international-accounting-tes-tbank--02

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1、Multiple Choe Qetions1.hat ihe quivent o U. aaneee commonstk on he baanceheet of a Brtish company?A)Captl edemption rsere B)Sr prmium acount C)n ars hed D)Clledup hare cailAnswer: D ve: Medium LO: 1 2.Whch of the foowingis not a prlm causedby acontindiverst? A)Lck ofqualfied internationl auditosB)Pr

2、epaati ofconoidated fnancalsttemens )ces foign capitl markets D)ompaability o icial satements Answr: A evel: Medium LO:2 3Diferees in legal sysems uedin arios cuntris heben cited as oraso or divesity inacountig practie Wat are hemajortyps of leg ystem?A)comecialaw an ccounting lw )les and egulatios

3、C)riten awndnwritten law D）comon law ad code aw Anwer: D evel:Esy LO:3 4.Te accuntig sandardsn ode law ounti ed toe:A)vy detaed. B)ormulate byoanizain suc heFASB. C)stae broadly wthotmchidane o accountng procedres D）ver conseratve. nswe: C eel: Medium LO: 3 5.What is iklyto ethe souce accuing andas

4、common a counris? A)a law B)N-governmet ntitiesuh s te AB C)Fedralnd lcal gsluesD)The IntenaonalAcounin StandardsBr nswe：B ee: Meium LO: 6Whe accuntin ulearef pto prfesional oiatios rhe ta being egisat y governentaloie, whatis te likely reslt? A）Very genral accontingles ae reae, s incolaw countries.

5、 B）Verydetailed rles for practc are ree， as common aw countries. )Vy eneraccountin rule re crated， as ommon la cntrie D)Very deailed sr praicere create, incodla countries. nse: Leve: ard LO: 3 .Relative o accutig sndadsnontresuchas Gemay, wh acnting la are ol 4pg og, accunting pctice n he .S. s ofen

6、 desibe as beingubjcto:A)stndar ovl.B)standds minimizton. C)theotia amout f acounin egulao.D)idelaounng standards. Answer: A Level: Medium LO: 8.Incde wcouts suc as German，France， ad Japntax la an countin staards ed to be:A)unreltd. B)ver diffrent C）simr. D）more cosingtha thoe in theU. Anser: Level：

7、 Mdiu LO:3 9.If ost o counrys buiess fnnng comes r faiies, anks, a the govrnment what sodeexpetntem of informatoisclosur othe publi?A)Relatvly ittle becase t pblic isnt amaor facto B)Ageatdal ofiscosurebecause i will be te onyway fo nterestd paties t leabut the cany C)Comlete openss o acounin rcords

8、D)o iosre at all swer: A Levl： Mediu LO: .ncnries such as th S, thre i geat demandfor ubli iclosur o acouting nfmation Wha s te rao fr th？ A)Copoate anaement isnt ruworthy B)Bsiesses rely heaviy o fincingthrough sanc of stck to hpubli. )Te Amecan poplae is etterable ore fincialstatments han eopl n o

9、ther corisD).S. overnmtoffiias are enerally emberf orporat boars fdirctors a ca geal th nfoatio theyrquire nwer: Leel:Mim LO: 3 11.Historiclcosts thrimry bas for sset valuton unerU.S GAAP. Why is isticacost NOTasimpoant i the accountng systms of Lat Aeca a n the U.？ )Histrca cos are too dfficult o c

10、alulate in the currencie used inCeral an SoutAmerica.B)e counris f Latin Americahave expeiencd veyhighrate o infation， which oudaehistorcl cst mainles treaders o fnnciatatements)There i verylittlefoeign dir inveentin the counties oLatinmeric， so ew aes ned occounted or. D)In ain meria, aset piee ver

11、y sale, mking historial cst equal to lacement cot, s t dosntmatter whcvlutin bass is ud Answer： B Level: Meiu LO： 3 12Wat dos “arnizat” mean in the cont o itenationaaccuntg? A）e proces omiing te ficia staemento foig subidaries int theparentcompn finncial statemntsB)edcng the ivrsitofccounting standa

12、rd C)Diclosing he accounting mehodused i prping the nancal ttemets D)sessin th exoure esutg fmiadequae ntrnal contols Answe: B Level： Medim LO: 2 3.The xtentto whic hiarchanunqual authrity distruio in intittons and raatinaeacceped wthi a clture is refrreto as:A)Uncerinvoidan. B）Masclinity )nivdulisD

13、）wdistace. nswer: Dvel: em LO： 5 14.A ulturlpreerene for losel knit soi fbic rthetn tigtly knitocia abrc is efere t b thete:)Unceainty avodanc. B)Mslity. C）Individalism )Powe stnce. we: C vel: Meium LO： 5 15.A cultr epson valu of prformnce andahievement rahertan valueso reltiohps, cari, aturing s re

14、frredto as：)ncraty aoidnce. )Masculnity. C)Iniiualim.)Powerdstanc. Answer: Lev: edium LO： 5 16.Wh tm is u to rfer t cultura avron o abuus situtions? A）Uncetaity vidance. B）ascuity.C)Por ditace D)Indiiduaim. Aswer：A Leel：Medium LO: 5 7Aclural preene fraccounting systes thate on cmplancwitegal equiren

15、t is alled:）Proesonalism.B)Uniomity C)StaturycnolD)Optiism Anwer: C Level: Medium LO: 18Cuntrie sch asthe U.S tnd tovle selfegltin ofacunting Wat ter isuto defne his suutue? A）Unfority B)Fleibiity C)Cnseais ）Pofssions Answer: D Leel:Medm L：5 19ha os“ransarey” a in accouting? A)A emphais on condntial

16、ity B)Retrictdislosure ofacuntinginformatin ）ibl in the apcati of acontingsardD)Opennss of ccnting informtnAwer:D Level：asy LO: 5 20.ha tem s us to dscre accontigtdas tt encourgerisk-tak fiancial reorting？A)OptiismB)onseratismC)Proesionalism D)rnsae Anw: Aevl： Medim LO: 1.Whch ofthe followin countri

17、e ted t hava rlativelyhigh dgeeo trasarc n thir compaies finncial statements? )ermny )Switrland C)United Kindo D)audiArabia Anw：C evel: ard LO： 5 2Whicho te followng cunre eds to shwa rltively hgh prefeenc fo conserate acuntigstandr?A)NwaB)UnitedigdC)nited SaesofAmera )Jaan Answr: Leve： Hard LO: 5 2

18、3.Otimisis a valeo ouningsndastat wouot kelyb foud in whichuny? A)an B)Autalia C)exico D)Brazinswer： B Level: ar : 5 24.Inray frmewrkfor ccouting sse eveloment, he cultra densios of indviduasm, por ditane, uncertainty avine admsuiitydrcly affet:A）ountigsystems. B)accuni vales. C)externa fuece. D）ins

19、titutonalcneuencesAnser：B Level: Hard LO： 5 5.diviuasm,oer isanc, uncertay voianc, and masculinity ar empes o： A)acouing vls. B)ecologcal fators.C)cultral dimnsons)ternal rcs. Asw: C Leel: Medium LO:5 26.How are tecocept f proesnalism, unifomity, onervtism， anserec clasified i Grys fameork for accun

20、tn systmeepmen?A)Accunting alus B)Accuntin ssems )Instituol coseqence D)Cuturl iensis Aswer: A Level: Meiu L:5 27.Acordn t Grays framwork raccntigsstemelopmnt, whio th fllowin aredirectly affected byeclgcl nluences, schas georaphy, emgrah,ntology? A)acontg aluesB)accountg systems C)instittinal coeue

21、 D）clua dinsios Anser: e: ad LO： 28codino rays amek occunti system developmen,he coutera o (eoposite f) he lue “secrec” is：A)profesionalism. B)trnsparny.)ptis D）leibily.nser: B Level: edm LO: 29Inei 99papr,upnk and lte ud hat ountr tended to luse in trms f the imlariies o ifeences ofheiraccntingsyst

22、es. Thse reeahersatrbe th lrgclse aound Grea ritain to: A)heuperiry of heAngoccountingmodl.B）te predomina iflee oGret Britanin te ld economy. C)he colonailuece of Great rtain on accouti developmet D)he fctt more f thwolds eope seakEnglish than anyothe aguage. Anser： C evel: Medium LO: 5 3.he 1993 su

23、y by Dpnik and Sale foud that custe o Latin Americ cotiiicted tha the siila of hir ccountng systmswas elted to:A)a cmmoncurency. ）te eft of pesistt nflatin.)the coilinfluece of Spain.D)the olonl nflenc of the nite Sate of ric. swr:Bve: Medu O： 5 1.It s eerly believed tha the 1997 financ risis in Et

24、Asa wa prlydue o countigfators i htprt of he orld. Whi of hefolowig accountn alus wa lacig nth partof th rl, an theeby otributed o teriss？ )rofessinais B）tattory control ）UniormitD）Transparecy Answer:D Leve: ard LO: 2,5 3.Inthe obes clssfication f accouning system， icro-bsed accuntng sstmsarederve o

25、m: A）govermen modes. B）business modls. C)tax ws D)cde aw nwr： B Level： Had LO:4 .According to h research oChrisop oes, the ostrent fctorin determnig h urp o finnca eportin i: A）hwaya conty finance bueses. B）reliiou ifrncsacros ountrie. C）thepaion of the country.D)te strengtho thecountrs accntin prof

26、ession. Anser: A vel：Mediu L: 4 34.Acordng o t reserofChristopher obes, what i the primar determnan f te accouin systm in deeloin cntris? A)h naure thir fancng ysemB）Te acoin system o coutis tht ointe thei u C)Thsizef the capiamarket D)htength o thir tx code Anser: evel: Me LO:4 3.Th erm “las AAcout

27、ng”a it issed te eseacher hrstoper Nbe refersto：A)prfredaccoutin ysems. B)the mostefic accounting systems.C)conig ystethat primrly serveextnashareholdrs）accountingsytems ta wre devlopd primrl f cretors nd tax uthrite. Answr： Leve: Mdum LO: 6 36.The term“ClssBAcountin” a it isuse b th reae Chritpher

28、Nobesefersto： A)lspreerred accounting ystems B)less efiien countig sysems C)accouning ysems at primarily srveexternal arehods. D)ccountin stmtha wre dvopd iilyfcreditors nd axingauthoiiesAnr：D Levl: Medim LO: 37hc finanialstent is proide y virtualyll cororations orldie? A)Statmen of Cash Flows )Stte

29、mentof Chages n inncial Position )Bace Seet D）Statment hges n Nn-uretAssetswr:C Lvel： Medm L: 3Whicof hefollowng sttments iNOunivrsally incuded inaulreportswrlwide? A）Baance Set )CashF Satemet C)Incom Statent ）llo the abve stament arenlu inanuaeorts orldwi. Anwer: Leel: Eay LO: 9.Irnationa accntn dv

30、erstcabefoundintemsf:)terminlose in e inail atements B)theamouof iformain discloed n he fincia statmets. ）the orer itm inthe fnil saemens. D)Ao theabove ae evidenc ofaccunting drsit. swr：D el:sy LO:7 40.ht teris usedofer to the deison abut whehertoreo an item in the inncilstatemes? A)Caitaliztion B）

31、ecogniti C)Relzaton )Cservat nwer: B Leve： Esy L: 41.Wha methdof fied assetvluaiowou mot likly e usd in couris hat rgularly experience high ats f infltio?A)Hitoril cost）Net ralizab value)Fai value D）Nt resvalue Answer: C Level: edimL: 7 2.ndeU. GAAP, fix ssets re enrlly ported o e balanc she ttheir:

32、 A)istorialcot. B)nerealizable vae. C）fair vle. ）makvaue.Answr: A Lev： Eay LO： 7 3.Mexicoss whc o tholigbases for ixe sst auation?A)Hiorical cost )Histoi cost lter estatedin tems o GPC）Current rlmntcst D)Nt realzlvuenwer: B Lee： Hard LO:7 4.Godwillcuntin in teU.S. is similar tht ohih ounr? )pn B)Isr

33、a C）Mexco D)Germany nser:C Ll:edium LO: 7 45.How doe Ina tretgowil? A）palied d crred at sme cost idefinitely B)Thereis no spifc gidanc r w to acnt forit. C)Alwa expsed D)apitazd nd aoriz ove15 ya swer:B Levl:ediu LO: 7 46.In ers f level f detal proided inth individul fiail ttemnt, the U.S. tend to:

34、A)emhaze more lie its ohefce of the finnia sateets.B）l lss on ootnodclue. C)cones theaount lne ites and upplemntwit morefootnot tail. D)ufontely n absoutely requid by GP. Ans: C vl：Medim L:7 7.Whchofthe olwn fud ina Mxian income staement in he “Corehenive FinaingRsult” section？ A)the deeciation expe

35、nse oncaptal lssB)urchingpower gain or loss during infionrypris C）income txes )peratng e rent epseAnswe: Level:rd LO: 48In thted Sats cnfoit etween fnciatatmntprsentatin tax teatmt is requie onlyo:A)goodwil. B）eriatin. C）gains losses n scuies. D)theue of IO invetry sflowssumptin.Anse：D evel: Meu L：3

36、9.In som countie, fancialaccingandtax acounting areso loelreated that there veylitted toaccountfrdeferred ino tae. Ofth countes listebl, hich hasa finci accotg syem that is most different roms tax laws?A)UtedSttes of Americ B)apan C)Grman D)France nwer：A Level:edum O:3 50.n somountries, ficial nstit

37、utios opert ude Sharia,hich lso gie guidanc bucuning pactic se companies. hat is “harih?”A)aia s heinanci accountingstandrsbar inSaudiArbi. B)hariah is the lagovrng hum onductt i derved fromthe Koan C)Sha is the codification of bankingreguatins in the Euoan Union)harih a political smused in Sou Aric

38、a untis.Aswer:B Lv: Meiu LO: 5 51.Asets are commony show in or of thi lidity, or in reverseoerof theirlqidty ht des “liidity” mean? A)Liquidity rfersto hwealyth sset are cnverted to as B）iqidiy ans tht asts are iflation-adutd )iquidiy rfers to hete he aeis depreciableornt )Liqidity meanshattassets ar close tched to specifc liilities Answr: A Lve: Easy O: 5T “a Prentaion/Full Dsclure oel” i a lasicato sheeused y:A)Gemany B）apanC)he iedSts adhe United ingdomD)rail nswr: C Levl：Medium LO: 4