2023年整理-国际会计试题

国际会计试卷3一以及Definition (名词解释:Each of the following for 3 points, total 12 points)Foreign exchange expo

国际会计试卷 3 一以及(名词解释: DefinitionEachofthefollowingfor3points,total12points) 1. 夕卜匚风险 Foreignexchangeexposure7 2. 期盅契约远期合同 Forwardcontract 3. 间接外汇报价 Anindirectforeigncurrencyquote 4. 国际会计 InternationalAccounting 二以及(单项选择题： SinglechoicequestionEachofthefollowingquestionfor2points,total10points) 1. 以下哪一个不是环境因素影响 Whichofthefollowingisnotanenvironmentalfactoraffectingaccounting? 会计吗？ A.Levelofenforcementofregulations B.Natureofcapitalmarkets C.Typeoflegalsystem D.Language E.Levelofinflation ， 下列哪项不影响一个国 2.Whichofthefollowingdoesnotaffectacountrysfinancialaccountingorientation? 家的财务会计取向？ A.Thelevelofinflation. B.Politicalandeconomictieswithothercountries. C.Statusoftheaccountingprofession. D. Qualityofaccountingeducation. E. Alloftheaboveaffectacountry'sfinancialaccountingorientation. 3. 目前全球协调的支持者会计准则 Currentproponentsofharmonizingaccountingstandardsgloballyare A. Investors. B. Multinationalcompanies. C. Thesecuritiesindustryandstockexchanges. D. Developingcountries. E. Alloftheabove. 4. 货币的母公司的财务 Thecurrencyinwhichtheparentcompanypreparesitsfinancialstatementsisthe8 报表 A.basecurrency. B.functionalcurrency. C. historicalcurrency. D. reportingcurrency. E. Noneofthem 5.Underthemonetary/non-monetarymethodofforeigncurrencytranslation,depreciationexpenseistranslated 货币/非货币性方法下的外币翻译以及折旧费用是)： atthe: A.Currentrate B.Weightedaveragerate C.Historicalrate D.spotrate E.Noneoftheabove 三以及(多项选择题： MultiplechoicequestionsEachofthefollowingquestionfor 3points,total15points) 1. 会计所面临的挑战主要全球 MajorChallengesFacingAccountingGloballyA.Global Harmonization B. QualityofFinancialReportinginDevelopedandEmergingEconomics C. SocialandEnvironmentalReporting D. FinancialReportingintheHighTechnologyEra E. ReviewofSelectedClassificationStudies 2. 会计和它的 InteractionbetweenAccountinganditsEnvironmentmainlyincludesthefowllowingaspects: 环境的相互作用主要体现在方面： fowllowing A.NatureofCapitalMarketsandTypeofReportingRegime investorcompanyhasrights? Majorproblemsariseinthecontextofjoint-venturesincountrieswithcentrally-plannedeconomies(ie.China andRussia)whereaccountinghasaverydifferentpurpose(meansofcentralizedcontrol)thanaccountingin westerncountries.Differenceshavealsoarisenintheapproachtaken(receiptsandpaymentsapproachvs.