国际会计学课后作业.docx

国际会计学课后作业.docx

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国际会计学课后作业

国际会计学》课后作业一（红色字为答案）

姓名：

学号：

成绩：

A.Explaintotheconceptsbelow

1.Internationalaccounting

Internationalaccountingisanareaofaccountingwhichstudyonhowtotreatspecificaccountingpracticeofamultinationalcompanyorhowtoprovideinformationofanentitytonon-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.goodwill

Goodwilliscapitalizedasthedifferencebetweenfairvalueoftheconsiderationgivenintheexchangeandthefairvaluesoftheunderlyingnetassetsacquired.

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.directquote

Theexchangeratespecifiesthenumberofdomesticcurrencyunitsneededtoacquireaunitofforeigncurrency.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.indirectquote

Theexchangeratespecifiesthepriceofaunitofthedomesticcurrencyintermsoftheforeigncurrency.汇率指定的以外国货币为单位的国内货币单位的价格。

6.currentrate

Theexchangerateineffectattherelevantfinancialstatementdate.

7.functionalcurrency

Theprimarycurrencyinwhichanentitydoesbusinessandgeneratesandspendscash.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.historicalrate

Theforeignexchangeratethatprevailedwhenaforeigncurrencyassetorliabilitywasfirstacquiredorincurred.

9.monetaryitems

Obligationstopayorrightstoreceiveafixednumberofcurrencyunitsinthefuture.

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.settlementdate

Thedateonwhichapayableispaidorareceivableiscollected.

B.Answerthefollowingquestionsbriefly.

1.Whatfactorsarecontributingtotheimportanceofinternationalaccountingasafieldofstudy?

Growthandspreadofmultinationaloperations

Globalcompetition

Cross-bordermergersandacquisitions

Internationalizationofcapitalmarkets

2.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.corporationincludesthe

followingcomponents:

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）Disclosureofaccountingpolicieswiththemostcriticalimpactonfinancial

statements

（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'sreportsin

British.

Thedirector'sreportaddressesprincipalbusinessactivities,reviewof

operationsandlikelydevelopments,importantpost-balancesheetevents,recommendeddividends,namesofthedirectorsandtheirshareholdings,andpoliticalandcharitablecontributions.

5.PleaseexplainthemaincontentsoftheDirector'sreportin

France.

书本P58第三段

thedirector'sreport后面整段吧

Thedirector'sreportincludesareviewofthecompany'sactivities

duringtheyear,thecompany'sfutureprospects,importantpost-balancesheetevents,researchanddevelopmentactivities,andasummaryofthecompany'sresultsforthepastfiveyears.

6.Britishfinancialreportinggenerallyinclude7parts,whatarethey?

（1）Director'sreport

总监的报告

（2）Profitandlossaccountandbalancesheet资产负债表和利润与损失账户

（3）cashflowstatement

现金流量表

（4）Statementoftotalrecognizedgainsandlosses

认可的总收益和损失表

（5）Statementsofaccountingpolicies

会计政策说明

（6）Notesthatarereferencedtothefinancialstatements

财务报表相关附注

（7）Auditor'sreport

审计师的报告

7.Fluctuatingexchangeratescauseseveralmajorissuesinaccountingforforeigncurrencytranslation,whatarethey?

（1）Whichexchangerateshouldbeusedtotranslateforeigncurrencybalances

todomesticcurrency?

（2）Whichforeigncurrencyassetsandliabilitiesareexposedtoexchangeratechanges?

（3）Howshouldtranslationgainsandlossesbeaccountedfor?

8.Therearefourmethodscanbeusedinforeigncurrencytranslation.whatarethey?

Theyarecurrentratemethod,current-noncurrentmethod,monetary-nonmonetarymethodandtemporalmethod.

有四种方法可以被用于外币折算。

它们是（现行汇率法），（流动非流动性法），（货币性与非货币性项目法）和（时态法）。

C.DrillsofBusinessTransaction

1.

TheforeignexchangetransactionofAmericanXYZcompanyareasfollows:

0.6169=$1.Thepayment

50000,theexchangerateonthatdateisperiodisduein60days

Assumethefollowingexchangerates:

December31,2009?

0.6150=US＄1

January31,2010?

0.6159=US＄1

Requirement.

Accordingtotheaboveinformationtopreparetheentriesontransactiondate,statementdateandsettlementdateundertwo-transactionperspective.

2.TheforeignexchangetransactionofU.S.ABCcompanyisasfollows:

OnJuly1,2004,theU.S.ABCcompanysignedacontractwithaoverseacompany,tosellYproductswiththepriceof40000pounds.

ThedeliverydateisJuly16th,andthepaymentdateisAugust31st.

ThefollowingtableProvidestherelatedexchangerateinformation.

SupposeFCbeaforeigncurrency.

Requirement.

Accordingtotheaboveinformationtopreparetherelatedentries

undertwo-transactionperspective.

Date

Thepurchaseprice

TheSelling

price

DateofEntry

July16th

FC1=$1.39

FC1=$1.41

Transaction

date

July31th

FC1=$1.42

FC1=$1.45

Statementdate

August

31st

FC1=$1.35

FC1=$1.38

Settlementdate

3.AssumethataU.S.firmimportsequipmentfromGermanyonMarch1forUK£200,000whentheexchangerateis$1.3112pereuro.

PaymentineurodoesnothavetobemadeuntilApril30.AssumethatonMarch31,theexchangerateis$1.3500pereuroandonApril

30is$1.3300.Also,Assumethatthefirm'sbooksareclosedatthe

endofthecalendarquarter.

Requirement.

Pleasegivethejournalentriesbothtothebuyerandtheseller.