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1、ComprehensiveExercise(2012)A.Completethefollowingsentences1.Weviewaccountingasconsistingofthreebroadareas:(measurement)、(disclosure)and(auditing).(Measurement)istheprocessofidentifying,categorizing,andquantifyingeconomicactivitiesortransactions.(Disclosure)
2、focusesonissuessuchaswhatistobereported，when，bywhatmeans,andtowhom.2.Double-entryoriginatesinthe(Italy)citystates.3.Hofstede’sfourculturaldimensionsare:(individualismvs.collectivism),(highpowerdistancevs.lowpowerdistance),(highuncertaintyavoidancevs.lowunce
3、rtaintyavoidance)and(masculinityvs.femininity).4.Thefourculturedimensionsthataffectanation’sfinancialreportingpracticesbyGrayreferto(professionalismvs.statutorycontrol),(uniformityvs.flexibility),(conservatismvs.optimism)and(secrecyvs.transparency).5.Inthec
4、ountriesthatthesourcesoffinancemainlyrelyonthe(Capitalmarketorequitymarket),SuchasUSandUK.Disclosureisextensivetomeettherequirementsofwidespreadpublicownership.6.Inthecountriesthatthesourcesoffinancemainlyrelyonthe(banksorcreditsystem),SuchasJapanandSwitzer
5、land.Inorder35toprotectthecreditor,extensivepublicdisclosureisnotconsiderednecessary.7.ThelegalsystemofWesternworldcanbeconsideredtwodifferenttypes,oneis(codelaworcivillaw)andtheotheris(commonlaworcaselaw).8.In(codelaworcivillaw)countries,lawsareanall-embra
6、cing.Accountingstandardsandproceduresareincorporatedintonationallaws.9.Accountingstandardsettingnormallyinvolvesacombinationof(private)and(public)sectorgroups.The(private)sectorincludestheaccountingprofessionandothergroupsaffectedbythefinancialreportingproc
7、ess.The(public)sectorincludessuchagenciesastaxauthorities,ministriesresponsibleforcommerciallaw,andsecuritiescommissions.10.Onekeydistinctioninfinancialreportingisweatheraccountingisorientedtoward(afairpresentation)offinancialpositionandresultsofoperationso
8、rtoward(compliancewithlegal)requirementsandtaxlaws.11.AccountingintheUnitedStatesisregulatedbyaprivatesectorbody(theFinancialAccountingStandardsboard,orFASB),butagovernmentalagency(theSecuritiesandExch
