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国际会计复习资料A.BasicKnowledge1.weviewaccountingasconsistingofthreebroadareas:measurement、[‘meʒəmənt]（计量）disclosure[dis’kləuʒə](披露)andauditing[‘ɔ:ditiŋ]（审计）.2.Thethreeinternationalorganizationofaccountingprofessionare（InternationalFederationofAccountants;IFAC)（国际会计师联合会）(InternationalAccountingStandardsCommittee;IASC)（国际会计准则委员会）(InternationalAuditingpracticeCommittee;IAPC)(国际审计实务委员会)3.Hofstede’sfourculturaldimensionsare（霍夫斯泰德的四个文化层面）：(1)individualism(个人主义）(2)powerdistance（权力距离）(3)uncertaintyavoidance（风险规避）(4)masculinity（阳刚之气）4.Thefourculturedimensionsthataffectanation’sfinancialreportingpracticesbyGrayreferto?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.Accountingstandardsettingnormallyinvolvesacombinationofprivateandpublicsectorgroups.（会计准则的制定通常涉及结合私营和公共部门的群体。）6.Theprivatesectorincludestheaccountingprofessionandothergroupsaffectedbythefinancialreportingprocess.（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.Thepublicsectorincludessuchagenciesastaxauthoritiesministriesresponsibleforcommerciallaw,andsecuritiescommissions.（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.Onekeydistinctioninfinancialreportingiswhetheraccountingisorientedtoward（定位于）afairpresentation（公允表述）offinancialpositionandresultsofoperationsortowardcompliancewithlegal(符合法律法规)requirementsandtaxlaws.9.ThecountrieswhoemphasizeFairnessandsubstanceoverformincludeUnitedKingdom,UnitedStates,Canada,MexicoandPhilippines.Theiraccountingsystemsareusuallyassociatedwithacommonlawlegalsystemandshareholdersastheprincipalsourceoffinance.（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.Countrieswhoseaccountingsystemareorientedtowardcompliancewithlegal（符合法律法规）requirementstendtohaveacodelawlegalsystemandrelyheavilyonbanksandthegovernmentsassourcesoffinance.11.AccountingintheUnitedStatesisregulatedbyaprivatesectorbodytheFinancialAccountingStandardsboard,orFASB（财务会计准则委员会),butagovernmentalagency(theSecuritiesandExchangeCommission,orSEC)（美国证券交易委员会）underpinstheauthorityofitsstandards.SEChaverighttosuperviseandrevisetothestandardfinally.在美国会计是受一个私营部门机构（财务会计标准委员会）管制的，但政府机构（美国证券交易委员会）的权威基础是其标准。美国证券交易委员会最后也有权监督和修订标准。12.ThebasiccharacteristicofUnitedKingdomAccountingpatternistherequirementtofinancialaccountingandreportisfromthecompanieslaw.(公司法)13.Theaccounting“thetrueandfair”viewappearinUnitedKingdomcompanieslaw(1948)first.（会计的“真实和公正”第一次出现在英国的公司法）13.FASBhasSevenfull-timemembers?（财务会计准则委员会有7个全职成员）14InFrance,largecompaniesmustalsopreparedocumentsrelatingtothepreventionofbusinessbankruptciesandasocialreport.（在法国，大企业也必须准备有关防止企业破产和和社会报告。的文件）15.Thefollowingthreeexchangeratescanbeusedtotranslateforeigncurrencybalancestodomesticcurrency.theyarethecurrentrate.thehistoricalrateandtheaveragerate（以下三个汇率可以用来转化外币货币为本国货币.它们是现行汇率，历史汇率和平均汇率）16.Therearefourmethodscananswerthequestionsaboveandbeusedinforeigncurrencytranslation.Concepts:1.currentratemethod（现行汇率法）2.current-noncurrentmethod（流动性与非流动性法）3.monetary-nonmonetarymethod（货币性与非货币性项目法）4.temporalmethod（时态法）17.Inadirectquote（直接标价）,theexchangeratespecifiesthenumberofdomesticcurrencyunits（本国货币单位）neededtoacquireaunitofforeigncurrency.（外国货币）18.ThemajoritycountriesintheworldusethedirectquoteexceptBritishandAmerica.19.underdeferral（递延）methodtranslationgainsandlosses（外币折算损益）arelistedonthebalancesheet(资产负债表).Itisregardedasasingleitem”“Translationgains(losses)”,listatthepartof“owner’sequity”（所有者权益）.20.Thegovernmentofthehostcountrylevytaxesonthebenefitfromdividend（股息）,interest（利息）androyaltypayments（特许使用金）thatgainedbyforeigninvesteriswithholdingtax（预提所得税）.21.Therearethreecalculationofadded-valuetax（增值税）additivemethod（叠加法），subtractivemethod（减数法）andtaxbytaxmethod.(tax-deductingmethod)（实耗扣税法）Butmostcountriesusetaxbytaxmethod.22.Therearethreerecognitionprinciplesabouttherevenue（收入）thatforeigninstitutionsobtainedinforeigncountries:principleofterritorial（属地管辖）,principleofpersonandworldprinciple.23.Therearethreemajorinternationalpopulartaxadministrationsystems,namely,classicalsystem,tax-splitsystem（税收分割制度）andshiftsystem.（轮班制度）24.themethodofavoidanceofinternationaldoubletaxationusuallyconsistoftaxdeductions,taxcreditandtaxexemption..（避免国际双重征税的方法通常包括减税，课税扣除和免税）25.TheimportantactrelatetoBritishaccountingregulationisTheCompaniesAct.涉及到英国的会计制度最重要的法例是公司法。26.ThebasiccharacteristicofFranceAccountingPatternistaxorientedaccounting.法国会计模式的基本特征是面向税务会计27.Therearefourmethodsbeusedinforeigncurrencytranslation:currentratemethod,current-noncurrentmethod,monetary-nonmonetarymethodandtemporalmethod.28.Currentcost-basednetincomeincludetwoparts,oneisrealizedincome（实际收入）,theotherisunrealizedholdinggains（未实现的资产持有损益）.29.atpresent,primaryderivativefinancialinstrumentsmaybeclassifiedintofollowingcategories:futurescontract,optioncontract,forwardcontractandswapcontract.目前，主要衍生金融工具可分为下列几类：期货合同，期权合同，远期合同和互换合同30.Therecognitionofderivativefinancialinstrumentscanbemainlydividedintothreephases:initialrecognition,subsequentrecognitionandde-recognition.确认衍生金融工具，主要可以分为三个阶段：初始确认，后续确认和终止承认。31.Accountingforthefinancialstatementeffectsofgeneralprice-levelc