国际会计试卷题库及答案(6)

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1、际会计试卷3答案及评分标准一、Definition(名词解释：Eachofthefollowingfor3points,total12points)1.Foreignexchangeexposure:ForeignexchangeexposureisameasureofthepotentialforafirnTsprofitabi1ity,cashflow,andmartketvaluetochangeduetoachangeinexchangerates.2.Forwardcontractisacommitmenttoexchangecurrenciesinthefut

2、ureataratethatissettoday.Whiletheamountofthetransaction,thematuritydate,andtheexchangeratearealldeterminedinadvance,nomoneychangeshandsuntilthesettlementdate.3.Anindirectforeigncurrencyquote:Anindirectforeigncurrencyquoterepresentshowmuchoftheforeigncurrencycanbepurchasedforoneunitofthedo

3、mesticcurrcncy.4.InternationalAccountingThedefinitionincludes(1)internationaltransactions(2)comparativeGAAP(3)harmonizationand(4)controlofglobaloperations.Internationalaccountingencompassesallmajorareasofaccounting二、Singlechoicequestion(单项选择题：Eachofthefollowingquestionfor2points,total10po

4、ints)l.D2.E3.E4.D5.C三、Multipiechoicequestions(多项选择题：Eachofthefollowingquestionfor3points,total15points)l.ABCD2.ABCDE3.ABCD4.ABCD5.ABC四、Essayquestions(简答题：Eachofthefollowingquestionfor8points,totai16points.)1.Costconsiderationsandtheneedtoteipcapitaiprovidersinseveralcountriessomctimesresu

5、ltincpmanicspreparingunivcrseilratherthancountry-specificsecondarystatements.Ifyouwereanalyzingauniversalsecondarystatementofaforeigncompany,whatmightbesomeofyourconcernsbeforemakinganinvestmentdecision?Howwouldyougettheanswersyouneed?Suggestedsolution:.Companiesthatprepareuniversalsecond

6、arystatementsoftenuseInternationalAccountingStandards.ThereisresearchevidencethatsuggeststhattherearepolentialproblemswithfinancialstatementsthatarepurportedlypreparedusingIASs.Historically,therehasbeenacomparabilityproblemsinceIASswereratherbroadandallowedcompaniesthechoiceofseveralaccou

7、ntingtreatmentsonvariousitems.SupportersofglobalharmonizeitionarguethatthisproblemhasbeenaddressedviathetighteningofsteindcirdsthroughtheIASC"sComparabilityProject.However,thereisstillthematterofwhethercompaniesthatclaimtocomplywithIASsactuallydo.Severalrecentstudie