国际会计复习资料中英结合版.doc

国际会计复习资料 A.Basic Knowledge 1.we view accounting as consisting of three broad areas: measurement、[‘me??m?nt]（计量） disclosure[dis’kl?u??](披露) and auditing[‘?:diti?]（审计）. 2.The three international organization of accounting profession are （International Federation of Accountants;IFAC) （国际会计师联合会） (International Accounting Standards Committee; IASC) （国际会计准则委员会） (International Auditing practice Committee;IAPC) (国际审计实务委员会) 3.Hofstede’s four cultural dimensions are（霍夫斯泰德的四个文化层面）： (1)individualism(个人主义） (2)power distance（权力距离） (3)uncertainty avoidance（风险规避） (4)masculinity（阳刚之气） 4. The four culture dimensions that affect a nation’s financial reporting practices by Gray refer to? 影响一个国家的财务报告的做法的四个层面系指： (1)Professionalism (职业主义维度） (2)Uniformity （统一性维度） (3)conservatism （保守主义维度） (4)Secrecy （保密性维度） 5.Accounting standard setting normally involves a combination of private and public sector groups.（会计准则的制定通常涉及结合私营和公共部门的群体。） 6.The private sector includes the accounting profession and other groups affected by the financial reporting process.（私营部门包括会计专业和受财务报告程序影响的其他团体。） 7.The public sector includes such agencies as tax authorities ministries responsible for commercial law,and securities commissions.（公共部门，包括负责商业法的税务机关部委和证券委员会） 8.One key distinction in financial reporting is whether accounting is oriented toward （定位于）a fair presentation （公允表述）of financial position and results of operations or toward compliance with legal (符合法律法规)requirements and tax laws. 9.The countries who emphasize Fairness and substance over form include United Kingdom, United States, Canada, Mexico and Philippines.Their accounting systems are usually associated with a common law legal system and shareholders as the principal source of finance.（强调公平和实质重于形式的国家包括英国，美国，加拿大，墨西哥和菲律宾。它们的会计制度通常与普通法法律制度和股东的主要资金来源联系 10.Countries whose accounting system are oriented toward compliance with legal（符合法律法规） requirements tend to have a code law legal system and rely heavily on banks and the governments as sources of finance. 1