2014国际会计试题.docVIP

国际会计试卷3 一、Definition（名词解释:Each of the following for 3 points, total 12 points） 1.Foreign exchange exposure外汇风险 2.Forward contract期货契约 远期合同 3. An indirect foreign currency quote 间接外汇报价 4. International Accounting国际会计 二、Single choice question (单项选择题：Each of the following question for 2 points, total 10 points) 1. Which of the following is not an environmental factor affecting accounting?以下哪一个不是环境因素影响会计吗?Level of enforcement of regulations B.Nature of capital markets C.Type of legal system D.Language E.Level of inflation 2. Which of the following does not affect a countrys financial accounting orientation?下列哪项不影响一个国家的财务会计取向? The level of inflation. B.Political and economic ties with other countries. C.Status of the accounting profession. D.Quality of accounting education. E.All of the above affect a countrys financial accounting orientation. 3. Current proponents of harmonizing accounting standards globally are目前全球协调的支持者会计准则 A.Investors. B.Multinational companies. The securities industry and stock exchanges. D.Developing countries. E.All of the above. 4. The currency in which the parent company prepares its financial statements is the货币的母公司8的财务报表 A.base currency. B.functional currency. C.historical currency. reporting currency. E.None of them 5. Under the monetary/non-monetary method of foreign currency translation, depreciation expense is translated at the:货币/非货币性方法下的外币翻译、折旧费用是): A.Current rate B.Weighted average rate C.Historical rate None of the above 三、Multiple choice questions (多项选择题：Each of the following question for 3 points, total 15 points) 1. Major Challenges Facing Accounting Globally会计所面临的挑战主要全球A.Global Harmonization B.Quality of Financial Reporting in Developed and Emerging Economics C.Social and Environmental Reporting D.Financial Reporting in the High Technology Era E.Review of Selected Classification Studies 2. Interaction between Accounting and its Environment mainly includes the fowllowing aspects:会计和它的环境的相互作用主要体现在fowllowing方面: A.Nat