西交《国际会计》在线作业（国外英文资料）.docVIP

西交《国际会计》在线作业（国外英文资料） International accounting for international accounting Exam time: 100 test time: Single topic selection Multiple choice (40 questions, 80 points.) The international accounting standards board is abbreviated (). A. IFAC B. the OECD C. ISAR D. IASC Full marks: 2 In the 1970s, the idea of a foreign subsidiary accounting was to refer to (). A. national accounting is different, it is impossible to coordinate, and it is impossible to develop A worldwide accounting standard accepted by all countries. B. international accounting is considered can be adopted by all countries in the world of global system, should develop a consistent application of generally accepted accounting principles throughout the world. C. The subject of national accounting research is related to the operation of multinational companies, so the international accounting should be the accounting of multinational companies and foreign subsidiaries. D. None of the above Full marks: 2 In the basic method of international transfer pricing, the cost based method describes the error as (). A. consider the demand for market competition and the influence of supply and demand A cost-based transfer price can be divided into full cost, total cost addition, variable cost plus a fixed amount of three types C. you can overcome the limitations of mark-to-market pricing D. ignore the demand for market competition and the influence of supply and demand Full marks: 2 The main feature of the British accounting model that is different from the American accounting model is (). A. company is established according to state law, not federal law Management of corporate affairs through company law, including the requirements for the companys financial accounting and reporting To guide the formulation of accounting standards in the framework of financial accounting concepts D. in the case, the auditor is required to bear criminal responsibility Full marks: 2 The world accounting view of optimism means (). A. in