ 根据的标准是： (l)远期合同和期货合同在到期时，不论对主动签约方有利还是不利，主动签约方必须履约。 (2)期权合同在到期时，主动签约方（持权人、买方）有选择权有利时履约，不利时可以不履约，合同发 行方（立权人）则有义务在持权人要求履约时出售或购入合同约定的该项资产。 互换（掉期）台同实际上是两份远期合同的调换，因而不是独市的形式。 7.5说明远期合同与期权合同的共性和特性。 共性是都涉及购买或售出标的物的双边远期合约：其特性见讨论题7 4的解题指引。 7.6为什么衍生金融工具交易长期作为表外业务处理？这会带来什么样的严重后果？ 因为长期以来都认为金融工具代表的合同权利和义务小符合资产和负债的定义，而符合定义是确认的前提 条件，所以不符合要素定义，其关键在于这些权利和义务不是由于过去的事项形成的。 带来的严重后果是由于衍生金融工具交易形成的收益和损失（报酬和风险）长期游离于表外，使表内信息 足以误导投资人和报表的其他使用者。 7.7衍生金融丁具代表的权利、义务是否符合资产、负债定义？ IASC和FASB存开发金融工具会计准则时，部论证了衍生金融工具代表的权利、义务符合资产、负债定 史。可参考教本小7.4l和7 4 2小的论述展开讨论（本章教学要点（四）也有简括的表述）。 7.8如果认为衍生金融工具代表的权利、义务符合资产、负债的定义，那要解决什么问题，才能在资产负 债表内列报衍生金融工具呢? IASC的见解如何？ 要解决符合确认标准的问题。IASC在制定IAS 39的过程中的见解是有过改变的，从ED 48把第l项确认
会计信息系统习题册答案 第一章练习题答案 一、名词解释 1．数据：数据是反映客观事物的性质、形态、结构和特征的符号，并能对客观事物的属性进行描述。它既包括数量形式表达的定量属性值，也包括以文字形式表达的定性属性值。 2．信息：信息是经过加工、具有一定涵义的、对决策有价值的数据。 3．系统：系统是为了实现某种目的，由一些元素，按照一定的法则或结构组织起来的一个集合体。 4．信息系统：信息系统是以收集、处理和提供信息为目的的系统，该系统可以收集、输入、处理数据，存储、管理、控制信息，向信息的使用者报告信息，使其达到预定的目标。 5．会计信息系统：利用信息技术对会计信息进行采集、存储和处理，完成会计核算任务，并能提供为进行会计管理、分析、决策用的辅助信息的系统。其组成要素为：计算机硬软件、数据文件。 二、简答题 1．系统有那些特点？ 【答案提示】本题可以从如下五个方面进行解答。 1）独立性 2）整体性 3）目标性 4）层次性 5）运动性 2．会计信息系统有那些特点？
【答案提示】本题可以从手工会计信息系统的特点和计算机方式下会计信息系统的特点进行解答，具体答题题纲如下： 1）手工会计信息系统的特点 ①数据量大 ②数据结构复杂 ③数据加工处理方法要求严格 ④数据的及时性、真实性、准确性、完整性、全面性等要求严格 ⑤安全可靠性要求高 2）计算机方式下会计信息系统的特点 ①及时性与准确性 ②集中化与自动化 ③人机结合的系统 ④内部控制更加严格 3．试比较手工会计信息系统与计算机会计信息系统的工作方式？ 【答案提示】本题可以如下四个方面进行比较： 1.数据处理方式数据处理流程 3.人员构成和工作组织体制 4.内部控制方式 4．简答财务系统的结构及其功能？ 【答案提示】本题可以如下二个方面简答： 1．指出财务系统的结构：总账子系统、工资子系统、固定资产子系统、应收子系统、应付子系统、成本子系统、报表子系统、资金管理子系统等。 2．分别就每一个子系统进行功能简介 三、小组讨论题 小组讨论题的答案需要学生查找一些资料完成，因此推荐学生分小组进行资料的查找，
Chapter 11 Lecture Notes Chapter theme: Managers in large organizations have to Array delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard are used to help control decentralized organizations. I.Decentralization in organizations A. A decentralized organization does not confine decision-making authority to a few top executives; rather, decision-making authority is spread throughout the organization. The advantages and disadvantages of decentralization are as follows: i.Advantages of decentralization 1.It enables top management to concentrate on strategy, higher-level decision making, and coordinating activities. 2.It acknowledges that lower-level managers have more detailed information about local conditions that enable them to make better operational decisions. 3.It enables lower-level managers to quickly respond to customers. 4.It provides lower-level managers with the decision-making experience they will need when promoted to higher level positions.
1.国际会计是如何定义的？ 国际会计是会计的一个分支，它主要研究企业从事国际间的经营活动所涉及的会计问题，同时通过会计模式的分类和比较研究，协调各国会计准则和惯例，以期建立统一的世界会计报告体系 2.会计国际化的原因是什么？ 第一，国际贸易迅速发展的需要 第二，资本输出迅速发展的需要 第三，跨国公司经营和发展的需要 第四，促进本国经济发展、会计发展的需要 第五，会计具有国际化的本性 3. 影响会计模式的环境因素有哪些？ 经济、政治、社会、法律、地理、文化。前几项统称为社会经济环境因素，最后一项是文化因素。社会经济环境因素具体有法律制度、企业资金来源、税制、政治和经济联系、通货膨胀、经济发展水平、教育水平、地理条件等。文化因素包括个人主义、权力距离、不确定性规避、阳刚之气。 4. 缪勒教授对会计模式是如何分类的？ 1)按宏观经济要求发展会计 在这种发展模式中，会计与国民经济政策密切相关，公司的目标要服从国民经济政策。为了提高经济和企业经营的稳定性，一般都鼓励企业将各年利润平滑化，折旧率的调整要适应刺激经济增长的需要，并且为了鼓励投资而允许建立特种储备，为了宏观经济的需要而重视增值表、社会责任会计和税务会计。瑞典是这种模式的例子。 (2)以微观经济学为基础发展会计 会计被视为是企业经济学的分支，强调经济活动的中心是私人和企业。会计在其计量和计价过程中要反映经济现实，这意味着会计规则既要成熟又要有灵活性。基本的会计概念是要保持公司资本的真实价值，因此重置成本会计得到重视。荷兰是这种模式的例子。 (3)作为独立学科发展会计 将会计视为能够自我发展、自成体系的独立学科，因而会计形成了独立的自我发展模式。会计不从属于政府的政策和任何经济理论，而是通过成功企业的实务逐渐形成了自己的概念结构，并且在会计实务中经常使用“公认会计原则”的表述。美国是这种模式的例子。
会计信息系统复习题 一、单项选择题 1、下面哪一点不是系统的特征?（）P11 A．整体性B．相关性C．目的性D．独立性 2、以下数据流程图的说法哪种是错误的?（）P53 A．描述会计信息系统的工具 B．用数据流程图可以表示系统的逻辑模型 C．即企业业务流程图 D．系统分析和构造系统模型的工具 3 、表示数据流程图中的（） A．外部项B．数据存储C．数据流D．处理逻辑 4、电算化方式下对会计科目进行编码的最主要作用是（）A．减少汉字输入、提高输入速度 B．简化数据的表现形态 C．便于分类汇总、有利于计算机处理 D．提高保密性 5、帐务处理系统中，初始化的作用是设置具体核算规则、方法和（） A．建立帐簿 B．建立会计科目 C．输入会计科目余额 D．输入有关的基础数据 6、报表系统处理步骤为（）P323 A．新表登记、格式定义、公式定义、报表生成、报表输出B．新表登记、公式定义、格式定义、报表生成、报表输出C．新表登记、公式定义、报表生成、格式定义、报表输出D．新表登记、格式定义、报表生成、公式定义、报表输出 7、在帐务处理系统中，记帐前对凭证的检验不包括（） A．需记帐的凭证是否通过审核，若有未通过审核的凭证不能记帐 B．上月是否结帐，上月未结帐本月不能记帐 C．凭证是否借贷平衡；有不平衡的凭证不能记帐 D．凭证是否进行了科目汇总；有未汇总的凭证不能记帐 8、在代码设计中，下列哪个不是代码设计的原则?（）P68 A．规范化B．唯一性C．系统性D．模块化 9、在会计软件中，记帐属于数据流程图中的（） A．输入部分B．存储部分C．处理部分D．输出部分10、关于电算化方式下内部控制的叙述，正确的是（） A．内部控制制度与手工方式下相同 B．在对数据准确性的控制方面，主要进行帐帐、帐证核对C．组织控制、手工控制和程序控制相结合实现全面控制D．岗位责任制与手工方式下相同 11、确定会计科目编码规则方案时、应该满足的要求是（）P91 A．所有科目的编码长度相同 B．编码要具有明显的层次性和可扩展性 C．编码的级数不要超过二级 D．编码的级长必须按4、2、2、2的标准设定 12、在账务处理系统中，关于凭证修改的正确叙述是（）P110 A．操作员只能修改自己填制的未审凭证，但凭证编号不能修改B．已经审核的凭证不能再修改 C．修改未审核的机内凭证，保留线索 D．修改已记账的机内凭证，不保留线索 13、系统设计阶段主要目的是（）P61 A．设计新系统的目标B．代码设计C．模块设计D．将系统逻辑方案转换成物理方案 14、在账务处理系统中，关于修改和删除会计科目的叙述，正确的是（） A．会计科目可以随时删除 B．会计科目编码可以修改 C．会计科目使用后，不能删除和修改 D．会计科目建立后，不能删除和修改 15、会计科目编码属于（）P90 A．顺序码B．区段码C．分组码D．助记码 16、系统分析的主要任务是完成新系统的（）P58 A．物理设计B．逻辑设计C．模块设计D．程序设计 17、会计电算化管理制度不包括（） A．会计电算化岗位责任制B．会计电算化操作管理制度 C．电算化会计档案管理制度D．单位内部人员报销制度 18、在会计工作从手工核算向电算化过渡时，需要整理各账户余额，在______建账时，只需要整理各账户期初余额。（） A．年初B．年中某月C．年末D．某季度末 19、替代手工记账后，现金和银行存款日记账必须（） A．日清日结B．日清月结C．月清月结D．其他
《国际会计》复习题 一、填空题（1分×10=10分） 1.资本市场发达的国家，公司财务报告的目标主要在于保护（）的利益。 ）。 ）。 C、权益结合法 D、主体理论 2. 下列这些国家中，归属为米勒创建的微观经济模式的国家是（）。 A、瑞典 B、荷兰 C、英国 D、法国 3.目前在美国，制定会计准则的机构是（）。
A、美国证券交易委员会（SEC） B、财务会计准则委员会（FASB） C、会计程序委员会（CAP） D、会计原则委员会（APB） 4.下列这些国家中，财务会计与税务会计相分离的是（）。 A、法国 B、德国 C、瑞典 D、美国 5. A 公司拥有B公司70%的股份，拥有C 公司35%的股份；B公司拥有C 税种，在税收源头代扣代缴的税种为（）。 A、公司所得税 B、周转税 C、扣缴税 D、过境税 10、会计职业界提供国际性服务的最高层次是（）。 A、建立在“联盟”基础上的会计师事务所
B、一体化的国际性会计师事务所 C、国内性质的会计师事务所为从事国际业务而进行的协作 D、国内性质的会计师事务所 三、多项选择题（2分×5=10分） 1、英国的增值表将增值额分配给（）。 A、雇员 B、政府 C、出资者 D、企业 B、将该子公司的输入商品的转移价格压低 C、压低该子公司输出商品的转移价格 D、抬高该子公司输出商品的转移价格 5、国际会计协调化的含义可以理解为（）。 A、协调化是一个过程
B、协调化是限制和缩小会计差异的过程 C、协调化是形成一套可接受的标准（准则）和惯例的过程 D、协调化是能产生共同合作结果的有序结构的过程 E、协调化是促进各国会计实务和财务信息的可比性的过程 四、简答题（8分×5=40分） 1、什么是国际双重征税？
Chapter 8 Global Accounting and Auditing Standards Discussion Questions 1.A rgument for measurement: ?Discrepancies in international measurement may produce accounting amounts that are vastly different (even where financial transactions and position are identical), leading to incorrect comparisons. Here it doesn’t matter what is disclosed; no reliable comparisons are possible anyway. Arguments for disclosure: ?If companies do not disclose complete information, they can hide losses or future problems from financial statement users. For example, losses can be hidden by offsetting them against gains. Expected future problems related to loss contingencies can be hidden simply by not disclosing them. Thus, if disclosure is incomplete, even the application of similar measurement principles will lead to incorrect comparisons. Clearly, international accounting convergence requires that both measurement and disclosure be made comparable. 2. The term convergence is associated with the International Accounting Standards Board. Before the IASB, harmonization was the commonly used term. Harmonization means that standards are compatible; they do not contain conflicts. Harmonization was generally taken to mean the elimination of differences in existing accounting standards, in other words, finding a common ground among existing standards. Convergence means the gradual elimination of differences in national and international accounting standards. Thus, the terms harmonization and convergence are closely aligned. However, convergence might also involve coming up with a new accounting treatment not in any current standards. 3.a. Reciprocity, or mutual recognition, exists when regulators outside of the home country accept a foreign firm’s financial statements based on the home country’s principles, or perhaps IFRS. For example, the London Stock Exchange accepts U.S. GAAP-based financial statements in filings made by non-U.K. foreign companies. Reciprocity does not increase cross-country comparability of financial statements, and it can create an unlevel playing field in that foreign companies may be allowed to apply standards that are less rigorous than those used by domestic companies. b. With reconciliation, foreign firms can prepare financial statements using the accounting standards of their home country or IFRS, but also must provide a reconciliation between accounting measures (such as net income and shareholders’ equity) of the home country and the country where the financial statements are being filed. Reconciliations are less costly than preparing a full set of financial statements under a different set of accounting principles, but provide only a summary, not the full picture of the enterprise. c. International standards are a result of either international or political agreement, or voluntary (or professionally encouraged) compliance. When accounting standards are applied through political, legal, or regulatory procedures, statutory rules typically govern the process. All other international standards efforts in accounting are voluntary in nature.
《会计信息系统》试题（B） 一、名词解释（24分，每题4分） 1、账套 2、完善性维护 3、操作员 4、按科目排序明细账 5、自动对账 6、扣零 二、单项选择（40分，每题2分） 1、会计信息系统是（）中的一个核心子系统。 A. OA系统 B.管理信息系统 C.人事管理系统 D.生产管理系统 2、数据处理的基本工作环节是（）。 A、数据的存储、输出 B、数据的加工、传送和输出 C、数据的收集、输入、存储、加工、传送和输出 D、数据的输入、加工、输出 3、系统的主要特点是目标性、层次性、独立性和（）。 A、开放性 B、静止性 C、整体性 D、封闭性 4、具有人员分工操作权限的是（）。 A、电算维护员 B、账套主管 C、软件操作员 D、审核记账员 5、（）有权在系统中建立企业账套。 A、企业总经理 B、系统管理员 C、账套主管 D、销售总监 6、（）区分不同账套数据的唯一标志。 A、账套号 B、账套名称 C、单位名称 D、账套主管 7、年度数据结转时，（）结转最后完成。 A、购销存系统 B、固定资产管理 C、工资管理 D、总账 8、操作员初始密码由（）指定。 A、企业总经理 B、系统管理员 C、账套主管 D、销售总监 9、通常，（）科目需由出纳签字。
A、库存现金、银行存款 B、应收、应付 C、负债类 D、资产类 10、若凭证类别只设置一种，通常为（）。 A、记账凭证 B、收款凭证 C、现金凭证 D、银行凭证 11、若希望某类凭证的借方必须出现某一科目，可选择（）限制类型。 A、凭证必有 B、借方必有 C、贷主必有 D、凭证必无 12、若某一科目既有一级科目又有二级科目，输入科目余额时应（）。 A、只输入一级科目余额 B、只输入二级科目余额 C、两者都输入 D、输入哪个都可以 13、在编制报表时发生数据溢出是因为表栏的宽度（）数据的实际长度。 A．大于 B. 小于 C. 等于 D. 不等于 14、构成报表的基本单位元是（）。 A. 单元 B. 组合单元 C. 变动单元 D. 表体 15、报表的单元是指（）。 A. 行 B. 列 C. 由行和列确定的方格 D. 区域 16、在设置工资项目的计算公式时，凡涉及工资项目时应（）。 A、手工输入 B、在参照列表中选择输入 C、A、B两种方式都行 D、没有限制 17、在设置工资项目时，对系统提供的各单位都使用的固定项目，下列叙述正确的是（）。 A、不允许修改 B、允许修改项目的名称 C、允许修改项目数据的性质 D、允许修改项目数据的类型 18、对固定资产卡片项目进行修改时可以修改（）。 A、名称 B、数据类型 C、整数位长 D、小数位长 19.销售与应收子系统中使用的库存产品代码（）。 A. 两组代码是不相同的概念 B. 不允许在销售系统中进行设置 C. 必须与库存管理子系统中的代码保持一致 D. 两组代码互不相关 20.为了方便用户使用和保持数据一致性,对销售订单、销售发票、收款单等应该 （）。 A. 允许互相生成
Chapter 12 Lecture Notes Chapter theme: Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to perform differential analysis, which focuses on identifying the costs and benefits that differ between alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations. Learning Objective 1: Identify relevant and irrelevant costs and benefits in a decision. I. Decision making: six key concepts A. Key concept #1 i. Every decision involves choosing from among at least two alternatives. Therefore, the first step in decision-making is to define the alternatives being considered . B. Key concept #2 i. Once you have defined the alternatives, you need to identify the criteria for choosing among them. 1. Relevant costs and relevant benefits should be considered when making decisions. 2. Irrelevant costs and irrelevant benefits should be ignored when making decisions.
一、讨论题 对比本章引述的金融工具的个定义，说明各自的特点。 经济学家和金融界所举的定义都把金融工具界定为金融领域运用的单证：史密斯的定义把金融工具表述为“对其他经济单位的债权凭证和所有权凭证”，而《银行与金融百科全书》的定义中列举了金融领域运用的各种单证。 和所下的定义基础是一致的，都把金融工具界定为现金、合同权利或义务及权益工具。的定义较清晰，在指明金融工具是“形成个企业的金融资产并形成另一企业的金融负债或权益工具的合同”后，又分别就金融资产、金融负债和权益工具下了定义。 对比本章引述的衍生金融工具的个定义，说叫各自的特点。 的定义指叫衍生金融工具是“一份双边合约或支付交换协议”，定义中的表述是“有关互换现金流量和旨存为交易名转移风险的双边合同”。后名的表述更清晰。 两个定义都着币指明衍生金融工具价值的“衍生性”，并指明可作为衍生价值的基础的标的。两者都列举了各种不同的标的。 和所下的定义基本上是致的，更便于作为衍生金融工具交易的会计处理所依据的概念。讨论时可参照教本中归纳的项最基本的特征展开（本章教学要点（二）第点中的()也有简括的表述）。 区分金融资产和负债与非金融资产和负债项日是否等同于区分货币性资产和负债与非货币性资产和负债项日？请予以说明。 不等同。形成收取或支付现金或另金融资产的合同权利或义务，是金融资产和负债的最摹本的特征，以此（合同权利或义务）区别于非金融资产和负债（参阅教术），而货币性资产和负债与非货币性资产和负债的区分则是根据这些项目对通货膨胀影响或汇率变动的不同反应而作出的。二者是完全不相下的两种分类法。 更为币要的是，不要把“货币性金融资产和负债”与“货币性资产和负债”这两个概念相混淆。前名是指“将按固定或可确定的金额收取或支付的金融资产和金融负债”，只是金融资产和金融负债的特定类别。 衍生金融工具品目繁多，但其基本形式不外乎：()远期合同；()期货合同：（)期权合同：()互换（掉期）合同。这是根据什么标准区分的？互换合同（掉期合同）为什么不是独立的形式昵？ 根据的标准是： ()远期合同和期货合同在到期时，不论对主动签约方有利还是不利，主动签约方必须履约。 ()期权合同在到期时，主动签约方（持权人、买方）有选择权有利时履约，不利时可以不履约，合同发行方（立权人）则有义务在持权人要求履约时出售或购入合同约定的该项资产。 互换（掉期）台同实际上是两份远期合同的调换，因而不是独市的形式。 说明远期合同与期权合同的共性和特性。 共性是都涉及购买或售出标的物的双边远期合约：其特性见讨论题的解题指引。 为什么衍生金融工具交易长期作为表外业务处理？这会带来什么样的严重后果？ 因为长期以来都认为金融工具代表的合同权利和义务小符合资产和负债的定义，而符合定义是确认的前提条件，所以不符合要素定义，其关键在于这些权利和义务不是由于过去的事项形成的。 带来的严重后果是由于衍生金融工具交易形成的收益和损失（报酬和风险）长期游离于表外，使表内信息足以误导投资人和报表的其他使用者。 衍生金融丁具代表的权利、义务是否符合资产、负债定义？ 和存开发金融工具会计准则时，部论证了衍生金融工具代表的权利、义务符合资产、负债定史。可参考教本小和小的论述展开讨论（本章教学要点（四）也有简括的表述）。 如果认为衍生金融工具代表的权利、义务符合资产、负债的定义，那要解决什么问题，才能在资产负债表内列报衍生金融工具呢? 的见解如何？ 要解决符合确认标准的问题。在制定的过程中的见解是有过改变的，从把第项确认标准凸显为“风险与
广东商学院华商学院试题 会计信息系统期中测试卷 学号姓名班级 一、单选题（共20题，每小题1分） 1、计算机会计信息系统是一个人机结合的系统，该系统由人员、计算机硬件、( B )和会计规范 等 基本要素组成。 A．会计软件 B．计算机软件——系统软件和应用软件 C．程序 D．系统软件 2、从信息技术应用的角度来看，知识是对同类( B )的积累，是为有助于实现某种特定的目的而抽象化和一般化的信息。 A．图形 B．信息 C．关系 D．事务 3、总账子系统是以( D )为原始数据，通过凭证输入和处理，完成记账和结账、银行对账、账簿查询及打印输出，以及系统服务和数据管理等工作。 A．经济业务 B．信息 C．记账凭证 D．凭证 4、工业企业的基本运作流程包括三大流程：业务流程、会计流程、管理流程。其中会计流程在三个流程中起到（ C ）作用。 A．数据处理 B．收集数据 C．桥梁 D．基础 5、在复杂的信息系统开发过程中，通常采用的方法是（ C ）。 A．原型法 B．面向对象法 C．结构化方法为主，其他方法为辅 D．CASE方法 6、系统设计包括（）和（ A ）。 A．系统总体设计系统详细设计 B．系统逻辑设计系统物理设计 C．系统输入设计系统输出设计 D．系统数据设计系统程序设计 7、采用结构化开发方法开发信息系统，系统开发过程中最关键的阶段是（ B ）。 A．可行性研究与计划 B．系统分析 C．编程与测试 D．运行与维护 8、常用的子系统划分原则是( B )。 A．按过程划分 B．按低耦合度、高内聚度划分 C．按时间顺序划分 D．按设备要求划分
9、（ A ）是系统分析的最终结果，它反映了所建立系统的功能需求、性能需求、运作环境等方面的内容，是开发人员和用户共同理解计算机会计信息系统的桥梁，也是系统设计的基础。A．系统分析说明书 B．概要设计说明书 C．详细设计说明书 D．程序设计说明书 10、通常用管理业务流程图和表格分配表描述( B )。 A．组织的结构 B．业务状况 C．数据、数据流程及各项功能 D．处理功能和决策模型 11、凭证一经审核，就不能修改、删除，只有( B )后才可以修改。 A．审核人员再审核 B．审核人员取消审核 C．财务主管签字 D．凭证录入人员签字 12、记账模块功能是根据记账凭证文件和临时凭证文件中( A )，自动更新财务数据库文件，得到账簿和报表所需的汇总信息和明细信息。 A．已审核的凭证 B．未审核的凭证 C．有未记账标志的凭证 D．凭证录入人员签字 13、设计账务处理系统中的记账程序时，应该将( A )的凭证记账。 A．审核 B．未审核 C．存入硬盘 D．无错误 14、汇总文件主要用来存放( A )的年初数、累计借方发生额、累计贷方发生额、期未余额以及每个月的借贷方发生额等汇总数据的文件。 A．所有科目 B．总账科目 C．明细科目 D．特殊科目 15、在设计凭证录入模块时，要使凭证的编号遵守( C )的规则。 A．从小到大，可跳号 B．从小到大，可重号 C．从小到大连续编号 D．随机给定 16、收款数据库流程中，将销售发票文件和收款单文件进行核销结算，可以将( C )作为核销号，确认每张销售发票对应的收款情况。 A．收款单号 B．合同号 C．发票号 D．报价单号 17、销售发票的发票号必须具有（ A ）特性。 A．唯一性 B．关联性 C．保密性 D．简洁性 18、产品单位成本的来源是（ C ）。 A．手工录入 B．从总账子系统传递过来 C．从存货子系统传递过来 D．本系统自动生成 19、客户档案文件中的“应收累计金额”字段值，是记账时根据（ B ）的销售发票自动累计得出的。 A．现销业务 B．赊销业务 C．现销及赊销业务 D．预收款业务
国际会计随堂练习答案 1.二战后，美国公司大量在欧洲建厂进行直接投资，这一阶段被称为美国浪潮，它出现在（C）。 A、19世界初~第一次世界大战 B、1914年~1945年 C、1945年~20世纪60年代末 D、 20世纪60年代末~至今 2.研究跨国公司发展史，可以总结为“源于（ B ），壮大于（）”。 A、英国，美国 B、欧洲，美国 C、美国，英国 D、美国，欧洲 3.欧盟在（B ）就以观察员的身份加入了国际会计准则委员会（IASC）理事会。 A、1978年 B、1989年 C、1999年 D、1998年 4.国际会计准则委员会于（ A ）进行改组，为确保国际会计准则的高质量提供了组织和人员上的保证。 A、2001年 B、1999年 C、2000年 D、 1998年 5.（ A ）是全球会计面临的一个首要问题。 A、外币报表折算问题 B、物价变动会计问题 C、合并报表问题 D、国际比较会计问题 6.一国资本市场导向能够影响该国财务报告体系，在权益导向的资本市场上，企业为了筹集资金常常竭尽所能包装本企业的财务报表以吸引现有的和潜在的投资者，典型的国家是（ B ）。 A、法国 B、美国 C、日本 D、德国 7.一国资本市场导向能够影响该国财务报告体系，在债务导向的资本市场上，银行为企业主要的资金来源，典型的国家是（ C ）。 A、芬兰 B、美国 C、日本 D、瑞典 8.跨国公司兴起导致的独特的会计问题是（ B ）。 A、国际物价变动影响的调整 B、国际财务报表的合并 C、外币报表的折算 D、国际税务会计 9.信息披露体系主要包括初次披露和年终披露。（×） 10.跨国公司的发展经历了四个阶段，在第二个阶段时（1914奶奶~1045年），美国就一跃成为仅次于英国的第二大资本输出国。（√） 11.当跨国公司发展经历到第三阶段时（1945年~20世纪60年代末），欧洲和日本经济的腾飞，结束了美国公司一枝独秀的局面。（×） 12.跨国公司发展遇到的特殊会计问题主要是会计环境的国际比较问题、会计职业的国际比较问题以及会计准则的国际比较问题。（×） 13.跨国公司在取得国外分支机构的财务报表后，首先面临如何将国外分支机构财务报表纳入合并报表的问题。（√） 14.欧盟在1990年就以观察员的身份加入了国际会计准则委员会（IASC）理
会计信息系统考试复习题（上） 一、名词解释（每个3分，共15分） 1.系统 2.专家系统 3.凭证金额的平衡校验 4.普通控制 5.数据词 典 6.会计信息系统 7.模块结构图 8.预防性控制 10.决策支持系统 11. 应用控制 12.凭证数据的类型校验 13.会计信息系统的战略规划 14.非法对应科目检查 15.系统的生命周期 16.信息系统 17.原型法 18.控制矩阵 19.自动转帐 20.数据备份 21.电算化会计系统 22.纠正性控制 23.结构化系统分析方法 24.功能结构图 五、问答题 1．简述管理型会计信息系统应有的基本特征。 2．计算机记帐需要一定的处理时间，如果记帐过程中出现断电或其它中断，记帐 就会半途而废，为防止这种现象发生，简述可以采用的几种方法。 3．什么叫系统生命周期试述其各阶段的主要任务。 4．在会计报表编制子系统中，定义一个新的报表要经过哪几步定义好后要打印某 月份的该报表时一般要经过哪些操作 5．什么叫局域网微机局域网有哪些主要设备 6．试简述在帐务处理子系统中，凭证输入时应有哪些程序控制 7．试简要说明电算化会计信息系统应有的普通控制（又叫一般控制）。 8．分析帐务处理子系统中的系统初始化设置功能的主要作用和内容。 9．试简述代码设计的基本原则。 10．试简述以计算机替代手工记帐单位应具备的基本条件。 11．试简述在电算化条件下帐簿数据的组织与存储与手工情况下有何差异。 12．试简述系统设计阶段的主要任务与文档资料。 13．买回一个帐务处理软件后，通常要做哪些工作后才能正式输入开始使用月份的 记帐凭证 14．试简述销售与应收帐款子系统的主要任务。 15.什么叫应用控制试简述会计信息系统应有的应用控制。 参考答案： 一、名词解释 DAY1. 1．指具有某些特定功能或为了实现某些特定目标，由相互联系又相对独立的 多个部分组成的统一体。 2．能模拟某方面的专家对该方面问题提供专家服务的计算机系统 3．根据“有借必有贷，借贷必相等”原理，对于用户输入的凭证，若系统检查 到借贷双方总额相等，则说明借贷平衡，反之，?若计算机在校验中如果发现某张 凭证借贷方金额不相等，系统就会自动显示出错信息，要求修改。
Chapter 5 Reporting and Disclosure Discussion Questions 1. Accounting measurement is the process of assigning numerical symbols to events or objects. Disclosure, on the other hand, is the communication of accounting measurements to intended users. Advances in financial disclosure are likely to outpace those related to accounting measurement for a number of reasons. First, many would argue that financial disclosure is a less controversial area than accounting measurement. Second, changes in disclosure requirements are more rapidly implemented than changes in accounting measurement rules. Finally, whereas a single set of accounting measurement rules may not serve users equally well under different social, economic and legal systems, a company can disclose without necessarily sacrificing its accounting measurement system. 2.Four reasons why multinational corporations are increasingly being held accountable to constituencies other than traditional investor groups: a.The development and growth of the influence of trade unions. b.The growing recognition of the view that those who are significantly affected by decisions made by institutions in general must be given the opportunity to influence those decisions. c.The rejection by many governments of classical economic premises such as the belief that the regulated pursuit of private gain maximizes society’s welfare. d.The increasing concern over the social and economic impact of multinational corporations in host countries. 3.Arguments in favor of equal disclosure include: a.The absence of equal disclosure would create an unfair playing field for U.S. companies. Non-U.S. companies would have a competitive advantage in that they would not have to disclose the same information and so would not incur the costs involved in generating and publishing it. b.Investors in non-U.S. companies have the same information needs as those who invest in U.S. companies. A market concerned with investor protection would make sure that investors have timely and material information on all listed companies, not just those domiciled in the United States. c.Unequal disclosure might impede cross-company comparisons involving U.S. and non- U.S. companies. Possible reasons against equal disclosure include: a.The high cost of meeting equal disclosure requirements may deter foreign issuers from listing in the United States.