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会计英语:注会会计英语附加题

河北博才网http://www.hbrc.com/来源:腾讯网2014/10/9 16:55:00阅读363

  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

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