西交《国际会计》在线作业（International accounting online homework）.docVIP

西交《国际会计》在线作业（International accounting online homework） International accounting online homework Total score: 100 test time: - Radio examination A multiple-choice question Radio examination questions (40 questions, 80 points) 1. the abbreviation of the international accounting standards board is (). A. IFAC B. OECD C. ISAR D. IASC Full marks: 2 2. in 70s, the practice of foreign subsidiary accounting means . A. there are differences in accounting in different countries, it is impossible to coordinate, and it is impossible to work out a worldwide set of accepted accounting standards. B. international accounting is considered a global system that can be adopted by all countries in the world and should set up a set of generally accepted accounting standards applicable worldwide. C. the subjects of national accounting research are related to the operation of transnational corporations. Therefore, international accounting should be the accounting of transnational corporations and foreign subsidiaries. No more than D. Full marks: 2 3. in the basic approach to international transfer pricing, the cost based approach describes the error as (). A. takes into account the requirements of market competition and the influence of supply and demand B. cost based transfer prices can be divided into three types: full cost, full cost plus variable cost plus a fixed amount C. can overcome the limitations of market pricing D. ignores the demands of market competition and the influence of supply and demand Full marks: 2 4., the most important characteristic of the British accounting model, distinguished from the American accounting model, is (). A. Corporation is established under state law, not federal law B. manages company affairs through company law, including financial, accounting and reporting requirements for the company C. uses the financial accounting conceptual framework to guide the formulation of accounting standards In the case of D., auditors are required to assume criminal