会计学英文版23版答案

我们学的是弗雷德里克.D.S.乔伊编著的《国际会计学》第五版（东北财经大学出版社），老师给了自己做的课后的讨论题和习题的英文版的答案，我想请大家帮忙翻译成中文版的，谢谢啦！下面附上中文题目和老师给的英文答案。 CHAPTER 9 Discussion Questions 1.使用财务报表进行经营分析的4个步骤是什么？为什么在每个步骤中，国际背景下的分析要比对单个国家的分析更困难？ 答： a. Business strategy analysis Difficulties in cross-border business strategy analysis: Identifying key profit drivers and business risk in two or more countries can be daunting. Business and legal environments and corporate objectives vary around the world. Many risks (such as regulatory risk, foreign exchange risk, and credit risk) need to be evaluated and brought together coherently. In some countries, sources of information are limited and may not be accurate. b. Accounting analysis Difficulties in accounting analysis: Two issues are important here. The first is cross-country variation in accounting measurement quality, disclosure quality, and audit quality. National characteristics that cause this variation include required and generally accepted practices, monitoring and enforcement, and extent in managerial discretion in financial reporting. The second issue concerns the difficulty in obtaining information needed to conduct accounting analysis. The level of credibility and rigor of financial reporting in Anglo-American countries generally is much higher than that found elsewhere. In fact, financial reporting quality can be surprisingly low in both developed and emerging-market countries. c. Financial analysis (ratio analysis and cash flow analysis) Difficulties in financial analysis: Extensive evidence reveals substantial cross-country differences in profitability, leverage, and other financial statement ratios and amounts that result from both accounting and non-accounting factors. Differences in financial statement items caused by national differences in accounting principles can be significant, and unpredictable in amount. Even after financial statement amounts are made reasonably comparable, interpretation of those amounts must consider cross-country differences in economic, competitive, and other conditions. d Prospective analysis (forecasting and valuation) Difficulties in prospective analysis: Exchange rate fluctuations, accounting differences, different business practices and customs, capital market differences, and many other factors have major effects on international forecasting and valuation. Application of price multiples in a cross-border setting requires that the determinants of each multiple, and reasons why multiples vary across firms, be thoroughly understood. National differences in accounting principles are one source of cross-country variations in these ratios.问题补充：这段续上：Finally, all four stages of business analysis may be affected by: i. information access, ii. timeliness of information iii. foreign currency issues iv. differences in financial statement formats v. language and terminology barriers. 3.对流行的有效市场假说的一个解释是，信息一旦公开，市场对此就会充分地加以反映。因此，利用可以公开获得的信息（如公司公布的账目）进行基本财务分析，绝不可能打败市场。为什么这一假说在美国可能比在其它国际资本市场更能站得住脚？ 答： Information accessibility is a major condition for an efficient capital market, that is, information must be rapidly analyzed and made available to investors capable of acting on it. In the United States and other broadly-based financial markets, a whole industry specializing in information analysis and dissemination has developed. Similar investment analysis services in many non-U.S. capital markets are at an earlier stage of development.

你好，说实话，回答你这一问题，我是心里流着汗，10年前的财会专业，唉，想来惭愧，实际工作中居然只用上过半年，然后一直没用过。。。还记得当年珠算居然打了个3级。。。大意应该是：记录会计分录如下：本年利润账户余额$2000结转至盈余公积账户呵呵，借记：本年利润 2000 贷记：盈余公积 2000 （N久没做帐了）这题还真感谢你，帮我回忆很多，毕竟学了几年的，丢了实在可惜，有时间真要关注下现在会计变成什么样子了。对了，还找到了你问题中两个账户的英文注释，我英文一般可能翻译有失偏差，请您自行纠正下。revenue accountDefinitionUS term for the account showing the inflow of money from sale of goods or services and the costs and expenses chargeable against it, over an accounting period. The equivalent UK term is profit and loss account.美系将此账户定义为，一个会计期间内，销售的各种货物及劳务的流入现金与各项成本费用及应缴纳税金的抵减额，类似英系的收益与损失账户。retained earnings DefinitionProfits generated by a firm that are not distributed to stockholders (shareholders) as dividends but are either reinvested in the business or kept as a reserve for specific objectives (such as to pay off a debt or purchase a capital asset). Balance sheet figure shown under the heading retained earnings is the sum of all profits retained since the firm's inception. Retained earnings are reduced by losses, and are also called accumulated earnings, accumulated profit, accumulated income, accumulated surplus, earned surplus, Undistributed Earning, or undivided profits. See also retention ratio.所产生的利润并不作为股息分配给股东，而是作为商业上追加投资或为某些具体目标作为留存准备，例如清偿债务或者购进固定资产。资产负债表上列示于盈余公积是自公司成立之日起汇总的所有留存收益的总和。盈余公积会因公司的亏损而减少，也叫累计盈利，累计收入，累计盈余，盈余公积，未分配收入，或者未分配利润。参见留存比率，呵呵，希望对你能有帮助，你要中文的我可能帮不到你，因为人不在国内，如果需要英文方面的财会资料，我也许还能帮上你些忙，我的邮箱，。最后，如果翻译不周或有偏差，请见谅，也请您还找些专业人士帮您看一下。希望你学业有所建树。分给其他需要的朋友吧，我分不少了。最后祝你新年快乐。 PS：我给你发了邮件，找到了两家网上书店，你自己去和他们联系下，祝你好运。

译文：把办妥的 营业收入帐户中2000美元余额的 会计分录 ，记到留存收益的帐户上。解释：write .A......to .....B .，是个固定结构，意思是：“把。。。A。写到（记到）。。。B上”。本句大结构是：write the journal entry to the Retain Earnings account.。（把会计分录记到留存收益的帐户上），balance意思是“余额”， Revenues account 意思是：营业收入帐户，或进款帐。

第6章 讨论问题9.描述《财务会计准则公告第52号》的关键概念——功能货币的概念基础。答：这个想法的功能货币，其定义是：货币的主要经济环境，使外国实体经营，目的是确定的性质，母公司的外交行动，以此为基础适当的翻译程序。 这种想法根本是前提，最有意义的报告观点为外国实体的货币，其中主要用于生成和现金。至少有两个广泛的报告观点可以查明。第一认为外国行动，主要是延长母公司。在这里，资产使用的外国子公司通常是收购或资助的母公司。同样，预计收益所产生的子公司将分配给母公司，而不是再投资海外。由于当地业务在很大程度上取决于经营环境的母公司货币，并改变外国实体这是一种为了满足个人净资产的影响现金流量的母公司，母公司的货币是功能货币。该物体的翻译在这种情况下是改变货币的标准聘请外币的本国货币。 其他报告的观点是一个国外业务是相对独立的，综合在一个特定的国家。日常业务并不取决于经济环境的母公司货币。此外，外资主要经营产生的现金流量以当地货币不影响母公司的现金流量。利息中心的地位和业绩的地方行动的当地环境。在这里，当地货币的职能货币。该物体的翻译是维护金融的关系，存在于当地货币的声明。

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