Comprehensive Exercise (2012)
全面锻炼(2012)
A. Complete the following sentences
a .完成下列句子
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 transactions. (Disclosure) focuses on issues such as what is to be reported，when，by what means, and to whom.
1。我们认为会计为包含三大领域:(计量),(信息披露)和(审计)。(测量)的过程就是识别、分类和量化的经济活动和事务。(公开)关注问题,如什么是报告,这时,通过什么手段,以及向谁。
2. Double-entry originates in the (Italy) city states.
2。起源于复式记帐(意大利)的城邦。
3. Hofstede’s four cultural dimensions are: (individualism vs. collectivism) , (high power distance vs. low power distance),(high uncertainty avoidance vs. low uncertainty avoidance ) and (masculinity vs. femininity).
3。霍夫斯泰德的四大文化维度:(个人主义与集体主义),(高功率距离与低功率的距离),(高不确定性规避与低不确定性规避)和(男性气概与女性)。
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).
4。这四个文化维度,影响一个国家的财务报告行为的灰色参考(专业性与法定控制),(均匀性和灵活性),(保守主义与乐观)和(保密与透明度)。
5. In the countries that the sources of finance mainly rely on the (Capital market or equity market), Such as US and UK. Disclosure is extensive to meet the requirements of widespread public ownership.
5。在这个国家,资金来源主要依靠(资本市场和股票市场),如美国和英国。信息披露是符合要求的广泛公众普遍的所有权。
6. In the countries that the sources of finance mainly rely on the (banks or credit system), Such as Japan and Switzerland. In order to protect the creditor, extensive public disclosure is not considered necessary.
6。在这个国家,资金来源主要依靠(银行或信用体系),比如日本和瑞士。为了保护债权人、广泛的公众的信息披露不被认为是必要的。
7. The legal system of Western world can be considered two different types, one is (code law or civil law) and the other is (common law or case law).
7。西方世界的法律体系可以被认为是两种不同的类型,一个是(代码法律或民事法律),另一个是(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.
8。在(代码法律或民法)国家,法律是包罗万象。会计准则和程序纳入国家法律。
9. Accounting 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 for commercial law, and securities commissions.
9。会计
标准
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制定通常需要结合(私人)和(公共)部门组织。(私人)部门包括会计职业界和其他团体由财务报告过程的影响。(公众)部门包括这样的机构作为税务机关部门负责商业法律,和证券佣金。
10. One key distinction in financial reporting is weather accounting is oriented toward (a fair presentation) of financial position and results of operations or toward (compliance with legal) requirements and tax laws.
10。一个关键的区别在财务报告是天气会计是面向(一个公平的演示)的财务状况和结果的操作,或者对(遵从法律)要求和税法。
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 and Exchange Commission, or SEC) underpins the authority of its standards. SEC have right to supervise and revise to the standard finally.
11。会计在美国私营部门的监管机构(财务会计标准委员会,或FASB),但是政府机构(美国证券交易委员会,或SEC)支撑它的标准的权力。SEC有权监督和修订标准的最后。
12. The accounting “（the true and fair）” view appear in United Kingdom（ companies law ）(1948) first.
12。会计”(真实、公平)”视图出现在英国(公司法律)(1948)第一。
13. In France, large companies must also prepare documents relating to ( the prevention of business bankruptcies) and (a social report).
13。在法国,大公司也必须准备相关文件(预防企业破产)和(一个社会的报告)。
14. The following three exchange rates can be used to translate foreign currency balances to domestic currency. they are （current rate. ），（historical rate ）and （average rate）
14。以下三个汇率可以用于翻译外汇平衡国内货币。他们(当前的水平。),(历史汇率)和(平均)
15. In France, business expenses are deductible for tax purpose only if they are (fully booked) and reflected in annual financial statements.
15。在法国,业务费用扣除税收目的只有他们是(完全预订)和年度财务报表中反映出来。
16. In France, CNCC is a professional society composed of certified public auditors. Administered by (Ministry of Justice).
16。在法国,CNCC一个专业协会的公共注册审计师组成。管理(司法部的)。
17. A feature of French accounting is the dichotomy between (individual company) financial statements and those for the （consolidated）group.
17。一个特性的法国会计是之间的分歧(单个公司)财务报表和那些为(合并)集团。
18. Conservative（ balance sheet ）valuations are central to (creditor protection). This creates a tendency to undervalue(低估) assets and overvalue liabilities
18。保守派(资产负债表)的估值非常重要(债权人保护)。这将创建一个倾向于低估(低估)资产和负债过高
19. （Certified public accountants ）in Germany are called WPs. Or (enterprise examiners).
19。(注册会计师)在德国被称为WPs。或者(企业审查员)。
20. In German, the second-tier（二级） body of auditors is named( Book Examiners), who are only allowed to audit small and medium-sized companies
20。在德国,第二级(二级)身体的审计人员被命名为(书审查员),那些只允许审计的小型和中型公司
21. There are two classification auditors in Japan. One engaged in (statutory audit), the other engaged in (independent) audit.
21。有两种分类审计人员在日本。一个从事(法定审计),其他从事(独立)的审计。
22. One of the accounting paradoxes(悖论） in ( Netherlands) is that it is a code law country but it’s accounting is oriented toward fair presentation.
22。会计的一个悖论(悖论)在(荷兰),它是一个代码法律国家,但是它的会计是面向公平表示。
23. The Dutch flexibility toward accounting measurements may be most evident in permitting the use of (current value) for tangible assets such as inventory and depreciable assets.
23。荷兰的灵活性对会计测量数据可能是最明显的允许使用(当前值)对有形资产如库存和可折旧资产。
24. The majority countries in the world use the direct quote. Except (U.K. or British) and ( U.S. or America ).
24。世界上大多数国家使用直接引用。除了(英国和英国)和(美国或美国)。
25. There are two accounting treatments for foreign currency transaction ,one is ( single-transaction ) perspective and the other is( two-transaction ) perspective.
25。有两个会计处理
方法
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对外汇交易,一个是(single-transaction)的角度,另一个是(two-transaction)的角度。
26. In a (direct quote), the exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency.
26。在一个(直接引用),汇率指定数量的国内货币单位需要获得一个单位的外国货币。
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”.
27。在一个(延迟)方法,转换盈利和亏损都列在资产负债表上。它被视为一种单项”翻译调整”,名单”的一部分业主权益”。
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”.
28。在(没有延迟)方法转换盈利和亏损都列在损益表中。它被视为“翻译的收益或损失”,“管理费用”后列表。
29. There are four methods can be used in foreign currency translation. They are(current rate ) method, (current-noncurrent) method,( monetary-nonmonetary) method and (temporal )method.
29。有四种方法能够应用于外国货币转换。他们(当前的水平)方法,(current-noncurrent)方法,(monetary-nonmonetary)方法和(时间)方法。
30. Use (current ) rate to translate statement items 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.
30。使用(当前)率将声明项目应该不会产生翻译的收益或损失,所以它可以保留了原始成本相当于一个外国货币项报告的货币。
31. Exchange gains and losses can be divided two parts :( translation ) gains and losses and (transaction ) gains and losses.
31。汇兑损益可分为两部分:(翻译)损益和(事务)收益和损失。
32. Under (current rate ) method all foreign assets and liabilities translated at the current rate. But except for the items owner’s equity.
32。在(当前的水平)方法所有的外国资产和负债翻译以现在的速度。但是除了项目业主权益。
33. Under (current rate) method, the consolidated statements preserve the original financial statement relationships such as financial ratios.
33。在(当前的水平)方法,合并财务报表中保持原始的财务报表,财务比率等的关系。
34. (Monetary-nonmonetary) method views monetary assets and liabilities exposed to exchange rate risk.
34。(Monetary-nonmonetary)方法视图的货币资产及负债暴露于汇率风险。
35. Under (temporal) method, 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.
35。(时间)方法下,外汇余额以历史成本是翻译的历史汇率,和外国货币余额在当前成本或市场价值是翻译以现在的速度。
36. A subsidiary company perspective requires the ( current rate ) translation method in order to preserve relationship exiting in the foreign currency statements.
36。一个附属公司的角度要求(当前的水平)翻译方法以维持现有关系外币报表。
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 is termed (inflation ). Negative price movement is called (deflation).
37。一般价格水平变化是指一个运动的所有商品和服务的价格平均在一个经济体。积极的价格运动称为(通货膨胀)。负的价格运动被称为(通缩)。
38 . Holding gain refers to the (increase) in the current cost of a nonmonetary asset.
38。控股获得指(增加)在当前成本的非货币性资产。
39. An excessive rate of inflation as when the general level of prices in an economy increases by more than 25 percent per annum is called (hyperinflation).
39。过度的通货膨胀率时一般价格水平的在一个经济增长超过25%,每年的叫做(通货膨胀)。
40. Inflation is the increase in the general level of prices of all (goods) and (services ) in an economy.
40。通货膨胀是增加的一般价格水平的所有(商品)和(服务)在一个经济。
41. Accounting for the financial statement effects of general price-level changes is called the (Historical cost-constant purchasing power) model.
41。会计的财务报表的影响一般价格水平变化被称为(历史cost-constant购买力)模型。
42. GPL is a cost ratio that compares the cost of a basket of goods in the current period with the cost of that same basket in a (base or prior ) period.
42。GPL是一个成本率比较的一篮子货物的成本在当前阶段的成本,在同一篮子(基地或之前)时期。
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 currency) unit.
43。购买力得失的区别是衡量净货币项目(常量购买力货币)单元与净货币项衡量(名义货币)的单位。
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 ).
44。总体价格水平下会计,净收入是两个数字的总和,如有调整营业收入,另一个是(购买力收益或亏损)。
45. Current cost-based net income include two parts, one is (realized income,)the other is (unrealized holding gains. )
45。当前的基于成本的净收入包括两部分,一是(实现收入),另一个是(未实现控股收益。)
46. At present, primary derivative financial instruments may be classified into following categories: (futures contract),(option contract),(forward contract )and (swap contract).
46。目前,主要衍生金融工具可以分为下列几类:(期货合约),(期权合约),(远期
合同
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)和(交换合约)。
47. The recognition of derivative financial instruments can be mainly divided into three phases: (initial recognition),(subsequent recognition) and (de- recognition).
47。衍生金融工具的识别主要可分为三个阶段:(初始确认),(后来承认)和(de -识别)。
48. Accounting 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
48。会计的财务报表的影响一般价格水平变化被称为(历史cost-constant购买力)模型。会计为特定的价格变化被称为(目前的成本)模型
49. The auditors were divided into two categories: (internal) auditors and (external) auditors. (internal ) are company employees who answer to management but (external) are nonemployees who are responsible for attesting that the company’s financial statements are prepared in accordance with general accepted standards.
49。审计人员是分为两类:(内部)审计和审计人员(外部)。(内部的)是公司员工的管理,而是答案(外部)有nonemployees负责证明公司的财务报表是根据通用准备接受的标准。
50. ( Exercise Price ) means the trading price of a option contract that both sides agreement. (Exercise Value )is the profit get by the buyer. It is a intrinsic value of a option.
50。(行使价格),是指交易价格的一个选项合同,双方
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。(锻炼价值)是由买方的利润得到。这是一个内在价值的一个选项。
B. Choose the Correct Answer for Each Item Below
b .选择正确的回答下面对于每一项
1. In general , which of the following items is not the basic characteristic of Fair Presentation Accounting? ( d )
1。一般来说,下列哪项是不公平的基本特性表示会计吗?(D)
a. with a common law legal system b. shareholders as the principal source of finance.
a .有一个共同的法律法律系统b .股东作为主要的融资来源。
c. auditors exercise more judgment and auditing profession tends to be more development and self-regulated .
c .审计师判断和审计职业锻炼更趋向于更加发展和自我。
d. the public sector is relatively more influential in standards setting.
d .公共部门相对更有影响力的标准设置。
2. In which country the financial accounting and taxation are separated? (b)
2。在哪个国家财务会计和税收会分开吗?(b)
a. Germany b. United Kingdom c. Japan d. France
一个。德国b。英国c。日本d。法国
3. In general , which of the following items is not the basic characteristic of Legal Compliance Accounting? (c)
3。一般来说,下列哪项是不遵守法律的基本特徵会计吗?(c)
a. have a code law legal system
a .有一个代码法律法律
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b. rely heavily on banks and the governments as sources of finance.
b .严重依赖银行和政府的资金来源。
c. the private sector is relatively more influential in standards setting.
c .私营部门相对更有影响力的标准设置。
d. have a close linkage between financial and tax accounting.
d .有密切联系的税务会计与金融世界之间。
4. In the chapter of” Comparative Accounting”, what are the three areas that we have compared? (abc)
4。在这一章的“比较会计”,这三个区域,我们已经比较呢?(abc)
a. accounting regulation and enforcement b. financial reporting
a .会计监管和执法b .财务报告
c. accounting measurements. d. disclosure
c .会计测量。d .披露
5. Which is the most important accounting regulation of France? (a)
5。这是最重要的会计监管的法国?(a)
a. PCG b. Code de Commerce
一个。PCG b。代码德商业
c. Accounting act d. Company Law
c。会计行为d。公司的法律
6. In France, which organization has real regulatory power. ( b)
6。在法国,组织真正的监管权力。(B)
a. CNC (National Accounting Board) b. CRC (Accounting Regulation Committee)
一个。数控(国家财务会计准则委员会)b。CRC(会计监管委员会)
c. AMF (Financial Markets Authority) d. OEC (Institute of Public Accountants)
c。AMF(金融市场管理局)d。OEC学院公共会计师)
7. In which country the legal permit the professional accountant's 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)
7。哪个国家的法律允许专业会计师的在职的条件是注册会计师一样。因此,超过85注册会计师是公共注册审核员在相同的时间。(a)
a. France b. Germany c. Japan d. Netherland
一个。法国b。德国c。日本d。荷兰
8. In France, besides basic financial reporting such as balance sheet and income statement, large companies must also prepare documents relating to (a b )
8。在法国,除了基本的财务报告如资产负债表和损益表,大公司也必须准备相关文件(b)
a. the prevention of business bankruptcies b. social report
a .预防企业破产b .社会报告
c. cash flow statement d. selected quarterly data
c .现金流量表d .选定的季度数据
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 )
9。一个领先的日本学者指日本会计监管为“三角形法律体系”。下列哪一个是不属于这个系统吗?(D)
a. Commercial Code b. Securities and Exchange Law
一个。商业代码b。证券交易的法律
c. Corporate Income Tax Law d. Civil Law
c。企业所得税法d。民法
10. In Japan, the financial statements and supporting schedules of small and medium-sized companies are subject to audit only by (a ).
10。在日本,财务报表和支持时间表的中小企业都受到审计只有通过(一个)。
a. Statutory Auditors b. Independent Auditor c. Enterprise Examiner d. Book Examiner
一个。法定审计师b。独立审计事务所c。企业考官d。本书考官
11. In Japan, the financial statements of publicly held companies must be audited in accordance with the Securities and Exchange Law by ( a b ).
11。在日本,公众持有的公司财务报表的审计必须依照证券交易法(b)。
a. Statutory Auditors b. Independent Auditor c. Enterprise Examiner d. Book Examiner
一个。法定审计师b。独立审计事务所c。企业考官d。本书考官
12. In Japan, ( a ) do not need any particular professional qualifications and are employed by the company on a full-time basis.
12。在日本,(一个)不需要任何特定的专业资格与受聘的公司全职。
a. Statutory Auditors b. Independent Auditor c. Enterprise Examiner d. Book Examiner
一个。法定审计师b。独立审计事务所c。企业考官d。本书考官
13. Which one of the following reporting is the unique to Japan? ( d )
13。下列哪一个报道是日本独有的吗?(D)
a. balance sheet b. income statement
a .资产负债表b .损益表
c. cash flow statement d. proposal for appropriation of retained earnings
c .现金流量表d .提议专用的留存收益
14. (c ) is the important accounting regulation of Netherlands.
14。(c)是重要的会计监管的荷兰。
a. Commercial Code b. Tax Law c. Civil Code d. Securities and Exchange Law
一个。商业代码b。税法c。民法d。证券交易的法律
15. The first country to develop an accountancy profession is ( c ).
15。第一个国家发展会计职业是(c)。
a. France b. Germany c. United Kingdom d. United State
一个。法国b。德国c。英国d。美国
16. The “true and fair view” begin to appear first in ( c ) Companies Law (1948)
16。“真正的和公平的视图”开始最早出现在(c)公司法律(1948)
a. France b. Germany c. United Kingdom d. United State
一个。法国b。德国c。英国d。美国
17. In Britain ,( b ) is empowered to issue accounting Standards.
17。在英国,(b)被授权问题的会计标准。
a. Financial Reporting Council b. Accounting Standards Board
一个。财务报告理事会b。会计标准委员会
c. Financial Reporting Review Panel d. Urgent Issues Task Force
c。财务报告审查小组d。紧急问题工作组
18. Which one of the following foreign currency translation method belongs to single rate method( a )
18。下列哪一个外国货币转换方法属于单身率法(一个)
a. current rate method b. current-noncurrent method
a .当前率法b . current-noncurrent方法
c. monetary-nonmonetary method d. temporal method
c . monetary-nonmonetary方法d .时间的方法
19. what methods belong to Multiple rate methods. ( bcd )
19。什么方法属于多个率的方法。(bcd)
a. current rate method b. current-noncurrent method
a .当前率法b . current-noncurrent方法
c. monetary-nonmonetary method d. temporal method
c . monetary-nonmonetary方法d .时间的方法
20. Under( d ) , 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.
20。在(d)、外汇余额以历史成本是翻译的历史汇率,和外国货币余额在当前成本或市场价值是翻译以现在的速度。
a. current rate method b. current-noncurrent method
a .当前率法b . current-noncurrent方法
c. monetary-nonmonetary method d. temporal method
c . monetary-nonmonetary方法d .时间的方法
21. ( c ) method views monetary assets and liabilities exposed to exchange rate risk.
21。(c)方法视图的货币资产及负债暴露于汇率风险。
a. Current rate method b. Current-noncurrent method
a .当前率法b . current-noncurrent方法
c. Monetary-nonmonetary method d. Temporal method
c . monetary-nonmonetary方法d .时间的方法
Under( bcd )method, depreciation, amortization charges at historical rates in effect when related assets are acquired.
在(bcd)方法、折旧、摊销费用在历史汇率实际上当相关资产收购。
a. current rate method b. current-noncurrent method
a .当前率法b . current-noncurrent方法
c. monetary-nonmonetary method d. temporal method
c . monetary-nonmonetary方法d .时间的方法
23. Under( a )method, depreciation, amortization charges at current rates .
23。在()方法、折旧、摊销费用按目前的速度。
a. current rate method b. current-noncurrent method
a .当前率法b . current-noncurrent方法
c. monetary-nonmonetary method d. temporal method
c . monetary-nonmonetary方法d .时间的方法
24. Functional currency can be the( abc ) currency.
24。功能性货币可以(abc)的货币。
a. parent b. local c. another foreign d. any
a b c .另一家外国母公司当地d .任何
25. Generally we select the (b) currency as functional currency when sales market of a subsidiary company is largely in the host country and denominated in local currency.
25。通常我们选择(b)货币作为记账本位币当销售市场的一个子公司大部分在东道国和以本币计价。
a. parent b. local c. another foreign d. any
a b c .另一家外国母公司当地d .任何
26.. ( a ) belongs to monetary assets .
26 . .(一)属于货币资产。
a. cash b. inventory c. equipment d. land
a b c d现金库存设备土地
27. ( b ) belongs to nonmonetary assets.
27。(b)属于非货币性资产。
a. cash b. inventory c. accounts receivable d. notes receivable
a b c现金库存应收账款d .应收票据
28. ( d ) will bring purchasing gains during a period of inflation.
28。(d)将采购收益,经过一段时间的通货膨胀。
a. cash b. inventory c. accounts receivable d. accounts payable
a b c现金库存应收账款d .应付账款
29. ( ac ) will bring purchasing loss during a period of inflation.
29。(ac)将采购损失,经过一段时间的通货膨胀。
a. cash b. inventory c. accounts receivable d. accounts payable
a b c现金库存应收账款d .应付账款
30. ( b ) will bring holding gains during a period of inflation.
30。(b)将持有收益,经过一段时间的通货膨胀。
a. cash b. inventory c. account
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