第一章 导论2.会计可以被看做是包括三个部分：计量、披露和审计。这种分类的优点和缺点是什么？你能提出其他有效的分类吗？ Advantage: Some might argue that measurement, disclosure, and external auditing are three distinct (although related) processes, involving different members of the company. For example, corporate attorneys often are involved in disclosure issues, but seldom intervene in measurement ssues. The Board of Directors works with the external auditors but not necessarily with the comptroller s office. Thus, discussion of accounting requirements and voluntary accounting choices in different jurisdictions is simplified by focusing on the three components of accounting. Disadvantage: measurement, disclosure and auditing are interdependent, and should not be viewed in isolation of one another. A company choosing to disclose as little as possible, for example, may use accounting measurement approaches that reduce the information content of financial statements, and select an external auditor who will be relatively lenient in enforcing accounting requirements. One alternative classification might include accounting (measurement and disclosure), and auditing. A second classification might include financial reporting (annual and interim reporting, regulatory filings) and ad hoc disclosure (press releases, analyst meetings, etc). Any classification is arbitrary, and potentially useful depending on its purpose.优势：一些人可能认为测量，披露和外部审计是三个不同的（虽然相关）流程，涉及公司的不同成员。例如，公司律师通常涉及披露问题，但很少干预测量问题。董事会与外部审计师合作，但不一定与局长办公室合作。因此，通过关注会计的三个组成部分，简化了对不同辖区的会计要求和自愿会计选择的讨论。缺点：测量，披露和审计是相互依存的，不应孤立地看待。例如，选择尽可能少披露的公司可以使用减少财务报表信息内容的会计衡量方法，并选择一个外部审计师，这些审计师将相对宽松地执行会计要求。一种替代分类可能包括会计（测量和披露）和审计。第二类分类可能包括财务报告（年度和中期报告，监管文件）和特别披露（新闻稿，分析师会议等）。任何分类是任意的，并且根据其目的可能有用。5.鉴于会计的国际传统，你是否认为协调全球会计准则的活动是一件好事？为什么是或为什么不是？Students will overwhelmingly argue in favor of harmonization. This is probably a good starting point for the course. After they are introduced to the chapters leading up to Chapter 8, some may no longer feel that harmonization is necessarily the answer to all of their international accounting problems. 学生将以压倒多数赞成协调。 这可能是一个良好的起点的课程。 在介绍到第8章之前的章节中，有些人可能不再认为协调是必要的，是其所有国际会计问题的答案。*如何理解国际会计协调化（其实就是含义）？国际会计协调化的必要性？国际会计协调是指在一个各国比较能接受的国际会计准则的知道下，推行能使各国理解的较为同意的会计实务，尤其是有关会计揭示。计量方法及单位等方面的实务，其核心是会计标准国际化，逐步实现会计信息的可比，协调，标准，统一。国际会计协调至少应具备以下三层基本含义：1协调是在差异基础上并对差异进行队一种缩小矛盾，形成有序结构的过程或活动2总的来说，协调的目的在于形成统一程度不等的共同结构活程序。3协调不同于标准化，协调是逐步缩小各国会计惯例的差异程度，从而增加其可比性进程。国际会计协调的必要性： 1资本市场国际化的需要2国际贸易发展的需要 3跨国公司发展的需要7.辨别进行跨国商务和投资活动时产生的若干内部和外部报告问题。Examples of external reporting issues include:a.Does translation from one set of measurement rules to another change the information content of the original message?b.Should accounts of foreign operations be translated to parent currency when consolidated statements are prepared?c.Which exchange rates should be employed when translating from one currency to another?Examples of internal reporting issues include:a.Which exchange rates should be used for budgeting purposes?b.Should foreign managers be evaluated in terms of parent currency or the local currency of the country in which the manager operates?c.Which prices should one use when transferring goods or services between members of the multinational enterprise- cost, market, cost-plus or some other metric? 外部报告问题的例子包括： A从一组测量规则到另一组测量规则的转换是否改变了原始消息的信息内容？ B在编制合并报表时，外国业务的账目是否应转换为母公司货币？ C从一种货币转换为另一种货币时，应采用哪种汇率？内部报告问题的例子包括： A哪种汇率应用于预算目的？ B.外国经理人是否应以母公司货币或经理经营所在国家的当地货币进行评估？ C跨国公司的成员之间转移商品或服务时应使用哪种价格？成本，市场，成本加成或某些其他指标？8.解释术语“全球资本市场”（Global Capital Markets）的含义。本章主要讨论的是全球权益市场（Global Equity Markets），在这个市场中进行交易的还有哪些金融工具？全球资本市场在世界经济中的重要性如何？Global capital market activities and transactions reach beyond single political or legal jurisdictions. For example, global capital market transactions include the following: (1) an American tourist buying Australian dollars for travel purposes in the South Pacific; (2) a Japanese insurance company buying German government bonds as an investment; and (3) a Nigerian agricultural development project receiving cash subsidies from the European Union (EU). The international equities market is one global capital market. A second such market covers foreign exchange transactions, that is, when one national currency is exchanged into, traded forward, hedged, swapped, or otherwise converted to another national currency. This market is estimated at hundreds of billions of U.S. dollars per day. The total world foreign exchange market is the largest market on earth. The international bond market is still another global capital market. The bonds constituting this market are underwritten by international syndicates of banks and are marketed and traded all over the world. Global capital markets are a vital part of the world economy.全球资本市场活动和交易超越单一的政治或法律管辖范围。例如，全球资本市场交易包括：（1）美国旅游者在南太平洋旅游购买澳大利亚元; （2）日本保险公司购买德国政府债券作为投资;和（3）尼日利亚农业发展项目，接受来自欧盟（EU）的现金补贴。国际股票市场是一个全球资本市场。第二个这样的市场涵盖外汇交易，即当一种本国货币被交换，交易，对冲，交换或换算成另一种本国货币时。这个市场估计每天数百亿美元。世界外汇市场