判断题 Double-entry accounting method originate from Italy. 复式记账法起源于意大利。

判断题 Investors, developing countries, regulators and multinational companies are the pressures for accounting harmonization globally. 投资者、发展中国家、监管机构和跨国公司是推动全球会计协调化的压力来源。

判断题 With regard to the reasons of paradox of international accounting, it does NOT include measuring risk exposures. 关于国际会计悖论的原因，不包括衡量风险敞口。

判断题 The formula of current ratio equals to Current assets/Current liabilities.流动比率=流动资产/流动负债

判断题 Gross profit margin = Gross profit/Revenue 毛利率=毛利/收入

判断题 In the U.K., Professional Oversight Board is to oversee auditing profession, Monitor the audit of listed companies, Investigate and discipline accountants for professional misconduct. 在英国，专业监督委员会负责监督审计职业、监督上市公司的审计工作、调查并惩处会计师的职业不当行为。

判断题 Accounting focuses on legal form is NOT the characteristic of common law. 会计注重法律形式不是普通法的特征。

判断题 The first country to develop an accountancy profession is the U.K.. 第一个发展会计职业的国家是英国。

判断题 The major challenges facing accounting in the global arena does NOT include terrorist attacks to the financial centers. 全球范围内会计面临的主要挑战不包括对金融中心的恐怖袭击。