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.