金融财经 - 财经其他
根据印花税的规定,下列有关印花税减免税优惠的表述中,正确的有( )。A:财产所有人将财产赠送给学校所书立的书据免征印花税
B:在全国中小企业股份转让系统买卖、继承、赠与股票所书立的股权转让书据,免征印花税
C:国家指定的收购部门与村民委员会、农民个人书立的农业产品收购合同,免征印花税
D:房地产管理部门与个人订立的租房合同,不区分用途,一律暂免征收印花税E.无息贷款合同免征印花税
B:在全国中小企业股份转让系统买卖、继承、赠与股票所书立的股权转让书据,免征印花税
C:国家指定的收购部门与村民委员会、农民个人书立的农业产品收购合同,免征印花税
D:房地产管理部门与个人订立的租房合同,不区分用途,一律暂免征收印花税E.无息贷款合同免征印花税
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某公司现有发行在外的普通股100万股,每股面值1元,资本公积300万元,未分配利润800万元,股票市价20元/股;若按10%的比例发放股票股利并按市价折算,公司资本公积的报表列示将为( )万元。A:100
B:290
C:490
D:300
B:290
C:490
D:300
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(b) As a newly-qualified Chartered Certified Accountant in Boleyn & Co, you have been assigned to assist the ethics
partner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on the
following frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn & Co’s intranet:
(i) What Information Technology services can we offer to audit clients? (5 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
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(b) FAQs
(i) Information Technology (IT) services
The greatest threats to independence arise from the provision of any service which involves auditors in:
■ auditing their own work;
■ the decision-making process;
■ undertaking management functions of the client.
IT services potentially pose all these threats:
■ self-interest threat – on-going services that provide a large proportion of Boleyn’s annual fees will contribute to a
threat to objectivity;
■ self-review threat – e.g. when IT services provided involve (i) the supervision of the audit client’s employees in the
performance of their normal duties; or (ii) the origination of electronic data evidencing the occurrence of
transactions;
■ management threat – e.g. when the IT services involve making judgments and taking decisions that are properly
the responsibility of management.
Thus, services that involve the design and implementation of financial IT systems that are used to generate information
forming a significant part of a client’s accounting system or financial statements is likely to create significant ethical
threats.
Possible safeguards include:
■ disclosing and discussing fees with the client’s audit committees (or others charged with corporate governance);
■ the audit client providing a written acknowledgment (e.g. in an engagement letter) of its responsibility for:
– establishing and monitoring a system of internal controls;
– the operation of the system (hardware or software); and
– the data used or generated by the system;
■ the designation by the audit client of a competent employee (preferably within senior management) with
responsibility to make all management decisions regarding the design and implementation of the hardware or
software system;
■ evaluation of the adequacy and results of the design and implementation of the system by the audit client;
■ suitable allocation of work within the firm (i.e. staff providing the IT services not being involved in the audit
engagement and having different reporting lines); and
■ review of the audit opinion by an audit partner who is not involved in the audit engagement.
Services in connection with the assessment, design and implementation of internal accounting controls and risk
management controls are not considered to create a threat to independence provided that the firm’s personnel do not
perform. management functions.
It would be acceptable to provide IT services to an audit client where the systems are not important to any significant
part of the accounting system or the production of financial statements and do not have significant reliance placed on
them by the auditors, provided that:
■ a member of the client’s management has been designated to receive and take responsibility for the results of the
IT work undertaken; and
■ appropriate safeguards are put in place (e.g. using separate partners and staff for each role and review by a partner
not involved in the audit engagement).
It would also generally be acceptable to provide and install off-the-shelf accounting packages to an audit client.
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(b) FAQs
(i) Information Technology (IT) services
The greatest threats to independence arise from the provision of any service which involves auditors in:
■ auditing their own work;
■ the decision-making process;
■ undertaking management functions of the client.
IT services potentially pose all these threats:
■ self-interest threat – on-going services that provide a large proportion of Boleyn’s annual fees will contribute to a
threat to objectivity;
■ self-review threat – e.g. when IT services provided involve (i) the supervision of the audit client’s employees in the
performance of their normal duties; or (ii) the origination of electronic data evidencing the occurrence of
transactions;
■ management threat – e.g. when the IT services involve making judgments and taking decisions that are properly
the responsibility of management.
Thus, services that involve the design and implementation of financial IT systems that are used to generate information
forming a significant part of a client’s accounting system or financial statements is likely to create significant ethical
threats.
Possible safeguards include:
■ disclosing and discussing fees with the client’s audit committees (or others charged with corporate governance);
■ the audit client providing a written acknowledgment (e.g. in an engagement letter) of its responsibility for:
– establishing and monitoring a system of internal controls;
– the operation of the system (hardware or software); and
– the data used or generated by the system;
■ the designation by the audit client of a competent employee (preferably within senior management) with
responsibility to make all management decisions regarding the design and implementation of the hardware or
software system;
■ evaluation of the adequacy and results of the design and implementation of the system by the audit client;
■ suitable allocation of work within the firm (i.e. staff providing the IT services not being involved in the audit
engagement and having different reporting lines); and
■ review of the audit opinion by an audit partner who is not involved in the audit engagement.
Services in connection with the assessment, design and implementation of internal accounting controls and risk
management controls are not considered to create a threat to independence provided that the firm’s personnel do not
perform. management functions.
It would be acceptable to provide IT services to an audit client where the systems are not important to any significant
part of the accounting system or the production of financial statements and do not have significant reliance placed on
them by the auditors, provided that:
■ a member of the client’s management has been designated to receive and take responsibility for the results of the
IT work undertaken; and
■ appropriate safeguards are put in place (e.g. using separate partners and staff for each role and review by a partner
not involved in the audit engagement).
It would also generally be acceptable to provide and install off-the-shelf accounting packages to an audit client.
甲、乙、丙、丁投资设立A普通合伙企业,主要经营电子科技产品。合伙人甲同他人合作经营与A普通合伙企业相竞争的业务,获得20万元的收益,同时甲的行为给合伙企业造成了10万元的损失。根据合伙企业法律制度的规定,下列表述正确的有( )。A:该20万元的收益归A企业所有
B:该20万元收益归甲个人所有
C:甲应当依法承担赔偿责任
D:甲不必承担赔偿责任
B:该20万元收益归甲个人所有
C:甲应当依法承担赔偿责任
D:甲不必承担赔偿责任
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多选题下列会计事项中,可能引起资本公积金额变动的有( )。A:注销库存股
B:处置采用权益法核算的长期股权投资
C:将债权投资重分类为其他债权投资
D:用盈余公积分配现金股利E用以权益结算的股份支付换取职工服务
B:处置采用权益法核算的长期股权投资
C:将债权投资重分类为其他债权投资
D:用盈余公积分配现金股利E用以权益结算的股份支付换取职工服务
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