国际会计试卷题库及答案(17)

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1、国际会计试卷9一、Definition(名词解释:Eachofthefollowingfor3points,total12points)1.TransferPricing2.Forwardcontract3.Foreigncurrencytranslationexposure4.Adirectquote二.Singlechoicequestion(单项选择题：Eachofthefollowingquestionfor2points,total10points)1.Whichofthefollowingvariablesplayaroleinshapingac

2、countingdevelopment?a.natureofcapitalmarketsb.typeofreportingregimec-typeofbusinessentitiesd.Alloftheabove.e.Bothaandc.2.AccordingtotheInternationalAccountingStandardsCommittee,a.thecostmethodmustbeusedinsteadoftheequitymethod.b.consolidatedfinancialstatementsarerequired.c.companic

3、smaychoosebetweenissuingparentcompanyorconsolidatedfinancialstatements.d.thepoolingofinterestsmethodmaynotbeused.3.Whichofthefollowingdoesnotaffectacountry"sfinancialaccountingorientation?a.Thelevelofinflation.b.Politicalandeconomictieswithothercountries.c.Statusoftheaccountingprof

4、ession.d.Qualityofaccountingeducation.e.Al1oftheaboveaffectacountry"sfinancialaccountingoricntation.4.Thecurrencyinwhichtheparentcompanypreparesitsfinancialstatementsisthea.basecurrency.b.functionalcurrency.c.historicalcurrency.d.reportingcurrency.5eResearchanddevelopmentcostsare:a

5、.capitalizedintheUnitedStates.b.continuetodecreaseinimportanceascorporateresearchdeclinesglobally.c.areuniformlyrequiredtobeexpensedglobal1y.d.splitintopartsundertherevisedIASNo.9.a.notataxdeductibleexpense.二.Multipiechoicequestions(多项选择题：Eachofthefollowingquestionfor3points,total1

6、5points)1.Whenanyoneanalyzesacompanybalancesheetandincomestatement,thereareobviousdifferencesinallofthefollowinga.currencyb.terminolo^yc.inflationeffectsd.thereasontoanalyzeofcreditworthiness2.Majorinternationalforcesforchangeare:a.changesincorporatestrategyandorganization.b.newtec

7、hnologyandtheTnternet.c.theinternationalizationofstockcxchangesandfinemcialmarkets.d.theInternationalAccountingStandardsCommitteeandtheInternationalOrganizationofSecuritiesCommissions.e.globaleconomicintegration,privatization,andderegulation.3.VoluntarydisclosuresbyMNEsareinfluence

8、dbya.size.b.internationall