•Read the following article and the questions． •For each question(15-20)，

游客2025-05-30 17

问题 •Read the following article and the questions．
•For each question(15-20)，mark one letter(A，B，C or D)on your Answer Sheet．
" Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary．Harmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries．
Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973．International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements．
Harmonization and standardization are sometimes used interchangeably．But there is still a difference between them．Standardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations． Besides，standardization does not accommodate national differences and，therefore，is more difficult to implement internationally．Whereas harmonization is much more flexible and open．It does not take a one-size-fits-all approach，but accommodates national differences and has made a great of progress internationally in recent years．However，within accounting!these two words have almost become technical terms，and one cannot depend on the normal difference in their meanings．" Harmonization" is a word that tends to be associated with the transnational legislation originating from the European Union while" standardization" is a word that is often associated with the International Accounting Standard Committee．
The reasons that make national accounting standards desirable also apply internationally．Generally speaking，the reasons for harmonization are as follows：
(1)It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy．They hope to make it quite sure that statements from different countries are reliable and comparable，or at least to be clear about the nature and magnitude of the differences．Besides，they also need confidence in the soundness of the auditing．
(2)The advantages of harmonization are very important for MNEs．because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all over the globe were prepared according to the same standards．Besides，it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries．What’s more，many aspects of investment appraisal，performance evaluation，and other decision-making uses of management accounting information would benefit from harmonization．Above all，the cOSt of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable．
(3)International accountancy firms can benefit from harmonization．They are in favour of harmonization because it is good for their lots of clients．
(4)Governments in developing countries might find it easier to comprehend and control the operations of MNEs if financial reporting were harmonized．
The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries．In previous Section 8.5some main differences concerned with international accounting are discussed．Besides，there are several significant differences within the equity class，let alone between that class and the other．These differences go to the root of the reasons for the preparation of accounting information．Further，the differences between shareholder/fair view presentation and creditor/tax/conservative presentation is an obstacle that is very hard to be overcome without major changes in attitudes and laws．
There is another obstacle：in some countries there are no strong professional accountancy bodies．This means any body such as IASC，which seeks to operate through the private sector。will not be effective in all countries．Besides，a worldwide enforcement agency is also lacking there．Another problem is nationalism．Some countries are not willing to accept compromises that involve changing their accounting practices towards those of other countries．Still another difficulty is the effect of " economic consequences" on accounting standards．To the extent that economic consequences of standards vary by country and to the extent that they are taken into account by those who set standards，this could be a force for deharmonization．
The International Accounting Standards Board(IASB)，formerly the International Accounting Standards Committee(IASC)，is an independent private sector standards-setting body founded in 1973 by professional accounting organizations in nine countries and restructured in 2001．Before the restructuring，the IASC issued 41 International Accounting Standards(IAS)and a Framework for the Preparation and Presentation of Financial Statements．
The International Accounting Standards Board has been working for the last 30 years to develop a comprehensive set of high-quality accounting standards that can be used to bring uniformity in financial reporting around the world．These standards are already officially accepted in many countries，and are used by an increasing number of major global corporations．The European Commission has proposed that by 2005，all EU companies listed on a regulated market should be required to prepare consolidated accounts in accordance with IAS．Furthermore，other international organizations such as the Basle Committee，the G7，the World Bank，the World Trade Organization，and the International Monetary Fund have expressed support for international accounting harmonization．and for the work of the IASB． [br] The title of the passage may be

选项 A、International Accounting Standard．
B、International Accounting．
C、International Accounting Harmonization．
D、International Accounting Standard Committee．

答案 C

解析此题是对文章主旨内容的考查。通看全文，可知文章内容是针对全球会计协调化的，因此，答案为C。

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