国际会计学课后作业.doc

《国际会计学课后作业.doc》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、《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

2、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.directquoteTheexchangeratespecifiesthenumberofdo

3、mesticcurrencyunitsneededtoacquireaunitofforeigncurrency.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。86.currentrateTheexchangerateineffectattherelevant

4、financialstatementdate.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

5、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.settlementdateThedateonwhichapayabl

6、eispaidorareceivableiscollected.8B.Answerthefollowingquestionsbriefly.1.Whatfactorsarecontributingtotheimportanceofinternationalaccountingasafieldofstudy?GrowthandspreadofmultinationaloperationsGlobalcompetitionCross-bordermergersandacquisitionsInternationalizationof

7、capitalmarkets2.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83.Howmanycomponentsareincludedi

8、natypicalannualfinancialreportofalargeU.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？Atypicalannualfinancialreporto