国际会计简答题国际计简答题.docVIP

一、Single Choice（ 10 questions, 1 points each, 10 points in total – 单选题，10题，每题1分，共计10分） 二、Multiple Choice（ 5 questions, 2 points each, 10 points in total – 多选题，5题，每题2分，共计10分） 三、True or False ( 10 questions，1 point each, 10 points in total – 判断题，10题，每题1分，共计10分) 四、Brief Answer ( 3 questions, 10 points each, 30 points in total – 简答题，3题，每题10分，共计30分) 五、Case Problem（4 questions, 10 points each, 40 points in total – 案例题，4题，每题10分，共计40分） CHAPTER 1 FINANCIAL REPORTING IN THE GLOBAL AREA 1.Interaction between accounting and ten environmental factors (1)Nature of capital markets(2)Type of reporting regimes(3)Type of business entity(4)Type of legal system(5)Level of enforcement(6)Level of inflation(7)Political and economic ties(8)Status of the accounting profession(9)Existence of a conceptual framework(10)Quality of accounting education 2.Existence of a conceptual framework The definition of a conceptual framework:a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function,and limits of financial accounting and financial statements. 一套目标与基本原理互相关联的、有内在逻辑性的体系，该体系能够导致前后一贯的会计准则，并指出财务会计与财务报表的性质、作用与局限性。 3.Element of a conceptual framework (1)A statement of aims or objectives of financial accounting. (2)Targeted users of financial statement (3)Financial accounting statements that ought to be issued (4)Qualities and characteristics of good financial Accounting. (5)Limitations of financial statements (6)Scope of applicability of conceptual framework (7)Definition of reporting entity (8)Definition and basis of recognizing financial statement elements (9)Measurement of financial statement elements and concept of capital maintenance 4.Classification of financial accounting and reporting system (1)Classification based on the relative importance attached to particular roles of accounting in society:micro-user oriented system,macro-user oriented system.(P14，exhibit 1-5) (2)Classification based on environmental