对业务招待费扣除标准合理筹划的思1

会计 6 个经典英文面试问题中华考试网() 【大 中 小】 2009 年 11 月 16 日 ：“work experience“ is the type of work youve done in the past. If you havent started working yet you can say “Right now Im still a student.“ or “Im a recent grad and Ihavent started working yet.“ In the second sentence, “recent grad“ is short for “recent graduate“ and means that you have just finished school.请告诉我你过去的工作经验，工作经验就是你过去所做的工作。如果尚未开始工作，就可以回答“Right now Im still a student.”（现在我还是个学生。）或者说“Im a recent grad and I havent started working yet.”（我刚刚毕业，还没有开始工作。）“recent grad”是“recent graduate”的缩写，意思是刚刚毕业。Second One: Whats your greatest weakness?This is a popular question that western employers like to ask to make candidates nervous! In fact, they ask this to know how you respond to a difficult question. You shouldnt answer by telling your greatest weakness since you might not get the job! Instead, you can tell them something that isnt directly related to the job position.你最大的缺点是什么？西方老板特别爱问这个问题，让面试者感到很紧张。事实上，他问这个问题是看你对棘手问题的反应。你没必要如实回答你的弱点，因为那有可能让你得不到这份工作。相反，你可以告诉他们一些与工作不直接相关的事情。Third One: Why do you feel you are qualified for this job?This question is a good opportunity to brag a little bit. You should talk about some extra skills you have that maybe wasnt included in your resume, or talk about your greatest strength in more detail.你为什么觉得自己胜任这份工作？这时候你要充分发挥你的“自夸”本领。你可以讲述一些简历资料里面没有包括的技能；或者是再详细强调一下你的特长。Fourth One: What kind of salary did you have in mind?Salary is how much money you earn, usually per year. When asked this, its best to answer with a salary range or approximation and not an exact figure. This shows that you are familiar with the industry if you know what the approximate salary should be.你期望的薪水是多少？“salary”就是你赚多少钱，通常是年收入。回答这个问题时，最好说出一个大致范围，而不是一个确切的数字。如果你能说出这个工资范围，那就说明你对此行业非常了解。Fifth One: If hired, when could you start work?When answering this its best not to say you can start right away. This might make you seem very desperate for a job. A safe answer would be “I can start at the beginning of next month.“如果雇佣的话，你什么时候开始工作？回答这个问题时。一定要注意！不要说我马上可以工作。那会让对方认为你非常迫切地需要这份工作。一个非常保险的回答可以是“I can start at the beginning of next month.”（我下月初可以开始上班。）Sixth One: What kind of work does the posi-tion involve?You can ask this to clarify exactly what kind of work youll be doing.这个职位包括哪些工作？通过问这句话，你可以清楚地了解到你的工作内容。会计师会计英语附加题中华考试网() 【大 中 小】 2009 年 11 月 3 日 1.Company A is a limited liability company located in China，With Renminbi（RMB；）as its recording currency.The following foreign currency transactions or events occurred in this company from January 207 through March 207。 A 公司系在中国注册的一家有限责任公司，以人民币作为记账本位币。以下业务是该公司 207 年 1月3 月发生的相关业务事项： （1）On Jan 5tn，company A bought 1 00 thousands B shares of Company X（US$3 per share）for US$300 thousands.The spot exchange rate on that day Was$1=；7.60.In addition，company A paid transaction cost of￥20 thousands. Company A classified the investment as held for trading.Until March 3 1，20 7，company A Was still holdingthe investment.The fair value of the share iS$4.5 per share on March 3 1，207. 1 月 5 日，A 公司以 30 万美元购入 X 公司 10 万股 B 股票，每股价格 3 美元，共支付 300 万美元。当日汇率为$1=；7.60.A 公司另外支付交易费用 2 万元人民币。A 公司持有该股票的目的是为了交易。207 年 3 月 31 日，A 公司仍持有该股票，市场公允价值为每股 4.5 美元。 （2）On March 20th， company A purchased equipment Y from an overseas company for US$200 thousands.The spot exchange rate on the purchase date Was $1=￥7.30.Based on the purchase agreement，the purchase price was to be settled in 3 months，although delivery was made immediately.Assume no tariff is levied on the purchase. 3 月 20 日，A 公司从海外一家公司以 20 万美元购入一台设备，当日汇率为$1=￥7.30.根据买卖合同约定，3 个月内付款。假定没有发生其他相关费用。 （3）On Feb 10th，Company A exposed products to a US company with selling price of US$ 150 thousands.The delivery was made immediately and receivable was due within 60 days from delivery.The spot exchange rate on Feb 10th Was $1=￥7.36.Assume no valued-added tax（VAT） is levied on the export.The cost of the products Was ￥900 thousands. 2 月 10 日，A 公司销售给一家美国公司一批货物，价款为 15 万美元，货物已交付运输将于 60 天内到达。当日汇率为$1=￥7.36.假定不考虑增值税。该批产品的成本为 90 万元人民币。 （4）On March 1st，Company A accepted investment of US$1 000 thousands from investor W.The spot exchange rate on that day was $1=￥7.26，and the exchange rate set in the investment contract was $1=￥7.30.Remittance was made to Company As bank account on March 1st.After the investment，the total paid-in capital of Company A is ￥70000 thousands，among which investor W accounts for 10。 3 月 1 日，A 公司接受 W 投资者投入资本 100 万美元，当日汇率为$1=￥7.26，合同约定汇率为$1=￥7.30.款项当日已汇入 A 公司账户。接受投资后，A 公司总资本为 7000 万人民币，W 投资者占有 10的份额。 （5）Other information： a.The closing exchange rate on March 31，207 is $1=￥7.40. b.The opening balances of foreign currency monetary accounts of Company A on Dec 31，206 are as follows： Amount in US$ （in thousands） Exchange rate on Dec 3 1，20x6 Amount in RMB￥ （in thousands） Accounts receivable 800 7.62 6 096 Accounts payable 1 200 7.62 9 144 Bank deposit 2 000 7.62 15 240 其他相关资料： a.207 年 3 月 31 日汇率为$1=￥7.40； b.A 公司 206 年 12 月 31 日相关外币账户期末余额资料如下： 账户 外币余额 汇率 人民币余额 应收账款 800 7.62 6096 应付账款 1200 7.62 9144 银行存款 2000 7.62 15240 Required： 1.Prepare accounting entries for above transactions or events. 2.Determine the carrying amount of investment in Company XS B shares on March 31，207 and prepare the related accounting entry. 3.Calculate the exchange income（or expense） of foreign currency monetary items for the first quarter of 207 and prepare the related accounting entry for recognizing foreign exchange income（or expense）。 要求： 1.编制上述业务或事项的会计分录； 2.编制对 X 公司进行股份投资的业务在 207 年 3 月 31 日的相关会计处理； 3.计算外币账户 207 年第一季度的汇兑损益，并编制相关的会计分录。 Answer（答案）： 1. Prepare accounting entries for above transactions or events. （1） Dr：Financial assets held-for-trading 2280 Investment income 20 Cr：Bank deposit 2300 （3007.6+20） 借：交易性金融资产 2280 投资收益 20 贷：银行存款 2300（3007.6+20） （2） Dr：Property，plant and equipment 1460 Cr：Accounts payable 1460 （2007.3） 借：固定资产 1460 贷：应付账款 1460（2007.3） （3） Dr：Accounts receivable 1104（1507.36） Cr：Sales revenues 1104 Dr：Cost of goods sold 900 Cr：Merchandise inventory 900 借：应收账款 1104（1507.36） 贷：主营业务收入 1104 借：主营业务成本 900 贷：库存商品 900 （4） Dr：Bank deposit 7260 （10007.26） Cr：Issued capital 700 Capital surplus 6560 借：银行存款 7260（10007.26） 贷：实收资本 700 资本公积 6560 2. Determine the carrying amount of investment in Company XS B shares on March 31，207 and prepare the related accounting entry. The carrying amount of investment in Company XS B shares on March 31，207：4.51007.4=￥3330 Dr：Financial assets held-for-trading 1050（4.51007.42280） Cr：Changes of fair value of assets 1050 借：交易性金融资产 1050（4.51007.42280） 贷：公允价值变动损益 1050 3.Calculate the exchange income（or expense） of foreign currency monetary items for the first quarter of 207 and prepare the related accounting entry for recognizing foreign exchange income（or expense）。 Dr：Accounts payable 244 Finance expense 166 Cr：Bank deposit 240 Accounts receivable 170 借：应付账款 244 财务费用 166 贷：银行存款 240 应收账款 170 2011 年会计师考试会计英语附加题试题录入者：佚名 来源：本站原创 考试书店 资料下载五、英文附加题(本题型共 1 题，共 10 分，答案中的金额单位以元表示，有小数的，保留两位小数，两位小数后四舍五入。用英文在答题卷上解答，答在试题卷上无效)。 Company A is a listed company located in P. R. China. On January 1,204,Company A signed two share-based payment arrangements as follow:A.The company granted 100 cash share appreciation rights (SARs) to each of its 300 senior management employees, conditional upon the employees remaining in the companys employ for the next three years. The cash share appreciation rights provided the employees with the right to receive, at the date the rights were exercised, cash equal to the appreciation in the companys share price since the grant date. On Dece,ber 31,206,all SARs held by the remaining employees vested. They could be exercised during 207 and 208. The fair value and the intrinsic value(Which equals the cash paid out) of SARs are shown below.Fair value Intrinsic valueJanuary1,204 18 December 31,204 22 December 31,205 21 December 31,206 18 December 31,207 23 20December 31,208 25 24Management estimated, on the grant date, that 20% of the employees would leave evenly during the three-year period. During 204,22 employees left the company and management predicted the same level of departure for the next two years. During 205,20 employees left and management estimated that a further 15 employees would leave during year 3.Only 10 employees left during 206. At the end of 207,110 employees exercised their SARs, another 138 employees exercised their SARs on December 12,208.Answer:Year Calculation of Liability Calculation of cash paymentLiability Cash payment Expense of current period20x4 (300-223)100221/3 171,600 171,60020x5 (300-22-20-15)100212/3 340,200 168,60020x6 (300-22-20-10)10018 446,400 106,20020x7 (300-52-110)10023 11010020 317,400 220,000 91,00020x8 0 13810024 0 331,200 13,800Journal entries:1. December 31, 20X4Dr: Administrative expense 171,600Cr: Wages payable 171,600(300-223)100221/3=171,6002. December 31, 20X5Dr: Administrative expense 168,600Cr: Wages payable 168,600(300-22-20-15)100212/3-171,600=168,6003. December 31, 20X6Dr: Administrative expense 106,200Cr: Wages payable 106,200(300-22-20-10)10018-171,600-168,600=106,2004. December 31, 20X7Dr: Gains and losses on changes of fair value 91,000Cr: Wages payable 91,000(300-22-20-10-110)10023-(446,400-220,000)=91,000Dr: Wages payable 220,000Cr: Cash 220,00011010020=220,0005. December 31, 20X8Dr: Gains and losses on changes of fair value 13,800Cr: Wages payable 13,8000-(317,400-331,200)=13,800Dr: Wages payable 331,200Cr: Cash 331,20013810024=331,200计师综合阶段英语试题形势分析关于综合阶段考试的英语，大家都知道了，2010 年第一年考的时候是 10 分，2011 年升至 14 分，并且英语考试的目的是“适应经济全球化发展的需要，提高注册会计师行业综合素质，培养行业高层次国际化人才”，这个趋势不会改变，以后分值比例可能还会上升。面对目前的形势，我们应对的策略只能是：尽早通过这个考试。综合英语考什么？前两年考题中，综合英语是在试卷二中的最后一个小题。2010 年考的是写一个 memo，说明“whether LanzhouDatan CPA firm（兰州大潭会计师事务所） and ShanghaiYangming CPA firm（上海阳明会计师事务所） canrespectively（分别） provide thevaluation and internal control services（内控服务） to HuiminEnergy company（慧敏公司） and XinxingSolar Energy（新兴公司） ”和“how the new Code of Ethics impacts on the partnerrotation requirements for the Zhanglong Energy（兆龙能源） audit”，并且要求涵盖“the concepts of when a larger structure（联合体） is a network（网络） ，network firm（网络事务所） and key auditpartner（关键审计合伙人） ”；2011 年的考题是让写一封信，解释“themotives of the acquisition of Ganglong Securies（港隆证券）so as to dispel the doubts brought up byhim【解释取得港隆证券的动机，以打消英国独立董事（质疑本次并购）的疑虑】 ”。这两年考题从专业内容上说，一道是审计的，一道是战略的，这个靴子到底会落在哪块地板砖上，看起来实在没有规律可循，但是话说回来，如果，这个题目是用中文问的，那是不是并不难呢？如