编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES12页第PAGE\*MERGEFORMAT12页共NUMPAGES\*MERGEFORMAT12页国际会计复习材料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)（国际会计准绳委员会）(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.（会计准绳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方式的国家包括英国，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次要资金来源联系。10.Countrieswhoseaccountingsystemareorientedtowardcompliancewithlegal（符合法律法规）requirementstendtohaveacodelawlegalsystemandrelyheavilyonbanksandthegovernmentsassourcesoffinance.11.AccountingintheUnitedStatesisregulatedbyaprivatesectorbodytheFinancialAccountingStandardsboard