再求学国际会计学的高手帮忙翻译一下课后习题的英文答案,谢谢啦!

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 7
Discussion Questions
5.世界各地的职业会计师团体一致的认为通货膨胀将会变得非常重要,致使传统的财务报表失去其重要意义,而按照物价水平调整的报表变得越来越有价值。由于各个国家的通货膨胀有着明显的差异,物价水平调整财务报表怎样才会更有意义?我们应该如何确定物价水平调整后的会计信息收益是否超过其发生的成本?
答: Although it is generally conceded in principle that price level-adjusted financial statements are more useful than conventional accounting statements during periods of significant inflation, it is a judgment call to identify exactly when price level-adjusted statements become more meaningful. As a rule of thumb, executives in Brazil use an inflation rate greater than 10 percent per month. Investors in Germany or Switzerland may believe that 5 percent inflation per year is alarming. Unfortunately, no one has yet developed a formal, rigorous, easy-to-apply definition of meaningfulness.
How does one determine whether the benefits of price level-adjusted accounting information exceed the costs? While the costs to generate such information can be measured, it is much harder to quantify the benefits.
Financial accounting deals with information produced by business enterprises for use by external decision makers. Consequently, measurement of the benefits of price level-adjusted information must cover all user groups in an economy. Multiple user groups, uneven distributions of benefits (both within and between groups), and favorable economy-wide spillover effects of price level information complicate the task. Adding international dimensions makes the problem even worse.
CHAPTER 9
Discussion Questions
8.在比较不同国家的公司报告的获利能力时,必须考虑哪些因素?
Factors that must be taken into account when comparing the reported profitability of companies in different countries include:
a.Differences in national accounting principles.
b.Even when financial statement amounts are made reasonably comparable, interpretation of those amounts must consider cross-country differences in economic, cultural and other characteristics. For example, in Japan the relation between financial and tax reporting, the importance of operating through corporate groups (keiretsu) and the tolerance in Japan for heavy use of short-term financial leverage all must be considered when analyzing the profitability and risk of Japanese countries.
Chapter 10
Discussion Questions
1.本章介绍了战略规划过程的4个方面,所讲述的 Daihatsu公司的管理会计系统从哪些方面遵循了这个过程?
答: Daihatsu is an example of a company whose accounting information system is designed to support its strategic objectives. One of Daihatsu’s key strategies is to be price competitive on a worldwide basis. Thus, rather than design a cost accounting system that just records production costs, it has designed a system that works backward from a target price to an allowable cost per unit. Daihatsu’s accounting system is thus designed to motivate employees to meet or beat a desired performance level and is not just a monitoring device.

第1个回答  2008-11-26
5.尽管人们普遍承认的原则,即价格水平调整后的财务报表更为有用比传统的会计报表期间的严重的通货膨胀,这是一个判断确定何时价格水平调整后的报表变得更加有意义。作为一个经验法则,管理人员使用在巴西的通货膨胀率大于百分之十,每月。投资者在德国或瑞士可能认为百分之五,每年通货膨胀率是令人震惊的。不幸的是,还没有人制定了正规,严格的,易于应用的定义意义。
如何判断是否利益的价格水平调整后的会计信息超过了成本?虽然成本产生这类信息可以衡量,这是很难量化的好处。
财务会计资料涉及生产企业使用的外部决策者。因此,测量的好处的价格水平调整后的资料必须涵盖所有的用户群体在经济。多用户群体,分布不均衡的利益(包括内部和相互之间的群体) ,并有利于整个经济的间接影响价格水平的信息的任务复杂化。新增的国际层面使问题更加恶化。
8.因素必须考虑到当比较报告盈利的公司在不同的国家包括:
a.Differences在国家的会计原则。
b.Even时,财务报表的数额是合理的可比性,解释这些款项必须考虑跨国家的分歧在经济,文化和其他特点。例如,在日本的关系财政和税务报告的重要性,通过经营公司集团(系列)和宽容在日本的大量使用短期财务杠杆所有时必须考虑分析,盈利和风险的日本国家
10.大发是一个例子,一家公司的会计信息系统的目的是支持其战略目标。其中大发的关键战略是价格竞争激烈的世界范围的基础上。因此,而不是设计一个成本会计制度,就记录的生产成本,它设计了一个系统,从一个落后的目标价是允许的单位成本。大发的会计制度,因此,旨在激励员工,以满足或超越预期的性能水平,并不仅是一个监测
相似回答