国际会计英文版题库及答案.docVIP

国际会计英文版题库及答案

单项选择题（每题2分，共10题）

1.Whichofthefollowingisnotacharacteristicofinternationalaccounting?

A.Globalperspective

B.Focusondomestictransactionsonly

C.Considerationofdifferentaccountingstandards

D.Dealingwithcross-borderbusinessactivities

2.Theharmonizationofaccountingstandardsaimsto:

A.Increasedifferencesinfinancialreporting

B.Makefinancialstatementsmorecomparableglobally

C.Limittheuseofaccountinginformation

D.Focusonlocalaccountingpracticesonly

3.Whichaccountingsystemisoftenassociatedwithamorerules-basedapproach?

A.IFRS

B.USGAAP

C.UKGAAP

D.AustralianGAAP

4.Amultinationalcompanysfinancialstatementsareaffectedby:

A.Onlylocaltaxlaws

B.Exchangeratefluctuations

C.Ignoringculturaldifferences

D.Usingasingleaccountingstandardworldwide

5.Thebalancesheetequationis:

A.Assets=Liabilities-Equity

B.Assets=Liabilities+Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

6.Whichofthefollowingisanexampleofacurrentasset?

A.Land

B.Buildings

C.Inventory

D.Equipment

7.RevenuerecognitionunderIFRSisbasedon:

A.Cashreceived

B.Completionofproduction

C.Satisfactionofperformanceobligations

D.Invoiceissued

8.Whichofthefollowingisanon-currentliability?

A.Accountspayable

B.Notespayableduein6months

C.Bondspayableduein5years

D.Salariespayable

9.Depreciationismainlyusedto:

A.Increasethevalueofassets

B.Allocatethecostofanassetoveritsusefullife

C.Recordcashoutflowsforassets

D.Improvetheliquidityofthecompany

10.Whichaccountingconceptemphasizestheimportanceofrecordingtransactionsattheiroriginalcost?

A.Goingconcern

B.Historicalcost

C.Conservatism

D.Consistency

答案：1.B2.B3.B4.B5.B6.C7.C8.C9.B10.B

多项选择题（每题2分，共10题）

1.Internationalaccountingisconcernedwith:

A.Accountingformultinationalcompanies

B.Comparingaccount