Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.
What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
A.RMB2,492
B.RMB2,576
C.RMB2,548
D.RMB3,680
第1题：
Mr. Hodges was the owner and editor of a small newspaper.He always tried to bring his readers the latest news.
One day, he received an exciting telephone call from someone who claimed that he had just come through a big flood in a village it in his paper that evening. He was delighted to see that no other paper had got hold of the story.
Unfortunately, however, angry telephone calls soon showed that he had been tricked, so in the next day's paper he wrote: "We were the first and only newspaper to report yesterday that the village of Greenbridge had been destroyed by a flood. Today, we are proud to say that our newspaper is the first one to bring our readers the news that yesterday's story was quite false."
6.Mr. Hodges always tries to bring to his readers a lot of pleasure.
A.T
B.F
7.A big flood up in the mountains was the news that someone gave Mr. Hodges one day.
A.T
B.F
8.After Mr. Hodges received the news, he published it right away.
A.T
B.F
9.Mr. Hodges found later the flood was really terrible.
A.T
B.F
10.Mr. Hodges is a good editor.
A.T
B.F
第2题：
听力原文：M: Excuse me, Ms Li. Could you tell me what kind of drawings do you like to make, by cheque or upon presentation of your deposit book?
W: I'd prefer to draw by cheque.
Q: What account does Ms. Li want to open?
(17)
A．RMB account.
B．A checking account.
C．A U.S. dollar account.
D．A special account.
第3题：
Do you use American dollars or Chinese RMB to ________.
A.balance the account
B.open an account
C.settle the dispute
D.settle the account
第4题：
新建账套，要求如下：
账套名称：三益公司
采用的会计制度：小企业会计制度的单位
所属行业：小企业会计制度
科目预置：生成预设科目
本位币编码：RMB
本位币名称：人民币
会计年度：2014
账囊启用时间：2014-1-1
第5题：
第6题：
如果美元对人民币汇率为USD1=RMB8.2270，欧元对美元的汇率为EUR1=USD1.3520，那么欧元对人民币汇率为（ ）。
A.EUR1=RMB11.1229
B. EUR1=RMB8.7660
C. EUR1=RMB10.2118
D. EUR1=RMB11.1128
EUR/RMB=8.2770×1.3520=11.1229
第7题：
Li had something to tell the manager, Mr Smith, so he went to his place, entering the room and said:
A、You're not busy, I hope.
B、Got a minute?
C、I'm terribly sorry to trouble you, Mr Smith.
D、Can I have a word with you Mr Smith?
第8题：
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows:
（Expressed in RMB thousands）
FINANCLAL STATEMENTS ITEMS
20×8
20×7
Sales
64000
48000
Cost of sales
54000
42000
Net profit
30
-20
December 31, 20×8
December 31, 20×7
Inventory
16000
12000
Current assets
60000
50000
Total assets
100000
90000
Current liabilities
20000
18000
Total liabilities
30000
25000
During the audit, John has the following findings:
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:
Dr. Cash in Bank RMB 5820000
Dr. Financial Expenses RMB 180000
Cr. Notes Receivable RMB 6000000
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:
Dr. Non-operating Expenses RMB 3000000
Cr. Provisions RMB 3000000
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:
Dr. Provisions RMB 3000000
Cr. Cash in Bank RMB 2500000
Cr. Non-operating Income RMB 500000
Required:
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:
(a)Inventory Turnover Rate in 20×8;
(b)Gross Profit Ratio in 20×8;
(c)After Tax Return on Total Assets in 20×8; and
(d)Current Ratio as at December 31, 20×8
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。
以下是未经审计财务报表的部分信息：
（单位：千元）
|
项目 |
20×8 |
20×7 |
|
营业收入 |
64 000 |
48 000 |
|
营业成本 |
54 000 |
42 000 |
|
净利润 |
30 |
-20 |
|
20×8年12月31日 |
20×7年12月31日 | |
|
存货 |
16 000 |
12 000 |
|
流动资产 |
60 000 |
50 000 |
|
总资产 |
100 000 |
90 000 |
|
流动负债 |
20 000 |
18 000 |
|
总负债 |
30 000 |
25 000 |
在审计过程中，约翰发现以下事项：
（1）20×8年12月31日，A公司将未到期金额为人民币6 000 000元的商业承兑票据（附追索权）贴现，银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录：
借：银行存款5 820 000
财务费用 180 000
贷：应收票据6 000 000
（2） 20×8年6月，A公司为B公司在C银行的贷款提供了担保。20×8年12月，由于B公司未能及时偿还贷款，A公司被银C行起诉，要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决，根据管理层对担保损失的合理性估计，A公司做出以下会计分录：
借：营业外支出 3 000 000
贷：预计负债 3 000 000
20×9年1月10日，A公司收到法院判决：A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项，并于20×9年1月末将做出如下会计分录：
借：预计负债 3 000 000
贷：银行存款 2 500 000
营业外收入 500 000
要求：
（1）在营业收入和净利润两者之中，选择一个用于计算A公司20×8年财务报表层次的计划重要性水平，两者中哪一个更合适一些？并说明理由。
（2）根据以上未经审计的财务报表信息，运用分析程序分析重大错报风险，请计算以下比率：
（a）20×8年存货周转率
（b）20×8年销售毛利率
（c）20×8年总资产净利率
（d）20×8年12月31日的流动比率
（3）根据上述事项，注册会计师约翰应提出哪些审计调整建议，并列示调整分录。（调整分录不考虑所得税的影响）
【答案】
（1）应选择营业收入作为计算重要性水平的基础。
因为营业收入具有稳定性，净利润有亏转盈，不具有稳定性。
（2）存货周转率＝54 000/[（16000+12000）/2]＝3.86
销售毛利率＝（64000-54000）/64000×100％＝15.63％
总资产净利率＝30/[（100000+90000）/2]＝0.03％
流动比率＝60000/20000＝3
（3）
a.应建议做如下审计调整分录：
借：应收票据 6 000 000
贷：短期借款 5 820 000
财务费用 180 000
b.应建议做如下审计调整分录：
借：预计负债 3 000 000
贷：营业外支出 500 000
其他应付款 2 500 000
第9题：
第五套人民币50元纸币正面行名下方底纹中的胶印缩微文字是（）。
A.“RMB50”、“50”字样
B.“RMB”、“RMB50”字样
C.“50”、“RMB”字样
第10题：
In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
What is the correct treatment of the estate income for individual income tax purposes?
A.The estate income is not taxable
B.The estate income will be taxed as occasional (ad hoc) income
C.The estate income will be taxed as other income
D.The estate income will be taxed as service income