2024智慧树网课答案国际会计最新完整智慧树知到满分章节测试答案

文章目录[隐藏]

第一章单元测试
第二章单元测试
第三章单元测试
第四章单元测试
第五章单元测试
第六章单元测试
第七章单元测试

第一章单元测试

1、问题:International Accounting can be defined in terms of which the following
levels（）。
选项：
A:Supranational Organizations
B:Company
C:Country
D:All of the above
答案: 【
All of the above
】

第二章单元测试

3、问题:Accounting must respond to society’s ever-changing informational needs and reflect the cultural, economic, legal, social, and political conditions within which it operates.（）
选项：
A:对
B:错
答案: 【
对
】

4、问题:Financial and tax accounting are the same in Germany and Sweden.In other countries, such as the Netherlands, financial and tax accounting are
separate: Taxable profits are essentially financial accounting profits adjusted for
differences with the tax laws.（）
选项：
A:对
B:错
答案: 【
对
】

5、问题:Most of continental Europe and Japan have code law legal systems and rely on banks or the government for most of their finance. Thus, their accounting rules generally conform to tax laws.（）
选项：
A:对
B:错
答案: 【
对
】

6、问题:Collectivism, large power distance, and strong uncertainty avoidance tend to be correlated with and found in code law countries with legal compliance accounting. The profession is relatively weak – accounting is influenced by law, instead. Accounting is more conservative and prescriptive, and banks and governments are the principal sources of finance. （）
选项：
A:对
B:错
答案: 【
对
】

第三章单元测试

3、问题:French and German individual company financial statements must be prepared using local accounting requirements because these statements are the basis for taxes and dividends.（）
选项：
A:对
B:错
答案: 【
对
】