注册会计英语附加题-会计职称-牛课考试网

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我参加考试的附加题不难，看懂就行。后面附有中文解析好了，我要分~~~~~~~我确认过，就是考的那个英文附加题（本题型共1题，共10分。答案中的金额单位以千元表示，有小数的，保留两位小数，两位小数后四合五入。用英文在答题卷上解答，答在试题卷上无效）。Company A is a limited 1iability 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 1,20x6Amount in RMB￥（in thousands）Accounts receivable 800 7.62 6 096Accounts payable 1 200 7.62 9 144Bank 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8007.62 6096应付账款1200 7.62 9144银行存款2000 7.6215240Required：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：1. Prepare accounting entries for above transactions or events．（1）Dr：Financial assets held-for-trading 2280Investment income 20Cr：Bank deposit2300（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 revenues1104Dr：Cost of goods sold900Cr：Merchandise inventory900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 deposit7260 （1000×7.26）Cr：Issued capital 700Capital surplus 6560借：银行存款 7260（1000×7.26）贷：实收资本 700资本公积 65602. 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=￥3330Dr：Financial assets held-for-trading1050（4.5×100×7.4－2280） Cr：Changes of fair value of assets1050借：交易性金融资产 1050（4.5×100×7.4－2280）贷：公允价值变动损益 10503．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 payable244 Finance expense 166 Cr:Bank deposit240Accounts receivable170借：应付账款244财务费用166贷：银行存款240应收账款170

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