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科教园注会——20年面授老品牌
背景:
阅读新闻     距离2019年注册会计师考试还有 天     优惠期:7月1日还有 天     2019,有你,有我,有梦想!

注册会计师考试会计英语附加题

  The world is like a mirror: Frown at itand it frowns at you; smile, and it smiles too.世界犹如一面镜子:朝它皱眉它就朝你皱眉,朝它微笑它也吵你微笑。注会学习虽然艰苦,但只要坚持下来就是胜利,科教园注册会计师辅导班是您理想的学习伙伴。

  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 20×7 through March 20×7。

  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20×7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 1,20×7.

  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。20×7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 31,20×7 is $1=¥7.40.

  b.The opening balances of foreign currency monetary accounts of Company A on Dec 31,20×6 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.20×7年3月31日汇率为$1=¥7.40;

  b.A公司20×6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 X‘S B shares on March 31,20×7 and prepare the related accounting entry.

  3.Calculate the exchange income(or expense) of foreign currency monetary items for the first quarter of 20×7 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20×7年3月31日的相关会计处理;

  3.计算外币账户20×7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 (300×7.6+20)

  借:交易性金融资产 2280

  投资收益 20

  贷:银行存款 2300(300×7.6+20)

  (2)

  Dr:Property,plant and equipment 1460

  Cr:Accounts payable 1460 (200×7.3)

  借:固定资产 1460

  贷:应付账款 1460(200×7.3)

  (3)

  Dr:Accounts receivable 1104(150×7.36)

  Cr:Sales revenues 1104

  Dr:Cost of goods sold 900

  Cr:Merchandise inventory 900

  借:应收账款 1104(150×7.36)

  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 (1000×7.26)

  Cr:Issued capital 700

  Capital surplus 6560

  借:银行存款 7260(1000×7.26)

  贷:实收资本 700

  资本公积 6560

  2. Determine the carrying amount of investment in Company X‘S B shares on March 31,20×7 and prepare the related accounting entry.

  The carrying amount of investment in Company X‘S B shares on March 31,20×7:4.5×100×7.4=¥3330

  Dr:Financial assets held-for-trading 1050(4.5×100×7.4-2280)

  Cr:Changes of fair value of assets 1050

  借:交易性金融资产 1050(4.5×100×7.4-2280)

  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 20×7 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

  The reason why a great man is great is that he resolves to be a great man.伟人之所以伟大,是因为他立志要成为伟大的人。更多学习辅导内容请关注科教园注册会计师复习资料,满足不同考生的需求。