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国际会计学》 课后作业一 （红色字为答案） 姓名： 学号： 成绩： A. Explain to the concepts below 1. International accounting International accounting is an area of accounting which study on how to treat specific accounting practice of a multinational company or how to provide information of an entity to non-domestic readers 国际会计是一种研究如何处理跨国公司具体的会计实务以及如何向非国内读者 提供主体信息的会计领域。 2. goodwill Goodwill is capitalized as the difference between fair value of the consideration given in the exchange and the fair values of the underlying net assets acquired. 商誉是在交易中得到的对价的公允价值与潜在净资产的公允价值之间的差额的 资本化价值。 4.direct quote The exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency. 汇率指定一定数量的国内货币单位获得一个单位的外国货币所需要的数量。 5.indirect quote The exchange rate specifies the price of a unit of the domestic currency in terms of the foreign currency. 汇率指定的以外国货币为单位的国内货币单位的价格。 6. current rate The exchange rate in effect at the relevant financial statement date. 7. functional currency The primary currency in which an entity does business and generates and spends cash. It is usually the currency of the country where the entity is located and the currency in which the books of record are maintained. 在一个主体中进行业务和产生与使用现金的主要货币。 它通常是该主体所在国在 帐簿记录中使用的货币单位。 8. historical rate The foreign exchange rate that prevailed when a foreign currency asset or liability was first acquired or incurred. 9. monetary items Obligations to pay or rights to receive a fixed number of currency units in the future. 在未来有支付的义务或收取固定数量的货币单位的权利。 10. settlement date The date on which a payable is paid or a receivable is collected. B. Answer the following questions briefly. 1. What factors are contributing to the importance of international accounting as a field of study? Growth and spread of multinational operations Global competition Cross-border mergers and acquisitions Internationalization of capital markets 2.What are the major influence factors of the accounting pattern? 1) sources of finance 财务来源 2) legal system 法律制度 3) taxation 税务 4) political and economic ties 政治与经济的关系 5) inflation 通货膨胀 6) level of economic development 经济发展水平 7) education level 教育水平 8) culture 文化 3. How many comp onents are in eluded in a typical annual finan cial report of a large U.S. corporatio ns ? What are they? 在一个美国大公司的典型年度财务报告中包含有多少组成部分？他们是什 么？ A typical annual financial report of a large U.S. corporation includes the followi ng comp onen ts: 美国大公司典型的年度财务报告包括以下组成部分： (1) report of man ageme nt 管理报告 (2) report of in depe ndent auditors 独立审计师报告 (3) Primary finan cial stateme nts (in come stateme nt, bala nee sheet, stateme nt of cash flows, stateme nt of comprehe nsive in come, and stateme nt of stockholders equity) 主要财务报表(损益表，资产负债表，现金流量表，综合收入报表，所有者权益报表) (4) ma nageme nt discussi on and an alysis of results of operatio ns and finan cial con diti on 对经营业绩和财务状况的讨论与分析 (5) Disclosure of accounting policies with the most critical impact on financial stateme nts (6) no tes to finan cial stateme nts 财务报表附注 (7) five-or ten-year comparison of selected financial data 五年或十年财务数据的比较 (8) selected quarterly data. 选定的季度数据 4 .Please explain the main contents of the Director 's reports in British. The director 's report addresses principal business activities, review of operations and likely developments, important post-balance sheet events, recommended dividends, names of the directors and their shareholdings, and political and charitable contributions. 5. Please explain the main contents of the Director France. 's report in 书本 P58 第三段 the director 's report 后面整段吧 The director 's report includes a review of the company 's activities during the year, the company 's future prospects, important post-balance sheet events, research and development activities, and a summary of the company 's results for the past five years. 6. British financial reporting generally include 7 parts, what are they? (1) Director 's report 总监的报告 (2) Profit and loss account and balance sheet 资产负债表和利润与损失账户 (3) cash flow statement 现金流量表 (4) Statement of total recognized gains and losses 认可的总收益和损失表 (5) Statements of accounting policies 会计政策说明 (6) Notes that are referenced to the financial statements 财务报表相关附注 (7) Auditor 's report 审计师的报告 7. Fluctuating exchange rates cause several major issues in accounting for foreign currency translation, what are they? （1）Which exchange rate should be used to translate foreign currency balances to domestic currency? （2）Which foreign currency assets and liabilities are exposed to exchange rate changes? （3）How should translation gains and losses be accounted for? 8. There are four methods can be used in foreign currency translation. what are they? They are current rate method, current-noncurrent method, monetary-nonmonetary method and temporal method. 有四种方法可以被用于外币折算。它们是 （现行汇率法 ），（流动非流动性法 ） ，（货 币性与非货币性项目法 ）和（时态法 ）。 C. Drills of Business Transaction 1. The foreign exchange transaction of American XYZ company are as follows: In December 1, 2009. the company purchases merchandise for 50000, the exchange rate on that date is period 0.6169=$1. The payment is due in 60 days Assume the following exchange rates : December 31, 2009 ? 0.6150=US ＄1 January 31, 2010 ? 0.6159=US ＄ 1 Requirement. According to the above information to prepare the entries on transaction date, statement date and settlement date under two- transaction perspective. 2. The foreign exchange transaction of U.S. ABC company is as follows: On July 1, 2004, the U.S. ABC company signed a contract with a oversea company, to sell Y products with the price of 40000 pounds . The delivery date is July 16th, and the payme nt date is August 31st . The follow ing table Provides the related excha nge rate in formati on. Suppose FC be a foreig n curre ncy. Requireme nt. According to the above information un der two- tran sact ion perspective. Date The purchase price The Selli ng price Date of Entry to prepare the related entries Tran sacti on July 16th FC1= $ 1.39 FC1= $ 1.41 date July 31th FC1= $ 1.42 FC1= $ 1.45 Stateme nt date August FC1= $ 1.35 31st FC1= $ 1.38 Settleme nt date 3. 1 for UK Assume that a U.S. firm imports equipment from Germany on March £ 200,000 when the exchange rate is $1.3112 per euro. Payment in euro does not have to be made until April 30. Assume that on March 31, the excha nge rate is $1.3500 per euro and on April 30 is $1.3300 .Also, Assume that the firm end of the cale ndar quarter. Requireme nt. 's books are closed at the Please give the journal en tries both to the buyer and the seller. 本文来源：https://www.dywdw.cn/a3ddd81fedfdc8d376eeaeaad1f34693dbef1073.html
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2022-08-14
