第二章测试3.Accounting must respond to society’s ever-changing informational needs and reflect the cultural, economic, legal, social, and political conditions within which it operates.（ ）
A:对 B:错
答案:B
4.Financial and tax accounting are the same in Germany and Sweden.In other countries, such as the Netherlands, financial and tax accounting are
separate: Taxable profits are essentially financial accounting profits adjusted for
differences with the tax laws.（ ）
A:错 B:对 5.Most of continental Europe and Japan have code law legal systems and rely on banks or the government for most of their finance. Thus, their accounting rules generally conform to tax laws.（ ）
A:对 B:错 6.Collectivism, large power distance, and strong uncertainty avoidance tend to be correlated with and found in code law countries with legal compliance accounting. The profession is relatively weak - accounting is influenced by law, instead. Accounting is more conservative and prescriptive, and banks and governments are the principal sources of finance. （ ）
A:错 B:对
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