国际管帐(双语)（国外英文资料）.doc

国际会计(双语)（国外英文资料） If I can see my shadow, I think it must be sad, because I left my happiness in front. People who hurt others and themselves are always fuzzy on the edge of distance. This paper is not difficult to contribute to the English language Doc documents may have a poor browsing experience at the WAP end. It is recommended that you choose TXT, or download the source file to the native view. International accounting (bilingualism) Bilingual in international accounting The most common practice of oral English training: lying in the home, practicing oral English, and teaching one-on-one for three months. The most common practice of oral English training: lying in the home, practicing oral English, and teaching one-on-one for three months. Pacific English, free to experience all the foreign teachers one-on-one experience all the foreign teachers one-on-one course: Pacific English, free to experience all the foreign teachers one-on-one sessions: 第七章练习题（ 全球环境下财务报告与信息披露） 第七章练习题（第七章 全球环境下财务报告与信息披露） 第一节 全球企业合并、商誉和无形资产会计处理 第二节 全球分部报告信息披露 第三节 国际信息披露准则 第四节 公司财务报告信息披露与发展趋势 习题 1. 名词解释 1．1 企业合并 1．2 吸收合并 1．3 创立合并 1．4 所有权（业主观）理论 1．5 实体（主体观）理论 1．6 购买法 1．7 权益结合法 1．8 商誉 1．9 无形资产 1．10 分部报告 1．11 分部收入 1．12 分部费用 1．13 分部资产 1．14 分部负债 1．15 知识经济 2. 单项选择题 2．1 赞成将商誉不进行摊销，而将其保留在资产负债表中的观点认为（ ． A 所有的成本都应该成为费用 B 商誉是一项资产，它不给企业带来为来的经济利益。 C 对商誉进行摊销会给企业带来压力。 D 商誉的未来价值体现在企业的持续经营中。 E 这中做法会使利润虚增。 2．2 赞成将品牌作为一项资产而不进行摊销的观点认为（ ）。 ． A 品牌在持续经营中很容易增值 B 这是一中倾向于保守思想 C 这是一种好的市场工具 D 品牌的价值是保持并通过定期的广告获得的。 E 它有助于平滑公司的收益。 2．3 国际会计准则对品牌的会计处理要是（ ）。 A 定期进行重估其价值 ). one International accounting (bilingualism) B as the cost of the current period C is in accordance with international practice and the price of D is not included in the 2.4 research and development costs (). A is A capital B in the United States when research and development costs fall, and its position in the global industry falls. C globally consistent request to research and development costs D according to the revised the international accounting st