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Depends.
If you're talking about how... say... a university admissions officer looks at international students when choosing whether to accept them or not, they will probably view the application holistically. At the very least, you should have a transcript of the courses you've taken in high school as well as a general idea of the achievement in the course. You might not have a specific letter grade, but there should have been some way to quantify your progress in the class. At this point, they might look more importantly at other factors (other achievements, personal essay, class rank if your school ranks). I'm actually not sure how they do it. I've never thought to ask any of the international students at my school.
There are some American schools that don't calculate GPA either, but admissions officers should usually understand that you've taken so-and-so courses.
Oh. And of course, they'll look at test scores--SAT, ACT (though it's not as popular overseas), AP, IB, and TOEFL, especially if you come from a country where the primary language is not English.
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