国际会计双语期末考试题及答案.docVIP

国际会计双语期末考试题及答案

一、单项选择题（每题2分，共20分）

1.Whichofthefollowingisnotafactorinfluencinginternationalaccountingdevelopment?

A.Economicenvironment

B.Culturalenvironment

C.Politicalenvironment

D.Personalhobbies

2.Theconceptofsubstanceoverformismainlyemphasizedinwhichaccountingprinciple?

A.Conservatismprinciple

B.Matchingprinciple

C.Relevanceprinciple

D.Fairpresentationprinciple

3.Intheprocessofinternationalaccountingharmonization,themostinfluentialinternationalorganizationis_.

A.IFAC

B.IOSCO

C.IASB

D.OECD

4.Whenusingthetemporalmethodfor