国际会计学课后作业VIP专享VIP免费

国际会计学》课后作业一（红色字为答案）姓名：学号：成绩：A.Explaintotheconceptsbelow1.InternationalaccountingInternationalaccountingisanareaofaccountingwhichstudyonhowtotreatspecificaccountingpracticeofamultinationalcompanyorhowtoprovideinformationofanentitytonon-domesticreaders国际会计是一种研究如何处理跨国公司具体的会计实务以及如何向非国内读者提供主体信息的会计领域。2.goodwillGoodwilliscapitalizedasthedifferencebetweenfairvalueoftheconsiderationgivenintheexchangeandthefairvaluesoftheunderlyingnetassetsacquired.商誉是在交易中得到的对价的公允价值与潜在净资产的公允价值之间的差额的资本化价值。4.directquoteTheexchangeratespecifiesthenumberofdomesticcurrencyunitsneededtoacquireaunitofforeigncurrency.汇率指定一定数量的国内货币单位获得一个单位的外国货币所需要的数量。5.indirectquoteTheexchangeratespecifiesthepriceofaunitofthedomesticcurrencyintermsoftheforeigncurrency.汇率指定的以外国货币为单位的国内货币单位的价格。6.currentrateTheexchangerateineffectattherelevantfinancialstatementdate.7.functionalcurrencyTheprimarycurrencyinwhichanentitydoesbusinessandgeneratesandspendscash.Itisusuallythecurrencyofthecountrywheretheentityislocatedandthecurrencyinwhichthebooksofrecordaremaintained.在一个主体中进行业务和产生与使用现金的主要货币。它通常是该主体所在国在帐簿记录中使用的货币单位。8.historicalrateTheforeignexchangeratethatprevailedwhenaforeigncurrencyassetorliabilitywasfirstacquiredorincurred.9.monetaryitemsObligationstopayorrightstoreceiveafixednumberofcurrencyunitsinthefuture.在未来有支付的义务或收取固定数量的货币单位的权利。10.settlementdateThedateonwhichapayableispaidorareceivableiscollected.B.Answerthefollowingquestionsbriefly.1.Whatfactorsarecontributingtotheimportanceofinternationalaccountingasafieldofstudy?GrowthandspreadofmultinationaloperationsGlobalcompetitionCross-bordermergersandacquisitionsInternationalizationofcapitalmarkets2.Whatarethemajorinfluencefactorsoftheaccountingpattern?1)sourcesoffinance财务来源2)legalsystem法律制度3)taxation税务4)politicalandeconomicties政治与经济的关系5)inflation通货膨胀6)levelofeconomicdevelopment经济发展水平7)educationlevel教育水平8)culture文化3.HowmanycomponentsareineludedinatypicalannualfinancialreportofalargeU.S.corporations?Whatarethey?在一个美国大公司的典型年度财务报告中包含有多少组成部分？他们是什么？AtypicalannualfinancialreportofalargeU.S.corporationincludesthefollowingcomponents:美国大公司典型的年度财务报告包括以下组成部分：(1)reportofmanagement管理报告(2)reportofindependentauditors独立审计师报告(3)Primaryfinancialstatements(incomestatement,balaneesheet,statementofcashflows,statementofcomprehensiveincome,andstatementofstockholdersequity)主要财务报表(损益表，资产负债表，现金流量表，综合收入报表，所有者权益报表)(4)managementdiscussionandanalysisofresultsofoperationsandfinancialcondition对经营业绩和财务状况的讨论与分析(5)Disclosureofaccountingpolicieswiththemostcriticalimpactonfinancialstatements(6)notestofinancialstatements财务报表附注(7)five-orten-yearcomparisonofselectedfinancialdata五年或十年财务数据的比较(8)selectedquarterlydata.选定的季度数据4.PleaseexplainthemaincontentsoftheDirector'sreportsinBritish.Thedirector'sreportaddressesprincipalbusinessactivities,reviewofoperationsandlikelydevelopments,importantpost-balancesheetevents,recommendeddividends,namesofthedirectorsandtheirshareholdings,andpoliticalandcharitablecontribution...