国际会计题目及答案英文.docVIP

国际会计题目及答案英文

一、单项选择题，(总共10题，每题2分)。

1.Whichofthefollowingisakeydifferencebetweeninternationalaccountinganddomesticaccounting?

A.UseofGenerallyAcceptedAccountingPrinciples(GAAP)

B.Currencyconversionmethods

C.Taxationregulations

D.Financialreportingstandards

Answer:B

2.TheInternationalFinancialReportingStandards(IFRS)areprimarilydevelopedbywhichorganization?

A.FinancialAccountingStandardsBoard(FASB)

B.InternationalAccountingStandardsBoard(IASB)

C.SecuritiesandExchangeCommission(SEC)

D.EuropeanUnionFinancialReporti