江西财经大学国际会计期末考试试卷 C.docVIP

江西财经大学 09－10第二学期期末考试试卷 试卷代码：02502C 授课课时：32 课程名称：国际会计 适用对象：本科 试卷命题人 王宏 试卷审核人：__________ ⅠMultiple Choice Questions (20 points) 1. Among the factors affecting accounting development are the economic and political ties between countries. Which of the following pairs of countries do not have such ties with each other? a. Philippines and the United States b. Singapore and the United Kingdom c. Malaysia and Argentina d. Indonesia and the Netherlands e. France and Germany 2. The status of the accounting profession is a factor that affects accounting development in countries. In which of the following countries is accounting not regarded favorably as a career choice? a. United States b. New Zealand c. Russia d. Australia e. Canada 3. The International Federation of Accountants (IFAC) is not involved in: a. harmonizing global auditing practices. b. providing ethical guidelines for auditors on issues such as integrity and objectivity. c. establishing public sector standards applicable to all levels of government. d. maintaining auditor independence in todays complex business environment. e. administering a worldwide uniform examination for auditors. 4. The world class issuer approach to global accounting harmonization is not very promising because: a. it is opposed by the U.S. Securities and Exchange Commission. b. there are difficulties in establishing and agreeing upon the criteria for inclusion. c. it faces strong opposition by U.S. companies. d. there are practical difficulties in implementation. e. of all of the above. 5. Under SFAS No. 52, the current rate method of translation is used when a. the local currency is the functional currency. b. the local currency is the reporting currency. c. the parents currency is the functional currency. d. the parents currency is the reporting currency. 6. Un