国际会计学课后作业.docx
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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.HowmanycomponentsareincludedinatypicalannualfinancialreportofalargeU.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.corporationincludesthefollowingcomponents:
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,balancesheet,statementofcashflows,statementofcomprehensiveincome,andstatementofstockholders’equity)
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)Disclosureofaccountingpolicieswiththemostcriticalimpactonfinancialstatements
(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’sreportsinBritish.
Thedirector’sreportaddressesprincipalbusinessactivities,reviewofoperationsandlikelydevelopments,importantpost-balancesheetevents,recommendeddividends,namesofthedirectorsandtheirshareholdings,andpoliticalandcharitablecontributions.
5.PleaseexplainthemaincontentsoftheDirector’sreportinFrance.
书本P58第三段
thedirector’sreport后面整段吧
Thedirector’sreportincludesareviewofthecompany’sactivitiesduringtheyear,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)Whichexchangerateshouldbeusedtotranslateforeigncurrencybalancestodomesticcurrency?
(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:
InDecember1,2009.thecompanypurchasesmerchandisefor€50000,theexchangerateonthatdateis€0.6169=$1.Thepaymentperiodisduein60days
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.
Accordingtotheaboveinformationtopreparetherelatedentriesundertwo-transactionperspective.
Date
Thepurchaseprice
TheSellingprice
DateofEntry
July16th
FC1=$1.39
FC1=$1.41
Transactiondate
July31th
FC1=$1.42
FC1=$1.45
Statementdate
August31st
FC1=$1.35
FC1=$1.38
Settlementdate
3.AssumethataU.S.firmimportsequipmentfromGermanyonMarch1forUK£200,000whentheexchangerateis$1.3112pereuro.PaymentineurodoesnothavetobemadeuntilApril30.AssumethatonMarch31,theexchangerateis$1.3500pereuroandonApril30is$1.3300.Also,Assumethatthefirm’sbooksareclosedattheendofthecalendarquarter.
Requirement.
Pleasegivethejournalentriesbothtothebuyerandtheseller.
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