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注册会计师全国统一考试大纲——综合阶段考试(2011年度)


j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clar ify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the ent er prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Ju stice i s the last li ne of Defense to s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

注册会计师全国统一考试大纲——综合阶段考试(2011 年度)
注册会计师作为向社会提供审计、咨询等专业服务的执业人员,应当具备与其执行业 务相适应的专业知识与职业技能。 注册会计师全国统一考试的目的就是选拔和培养适应我国 社会主义市场经济发展需要的专业人才。 一、考试目标和科目 注册会计师全国统一考试划分为专业阶段和综合阶段。 专业阶段主要测试考生是否具备注册会计师执业所需要的专业知识,是否掌握基本技 能和职业道德规范。专业阶段考试设会计、审计、财务成本管理、公司战略与风险管理、经 济法、税法六个科目。 综合阶段主要测试考生是否具备在职业环境中运用专业知识,保持职业价值观、职业 道德与态度, 有效解决实务问题的能力, 其中包括在国际环境下运用英语进行业务处理的能 力。综合阶段考试设职业能力综合测试一个科目,分成试卷一和试卷二。 本大纲规定了综合阶段职业能力综合测试科目的测试目标、测试内容、工作经验积累 的建议以及样题。 大纲所附样题以及样题测试内容只为考生提供考试方式、考试题型的参考,考试时题目 数量和分值可能会做适当调整。 二、职业能力综合测试的测试目标 职业能力综合测试要求考生在掌握专业阶段各学科知识和基本技能的基础上, 通过必要 的经验积累, 能够综合运用各学科知识和相关技能对职业环境中的实务案例, 进行信息的筛 选、甄别和判断,识别业务问题的性质、影响和要求等,运用所掌握的信息、知识进行深入 的业务和财务分析及处理,提出有效的意见、建议或解决方案,并清晰地进行表达阐述。具 体来说,职业能力综合测试主要测试考生的下列能力: 1.与认知、分析和评价相关的能力 (1)能够识别业务、技术和职业道德问题; (2)能够应用技术知识,以确定需要解决的问题; (3)能够理解更广泛的实体经济活动; (4)能够根据已有知识、经验以及逻辑推理的能力,理解所要解决问题和资料的相关 性; (5)能够选择恰当的分析工具; (6)能够依据要求、现状和数据,进行分析; (7)能够评估信息的质量; (8)能够分析优势、弱点、机会和威胁,并根据轻重缓急做出恰当判断; (9)能够考虑竞争对手、企业内部人员以及其他各方的反应; (10)能够根据事件、影响、假设以及分析形成的信息得出结论,提出建议。 2.与沟通和表达相关的能力 在对问题的判断分析和表达阐述中,能够做到思路清晰、结构合理、论据充分、逻辑严 密、陈述客观、表达流畅。
G rass-r oots governa nce according to la w is a n importa nt foundation for pr omoting t he constructi on of rule of law, but als o the most basic devel opment environment. Des pite my good social or der i n Ge neral, but there ar e law-abiding consci ousne ss, s ocia l order is not standard, regardles s of faith, Twining vi sit visit and ot her outstanding problems. We want t o actively promote t he field of multi-level governa nce according to la w, promote t he conti nuous im provement of the s ocial environment. To promote univer sal complia nce . Actively foster t he rul e of law culture , carry out law pu blicit y and e ducation on honesty a nd tr ustwort hine ss, g uide t he mas ses a nd consci ously abi de by t he la w, failing to fi nd meth od, problem-solvi ng method, method of gradually cha nging t he w orld, he is not l ooki ng for but some one " uns poke n rule s", formed all la w law, abi de by t he good atmosphere . To stre ngthe n the com prehe nsive ma nagement of public s ecurity. D eepeni ng pea ce xinga n constr ucti on, str ongly 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D " k A y W . m p v w T h f t ,lr e u s o c g n id b a against viole nce crime, mafia a nd s erious crimi nal offences, t o pr otect the legitimate rights a nd i nterests of citize ns, l egal per sons, carry out criminal poli cy of temper justi ce wit h mercy, the maximum stim ulating s ocial vitality, a nd e arnestly safeguard social harm ony a nd sta bility. To re solve soci al conflicts by law. To further sm oot h channels of repor ti ng s ocial conditi ons and publi c opini on, im proving r egulation, ar bitration, as well as dispute res oluti on me cha nisms, im plement f ully t he petitioners ' ca ses "thir d-party" heari ngs a nd s upervising system of letters a nd calls, a nd t o res olve t he involved law laws uit into t he or bit of rul e of la w, vexatious, Twining visit vi sit, di sturbi ng s ocial order and other malici ous extortion, r es olutely crack dow n. Five, impr oving cadre s Vitale, pr ovide strong prote ction for forest dev elopment XI Ge neral Se cretary st resse d that t he compre hensive re vitalization i n Northea st Chi na, nee ds a high qualit y, s olid styl e, ca dres of the dare to play. Cadre cadre s is a ple dge, should wa nt to do work a nd a ble to do good, enthusia sm is paramount. Treat party cadre s, it is ne ces sary to Strict manag ement, and warm care , ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nciple s. In strict accor dance with t he standards of good ca dres s electi on a nd appointment, t he real officers , dare officers, those w ho wa nt to pla y, good as ex cellent cadre s at all levels of leaders hip i n the past. At pres ent, s ome lea ding ca dres w ork initiative i s not high, beyond political, idle , lazy gover nance gover nance, not as, slow, messy a nd a phe nome non still exist to va rying degree s, af fected and restri cted e conomic a nd s oci al devel opme nt. We must m obiliz e the e nthusiasm of ca dres a s an urgent task, a dhere to com binati on of ince ntives and constrai nts, a nd adhere to t he strict ma nagement a nd warm care , practi cal s oluti on "for the officer s not t o" probl em, motivate cadre s and better lea d the mas ses to a n undertaki ng, the cadre s and create the new a chi evement in a dare to play, good at s hows as new. To i dentify the problem, accurate pulse

W G jA z x D T . " k v r p m g ,f w h t b ly iu o c d n a e s elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensiv e law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis car riage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass ca n be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

三、职业能力综合测试的主要内容 职业能力综合测试由两张试卷组成: 以鉴证业务为核心的试卷一; 以技术咨询和业务分 析为核心的试卷二。每张试卷的考试时间均为 3.5 小时。 职业能力综合测试可能涵盖专业阶段 6 科的主要内容,2011 年度职业能力综合测试范 围包括但不限于以下内容: (一)职业道德 1.中国注册会计师职业道德守则的基本原则和概念框架 2.审计和审阅业务对独立性的要求 (二)会计 1.长期股权投资 2.资产减值 3.股份支付 4.企业合并 5.金融工具 6.收入确认 7.合并财务报表 (三)审计 1.风险评估 2.风险应对 3.销售与收款循环审计 4.采购与付款循环审计 5.特殊项目的考虑 6.完成审计工作与出具审计报告 (四)财务成本管理 1.财务报表分析 2.财务估价 3.长期筹资 4.营运资本管理 5.本量利分析 6.业绩评价 (五)公司战略与风险管理 1.战略分析——外部环境、内部资源、能力与核心竞争力 2.战略选择 3.战略实施 4.战略控制 5.风险管理实务 (六)经济法 1.公司法律制度

m A rass-r oots g overna nce a ccordi ng to law is a n importa nt foundation for prom oting the construction of rule of law, but also t he most basi c devel opment e nvironment. De spite my good s ocial order i n General, but there are law -abi ding consci ousne ss, s oci al order i s not standar d, regardle ss of faith, Twining visit v isit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s trengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly W G 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D T . p " b k w c y u a r ,f d h t e g in lv o s against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nism s, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatious, Twining visit visit, distur bing s oci al order and other mali cio us extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the da re to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce governa nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "f or the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

1

j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly summarize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct lead ers in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs wit h i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, la x law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofi t purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opport unities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic hara s sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non-publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strength eni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivoc all y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity a nd j usti ce. Four to de epe n grass -roots governance a ccording to la w

2.证券法律制度 3.破产法律制度 4.合同法律制度 5.竞争法律制度 (七)税法 1.增值税法 2.营业税法 3.企业所得税法 4.个人所得税法 5.税务筹划 说明: 职业能力综合测试不安排专业阶段所要求的详细计算测试, 但考生须作必要的财 务和业务分析。 四、实务工作经验积累的建议要求 《考试制度改革方案》中建议考生在具有一定实务工作经验基础上参加综合阶段考试, 本大纲建议考生围绕以下几个方面积累实务工作经验: 1. 职业敏感性和商业意识——能够发现或意识到企业内部、 外部的问题和压力的变化, 并能评估企业的绩效和风险。 2. 应用技术知识——能够在实际工作中应用专业阶段的知识和技能, 并能够有所深入。 3.职业道德和敬业精神——能够识别问题并用已有知识和经验评估事件的可能影响, 做出自信的决定且提出处理建议。 4.专业判断——能够提出恰当、有效的专业处理建议,符合组织的战略目标。 5.沟通——能够使提出的处理建议和解决方案有效地影响利益相关者。

Grass -root s governance accordi ng to law i s an important foundati on for pr omoting the construction of rule of law, but als o the most basi c devel opme nt environment. D espite my good s ocial order i n Ge neral, but there are law -a bidi ng cons ciousness, social order is not standard, regardl ess of faith, Twining visit visit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s t rengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly 3 W A q C N z S G I X V F . k T x b w v g '" y ,f h c m ln o r e t u ip d s a 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nisms, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatio us, Twining visit visit, distur bing s oci al order and other mali cious extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the dare to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce g overna nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "for the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

2

W G jA z x D T . " k v r p m g ,f w h t b ly iu o c d n a e s elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensiv e law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis car riage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass ca n be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

五、样题

2011 年度注册会计师全国统一考试——综合阶段考试 职业能力综合测试试卷一 (样卷)
说明:本试卷共 1 题,50 分。在答题卷上解答,答在试题卷上无效。

新华风机股份有限公司(以下简称“新华风机”)主要从事风机、风阀、防火阀、空气净 化设备等产品的生产和销售,其产品主要面向地铁、隧道和工业民用建筑三大应用领域,在 地铁、隧道等应用领域具有较强的市场竞争力和较高的市场占有率。 新华风机 2008 年度财务报表审计师为立诚会计师事务所。2009 年 12 月新华风机决定 更换其财务报表的审计师。2010 年 1 月,新华风机财务总监张总与求实会计师事务所取得 联系,并正式提出聘请其担任新华风机 2009 年度财务报表的审计师。 求实会计师事务所在完成承接新客户评价工作后,决定接受委托承接新华风机的 2009 年度财务报表审计业务。 资料一:在进行承接新客户的评估工作过程中,求实会计师事务所新华风机审计项目主 管合伙人王自强了解到新华风机的一些基本情况,部分内容摘录如下: 1. 2009 年 9 月, 新华风机的财务总监突然离职, 由于短期内无法找到合适的替代人选, 新华风机安排负责销售业务的张总兼任财务总监, 管理财务工作。 张总具有会计从业资格证 书,5 年前曾在某电力公司担任主管会计。 2.新华风机目前主营的通风设备具有如下特点: ①一般应用于重点建设项目,合同金额高; ②大部分为非标准件产品, 所需技术参数一般根据客户实际运行环境而定, 需要生产商 具有较高的研发设计能力; ③产品的精度、强度、性能指标及运行的可靠性等方面要求较高,制造工艺较为复杂, 产品质量控制要求严格; ④由于技术附加值高,产品毛利率相对较高。 3.新华风机 2009 年度销售收入中,用于地铁、隧道的通风设备销售收入占销售收入总 额的 76%。根据新华风机管理层提供的财务分析资料,新华风机于 2009 年第四季度完成了 几个主要客户的订单,第四季度实现的销售收入占全年销售收入的 40%。 4.为了缩短供货周期,新华风机在八个主要国内客户所在地设立了销售代表处,每个 销售代表处均设有仓库。 新华风机将客户所需产品提前发往各销售代表处仓库, 并由各销售 代表处根据客户提交的发货通知直接将产品发往客户仓库。
m A rass-r oots g overna nce a ccordi ng to law is a n importa nt foundation for prom oting the construction of rule of law, but also t he most basi c devel opment e nvironment. De spite my good s ocial order i n General, but there are law -abi ding consci ousne ss, s oci al order i s not standar d, regardle ss of faith, Twining visit v isit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s trengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly W G 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D T . p " b k w c y u a r ,f d h t e g in lv o s against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nism s, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatious, Twining visit visit, distur bing s oci al order and other mali cio us extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the da re to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce governa nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "f or the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

3

j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly summarize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct lead ers in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs wit h i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, la x law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofi t purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opport unities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic hara s sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non-publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strength eni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivoc all y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity a nd j usti ce. Four to de epe n grass -roots governance a ccording to la w

5.为了提高产品的市场竞争力,新华风机向其客户提供更长的质保期。行业内同类产 品的质保期为 1 年,而新华风机产品的质保期为 3 年。同时,新华风机向客户提供 24 小时 内上门维修的服务承诺。随着产品销售数量的增加,新华风机的质保费用呈快速增长趋势。 6.为了保持产品技术研发的领先优势,新华风机近几年在研发方面的投入也呈逐年增 长的趋势。 新华风机拥有自己的研究所和产品检测实验室, 具有较强的研究开发能力和试验 检测能力, 其下属的南方风机检测实验室是国内通风与空气处理行业仅有的三家经国家评定 认可的实验室之一。 7.随着公司业务不断发展,新华风机的产品出口东南亚国家。近几年来,出口产品销 售收入也呈逐年上升趋势, 2007年至2009年出口产品收入占销售收入总额的比例分别为5%、 15%和30%。新华风机出口产品标价和结算货币均为美元。 8. 为满足公司业务发展的资金需要, 新华风机管理层计划从 2009 年下半年开始通过引 进战略投资者的方式来筹集资金。但截至 2009 年 12 月 31 日,新华风机尚未引入战略投资 者。 资料二:新华风机从 2007 年 1 月 1 日起执行财政部于 2006 年 2 月 15 日颁布的新企业 会计准则。新华风机 2009 年度未审简要合并资产负债表和利润表如下: 简要合并资产负债表 编制单位:新华风机 项目 流动资产: 货币资金 应收账款 预付款项 存货 其中:原材料 产成品 流动资产合计 非流动资产: 长期股权投资 固定资产 无形资产 非流动资产合计 资产总计 流动负债: 短期借款
4

2009 年 12 月 31 日 年末数 870 16,300 2,000 8,100 4,100 4,000 27,270 4,000 36,820 1,215 42,035 69,305 10,000

金额单位:千元 年初数 1,500 2,170 600 4,200 2,100 2,100 8,470 4,000 20,000 24,000 32,470 3,000

Grass -root s governance accordi ng to law i s an important foundati on for pr omoting the construction of rule of law, but als o the most basi c devel opme nt environment. D espite my good s ocial order i n Ge neral, but there are law -a bidi ng cons ciousness, social order is not standard, regardl ess of faith, Twining visit visit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s t rengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly 3 W A q C N z S G I X V F . k T x b w v g '" y ,f h c m ln o r e t u ip d s a 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nisms, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatio us, Twining visit visit, distur bing s oci al order and other mali cious extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the dare to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce g overna nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "for the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

W G jA z x D T . " k v r p m g ,f w h t b ly iu o c d n a e s elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensiv e law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis car riage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass ca n be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

项目 应付账款 预收款项 流动负债合计 非流动负债: 长期借款 非流动负债合计 负债合计 股东权益: 股本 盈余公积 未分配利润 归属于母公司股东权益合计 少数股东权益 股东权益合计 负债和股东权益总计

年末数 7,257.85 1,100 18,357.85 10,000 10,000 28,357.85 20,000 1,349.80 13,647.15 34,996.95 5,950.20 40,947.15 69,305

年初数 5,090 1,000 9,090 9,090 20,000 338 3,042 23,380 23,380 32,470

合并利润表 编制单位:新华风机 项目 一、营业收入 其中:地铁风机 隧道风机 工业民用建筑风机 减:营业成本 营业税金及附加 销售费用 管理费用 财务费用 二、利润总额 减:所得税 三、净利润 归属于母公司股东的净利润 少数股东损益 2009 年度 本年数 125,289 34,065 61,224 30,000 98,700 150 8,250 4,260 2,000 11,929 1,811 10,118 9,000 1,118 金额单位:千元 上年数 70,260 46,260 24,000 58,240 60 3,810 3,630 300 4,220 642 3,578 3,578 -

m A rass-r oots g overna nce a ccordi ng to law is a n importa nt foundation for prom oting the construction of rule of law, but also t he most basi c devel opment e nvironment. De spite my good s ocial order i n General, but there are law -abi ding consci ousne ss, s oci al order i s not standar d, regardle ss of faith, Twining visit v isit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s trengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly W G 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D T . p " b k w c y u a r ,f d h t e g in lv o s against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nism s, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatious, Twining visit visit, distur bing s oci al order and other mali cio us extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the da re to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce governa nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "f or the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

5

j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly summarize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct lead ers in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs wit h i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, la x law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofi t purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opport unities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic hara s sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non-publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strength eni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivoc all y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity a nd j usti ce. Four to de epe n grass -roots governance a ccording to la w

资料三:新华风机股权结构、对外投资情况及其他相关资料 (一)新华风机的股权结构如下: 股东名称 陈东升 其他新华风机管理层 南风风险投资有限公司 华信公司 (二)新华风机对外投资如下: 股东性质 个人 个人 公司 公司 持股比例 30% 5% 40% 25%

新华风机

60%

100%

东华风机公司
? 东华风机公司

西华轴承公司

2009 年 8 月,新华风机从非关联方处购买了东华风机公司 60%的股权,东华风机公司 成立于 2007 年 11 月,其主要产品也是通风设备。 ? 西华轴承公司 西华轴承公司是一家以轴承制造为主的企业,为新华风机全资子公司。 (三)其他相关资料 1.陈东升为新华风机的董事长。 2.陈东升拥有华信公司 20%的股份,并担任华信公司董事会成员。2009 年华信公司向 新华风机销售了 400 万元原材料。 3.陈东升拥有东升货运公司 100%股权。东升货运公司为一家经营货物运输的企业, 其主要客户为新华风机。 由于公司规模较小, 东升货运公司未设置专门人员对运输单据进行 整理归集, 存在丢失运输单据情况。 东升货运公司与新华风机之间的运费结算以新华风机的 记录为准。2009 年东升货运公司向新华风机提供了 100 万元的运输劳务。 4.由于西华轴承公司规模较小,技术力量薄弱,新华风机逐年减少向西华轴承公司采 购的数量。2009 年西华轴承公司向新华风机销售了 100 万元的轴承。 5.2009 年新华风机向东华风机公司销售了 600 万元通风设备零部件。
Grass -root s governance accordi ng to law i s an important foundati on for pr omoting the construction of rule of law, but als o the most basi c devel opme nt environment. D espite my good s ocial order i n Ge neral, but there are law -a bidi ng cons ciousness, social order is not standard, regardl ess of faith, Twining visit visit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s t rengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly 3 W A q C N z S G I X V F . k T x b w v g '" y ,f h c m ln o r e t u ip d s a 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nisms, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatio us, Twining visit visit, distur bing s oci al order and other mali cious extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the dare to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce g overna nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "for the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

6

W G jA z x D T . " k v r p m g ,f w h t b ly iu o c d n a e s elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensiv e law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis car riage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass ca n be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

资料四: 新华风机审计项目主管合伙人王自强于 2010 年 1 月 25 日收到新华风机财务总 监张总的邮件,相关内容如下: 发件人:张先生 (财务总监) 收件人:审计合伙人王自强 主题:2009 年度财务报表有关事项 王先生:您好! 很高兴贵所承接我公司审计业务,希望我们合作愉快。 我公司 2009 年 12 月发生的一些交易或事项,由于存在疑问尚未进行会计处理。我在 附件一中对这些交易或事项进行了阐述, 并提出了我的问题。 请就这些交易或事项的会计处 理提供建议,并予以回复。 此外,我公司董事会最近通过了 2010 年的业务发展计划。我在附件二中对 2010 年的 部分业务发展计划的主要内容进行了阐述,并提出了相关问题,请予以回复。 最后, 我公司希望近期对财务核算系统进行升级, 内容包括采购新的财务软件以及对公 司业务流程进行重新构建。 希望贵所能在这方面为我公司提供咨询服务, 包括帮助我公司建 立内部控制体系以及协助公司财务人员完成软件的初始化工作。 谢谢! 附件一 2009 年 12 月发生的尚未处理的相关交易或事项 1.2009 年 12 月 1 日,新华风机出口销售产品 100 万美元,合同约定收款日期为 2010 年 3 月 1 日。 为了减少汇率波动给公司带来的风险, 新华风机与某银行签订了一项 3 个月期 售出美元的远期合同。 根据该远期外汇合同, 新华公司将于 2010 年 3 月 1 日以 1 美元兑 6.68 人民币元的价格出售 100 万美元。 请问: 上述套期业务是否可以采用套期保值会计方法进行 会计处理,为什么? 2.目前,新华风机出口销售的货款回收期一般在两个月内。为了缓解流动资金紧张的 压力,2009 年 12 月 31 日,新华风机以应收海外客户的账款 60 万美元为抵押从银行获得美 元贷款, 并将取得的美元兑换成人民币。 请问: 新华风机对上述交易应当如何进行会计处理? 3.新华风机客户——天华建筑公司使用新华风机生产的通风设备为业主安装中央空调 系统, 由于中央空调系统出现故障, 天华建筑公司赔偿了业主由此造成的经济损失 300 万元。 随后,天华建筑公司于 2009 年 12 月 15 日向法院提起诉讼,要求新华风机赔偿其经济损失 300 万元。经过新华风机及一家独立的质量检测公司检验,均未发现新华风机提供的通风设 备存在质量问题。自 2009 年初以来,新华风机已经陆续接到几起针对该类通风设备的质量 投诉。请问:新华风机对上述未决诉讼应当如何进行会计处理,为什么?

m A rass-r oots g overna nce a ccordi ng to law is a n importa nt foundation for prom oting the construction of rule of law, but also t he most basi c devel opment e nvironment. De spite my good s ocial order i n General, but there are law -abi ding consci ousne ss, s oci al order i s not standar d, regardle ss of faith, Twining visit v isit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s trengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly W G 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D T . p " b k w c y u a r ,f d h t e g in lv o s against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nism s, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatious, Twining visit visit, distur bing s oci al order and other mali cio us extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the da re to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce governa nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "f or the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

7

j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly summarize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct lead ers in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs wit h i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, la x law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofi t purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opport unities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic hara s sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non-publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strength eni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivoc all y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity a nd j usti ce. Four to de epe n grass -roots governance a ccording to la w

4.2009 年 12 月 10 日,新华风机以准备持有至到期的债券投资与独立第三方拥有的一 栋办公楼相交换,另支付货币资金 100 万元。持有至到期债券投资的账面价值为 380 万元, 公允价值为 400 万元;换入办公楼的账面价值为 250 万元,公允价值为 500 万元。请问:上 述交换是否为非货币性资产交换,为什么?若是非货币性资产交换,如何进行会计处理;若 不是非货币性资产交换,又如何进行会计处理? 附件二 新华风机 2010 年部分业务发展计划的主要内容及相关问题 1.根据 2010 年业务发展计划,新华风机需要筹集大量的资金。新华风机股东之一南风 风险投资有限公司同意向新华风机提供资金,并按年收取利息。请问:根据税法规定,上述 计划将对新华风机产生哪些税务影响? 2.根据 2010 年业务发展计划,新华风机将对部分经营业务进行调整,拟在 2010 年出 售所持西华轴承公司的全部股权,预计 2010 年 10 月完成股权转让。请问:若 2010 年 10 月成功出售所持西华轴承公司的全部股权,根据企业会计准则的规定,新华风机如何编制 2010 年度合并财务报表?若新华风机与独立的第三方仅就西华轴承公司的股权签订股权转 让协议,但截至 2010 年 12 月 31 日股权转让尚未成功,根据企业会计准则的规定,新华风 机如何编制 2010 年度合并财务报表? 3. 根据 2010 年业务发展计划, 新华风机研发部门将有 5 个研发项目进入成品设计和生 产测试阶段。请问:根据企业会计准则的规定,如何划分研究阶段和开发阶段?根据企业会 计准则的规定,研究阶段和开发阶段的支出如何进行会计处理? 4. 根据 2010 年业务发展计划, 新华风机拟设立全资子公司——新华科技发展有限公司, 主要研发高新技术产品。请问:根据相关规定,高新技术企业认定有哪些条件?若新华科技 发展有限公司被认定为高新技术企业,根据税法规定可以享受哪些税收优惠政策? 要求: 假定你是求实会计师事务所新华风机审计项目的现场负责人,合伙人王自强将资料一至 资料四转发给你,并提出以下具体要求: (1) 根据资料一和资料二, 指出新华风机 2009 年度财务报表审计项目可能存在的重大 错报风险领域,并针对发现的风险领域列出应采取的实质性审计程序。 (2)根据资料三,指出新华风机的关联方包括哪些,并简要说明理由;针对资料三涉 及的关联方关系以及关联方交易, 新华风机如何在其 2009 年度财务报表附注中进 行披露? (3)根据资料四附件一和附件二中的相关要求,不考虑中国注册会计师职业道德守则

Grass -root s governance accordi ng to law i s an important foundati on for pr omoting the construction of rule of law, but als o the most basi c devel opme nt environment. D espite my good s ocial order i n Ge neral, but there are law -a bidi ng cons ciousness, social order is not standard, regardl ess of faith, Twining visit visit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s t rengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly 3 W A q C N z S G I X V F . k T x b w v g '" y ,f h c m ln o r e t u ip d s a 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nisms, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatio us, Twining visit visit, distur bing s oci al order and other mali cious extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the dare to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce g overna nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "for the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

8

W G jA z x D T . " k v r p m g ,f w h t b ly iu o c d n a e s elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensiv e law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis car riage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass ca n be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

的因素,对新华风机财务总监提出的问题给予答复。 (4)根据资料三,为合理确定新华风机管理层向审计师提供了完整的关联方及其交易 清单,应当设计并实施哪些审计程序? (5)根据资料四附件一所阐述的第三个事项,设计相应的实质性审计程序。 (6)若同意新华风机财务总监在邮件中提出的要求,帮助新华风机建立内部控制体系 以及协助其财务人员完成软件的初始化工作作为一项咨询业务时,根据中国注册 会计师职业道德守则的有关规定,指出应当从哪些方面评价其对注册会计师职业 道德基本原则产生不利影响,并提出应当采取的应对措施。

m A rass-r oots g overna nce a ccordi ng to law is a n importa nt foundation for prom oting the construction of rule of law, but also t he most basi c devel opment e nvironment. De spite my good s ocial order i n General, but there are law -abi ding consci ousne ss, s oci al order i s not standar d, regardle ss of faith, Twining visit v isit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s trengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly W G 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D T . p " b k w c y u a r ,f d h t e g in lv o s against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nism s, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatious, Twining visit visit, distur bing s oci al order and other mali cio us extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the da re to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce governa nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "f or the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

9

j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly summarize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct lead ers in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs wit h i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, la x law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofi t purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opport unities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic hara s sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non-publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strength eni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivoc all y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity a nd j usti ce. Four to de epe n grass -roots governance a ccording to la w

2011 年度注册会计师全国统一考试——综合阶段 职业能力综合测试试卷二 (样卷)
说明:本试卷共 1 题,50 分。在答题卷上解答,答在试题卷上无效。 新兴钢铁股份有限公司(以下简称“新兴钢铁”)为一家在上海证券交易所上市的钢铁 公司, 主要从事以不锈钢为主的特殊钢产品的生产和销售。 与主要用于建筑业的普通钢不同, 不锈钢属于规格较高的钢种,主要用于机器、设备及汽车等方面的制造。由于市场竞争对手 较少,不锈钢的生产技术水平要求较高,因此不锈钢的毛利率远高于普通钢产品。随着我国 经济迅速增长, 制造机器、 设备及汽车的工业不断发展, 这带动我国不锈钢的需求显著增加。 行业普遍认为在未来数年不锈钢产品的需求仍将持续上升。 制造不锈钢的一种重要原料为镍。镍广泛用于工业及消费产品,包括不锈钢、磁铁、铸 币、镍黄铜及镍青铜等多种合金。全球镍生产量约三分之二是用于制造不锈钢。我国的镍矿 石本地供应量有限,故此近年镍的进口量大幅上升。2007 年 1 月,镍成为首种突破每盎司 1 美元的基本金属,价格创历史新高,镍价格急升主要是由于存量低而需求上涨。根据行业报 告显示, 推动镍全球需求上升的其中一项主要因素为我国不锈钢产量迅速增长。 该报告预期 镍价格将会在短期内持续上升。 由于我国本地镍矿石的供应量不可能在可预见的将来大幅增 加,我国必须继续进口镍矿石以应付本地需求。 新兴钢铁原本为一家中型钢铁公司,除了生产不锈钢产品外亦生产其他的普通钢产品。 董事们基于不锈钢产品的市场需求增长较快,而且毛利率远高于普通钢,在 2007 年重组了 新兴钢铁, 将普通钢业务剥离后以其不锈钢业务上市, 并将上市募集资金收购了另外一家中 型不锈钢生产企业。 合并后的不锈钢产能由每年 100 万吨倍增至 200 万吨。 新兴钢铁的董事 们认为, 产能上升可使公司更能发挥本身在采购原材料的成本优势, 而扩大产能的规模经济 效益可提高营运效率,降低单位成本。 上市后,新兴钢铁的组织机构健全,运作良好,各会计年度连续盈利,过去 3 年实现的 年均可分配利润为 3 亿元,其中 30%作为现金股利分配给股东。新兴钢铁过去 3 个会计年 度加权平均净资产收益率平均为 7.8%。上市后新兴钢铁大量投资于生产不锈钢所需的机器 设备,其负债主要是银行的长期贷款。新兴钢铁并无任何金融性投资。新兴钢铁最近年度的 资产负债及股东权益如下: 人民币亿元 总资产 120 总负债 (80) 40 股本(每股面值 1 元) 30 公积金及留存利润 10 40

Grass -root s governance accordi ng to law i s an important foundati on for pr omoting the construction of rule of law, but als o the most basi c devel opme nt environment. D espite my good s ocial order i n Ge neral, but there are law -a bidi ng cons ciousness, social order is not standard, regardl ess of faith, Twining visit visit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s t rengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly 3 W A q C N z S G I X V F . k T x b w v g '" y ,f h c m ln o r e t u ip d s a 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nisms, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatio us, Twining visit visit, distur bing s oci al order and other mali cious extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the dare to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce g overna nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "for the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

10

W G jA z x D T . " k v r p m g ,f w h t b ly iu o c d n a e s elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensiv e law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis car riage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass ca n be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

新兴钢铁所需的镍矿石原本全在国内采购, 但随着新兴钢铁的不锈钢产量大幅提高, 国 内供应商所能提供的镍矿石已不能满足新兴钢铁的生产需要。由于镍矿石本地供应量有限, 新兴钢铁近两年的需求基本上由国外进口镍矿石满足。 新兴钢铁的镍矿石一般是从加拿大及澳大利亚的不同供应商进口, 在计入运输费用后每 吨的平均采购价仍较国内的采购价略低, 但采购价及供应量随国际总体需求波动, 新兴钢铁 未能获得稳定的镍矿石供应。 经过一轮探索后, 新兴钢铁在 2009 年在某东南亚岛国找到了一个新的镍矿石供应商 (以 下简称“岛国供应商”),并向其试采购了数批镍矿石。 该供应商提供的镍矿石品质较好,镍含量为 1%,其他供应商镍矿石的镍含量平均为 0.7%。由于该岛国较为接近我国,海运费用较低,由该岛国矿石提炼的镍金属单位成本比 由加拿大及澳大利亚矿石提炼的低,最终生产出来的不锈钢产品毛利率由原来的 25%提高 到 30%。 为了进一步了解这个新的镍矿石供应来源, 新兴钢铁委托一家技术顾问公司对该岛国供 应商进行深入的调查研究。 根据技术顾问公司提交的技术报告, 该岛国供应商的矿场位于海 岸边,矿场邻近合适的港口设施,可以低成本托运矿石,而且由于矿石的硅含量较低,比较 适合新兴钢铁的高炉加工。矿场的另一优点是其矿石均在表层,且矿场地势平坦,可简单有 效地进行采矿业务。该矿场的镍矿石含量约一亿吨,而现时新兴钢铁的镍矿石年需求量为 500 万吨,估计按年增加至 12 年后年需求量为 1500 万吨。岛国供应商获得该岛国政府授予 矿场的独家勘探及开采权,有效期尚余 12 年,可于期满时向该岛国政府协商续约费用及其 他条件。岛国政府批准开采权时明确规定每年可以开采的矿石上限 1500 万吨。 新兴钢铁位于国内的铁矿及炼钢业的中心区, 邻近数个大型铁矿及焦煤生产商, 而且所 在地区人力资源较为充裕, 镍矿石供应成为新兴钢铁扩大产能的唯一生产资源限制。 由于镍 矿石的价格及供应量均不稳定, 新兴钢铁的董事们认为这种情况不利于新兴钢铁的业务发展, 因此经常研究新兴钢铁的公司战略。 董事们认为在众多的公司总体战略中, 成长型战略是以发展壮大企业为基本导向, 是致 力于使企业在产销规模、资产、利润或新产品开发等某一方面或某几方面获得增长的战略。 根据新兴钢铁目前的情况,选择成长型的总体战略最有利于实现企业的总体目标。 新兴钢铁的董事们在阅读了技术顾问公司对岛国供应商的技术报告后认为收购岛国供 应商可能是一个符合公司战略、 可以解决生产资源限制的有效方案。 董事会为此成立了收购 专案小组,并委任梁董事为组长。梁董事有丰富的公司战略及财务管理经验,曾担任新兴钢 铁重组上市工作小组的组长,亦担任公司上市后收购另一不锈钢生产企业的工作小组组长。

m A rass-r oots g overna nce a ccordi ng to law is a n importa nt foundation for prom oting the construction of rule of law, but also t he most basi c devel opment e nvironment. De spite my good s ocial order i n General, but there are law -abi ding consci ousne ss, s oci al order i s not standar d, regardle ss of faith, Twining visit v isit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s trengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly W G 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D T . p " b k w c y u a r ,f d h t e g in lv o s against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nism s, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatious, Twining visit visit, distur bing s oci al order and other mali cio us extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the da re to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce governa nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "f or the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

11

j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly summarize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct lead ers in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs wit h i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, la x law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofi t purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opport unities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic hara s sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non-publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strength eni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivoc all y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity a nd j usti ce. Four to de epe n grass -roots governance a ccording to la w

梁董事的进一步调查研究发现, 岛国供应商虽然已开采了该矿场两年, 但仍然只是在矿 场的一个小型区域开采,并未展开全面的采矿活动,也未购置足够的机器设备,且并无充足 人力资源。原因是由于岛国供应商缺乏自有资金,而岛国的金融业并不发达,当地银行未能 为岛国供应商提供所需的贷款, 而岛国供应商亦无上市或其他融资渠道。 经梁董事与岛国供 应商初步洽商, 梁董事向董事会汇报了岛国供应商的所有者有意将岛国供应商整体出售 (包 括该企业、其勘探和开采权及其矿场等)。 岛国供应商的最近一期经审计财务报告显示, 除了勘探和开采权及矿场外, 该企业的其 他资产和负债很小。由于只是小量经营,财务报告所载的收入、成本费用及利润并不能代表 岛国供应商全面生产后的经营成果。 梁董事因此建议聘请独立的专业资产评估机构对岛国供 应商的企业价值进行评估, 作为新兴钢铁全资收购岛国供应商的议价基础。 梁董事还建议由 原来的技术顾问公司提供更深入的技术报告。 梁董事向董事会汇报了其他相关的资料。按梁董事介绍,该岛国的经济发展水平较低, 其货币与美元挂钩,由于生活水平较低,通货膨胀并不严重。由于岛国供应商现只处于初步 运营阶段,新兴钢铁在收购成功后须投入资金采购机器设备,同时需要大量招聘采矿工人。 岛国的劳动人口较多,招聘矿工较为容易,但由于普遍外语能力较差,管理人员必须选择当 地人。 然而当地的管理人员较为匮乏, 但岛国供应商的现有管理层是曾到澳大利亚留学的矿 业专家。 现时国际市场上的镍矿石一般是以美元计价, 梁董事估计岛国供应商在全面生产后的镍 矿石年生产量可以全部用于新兴钢铁的不锈钢业务, 即使有剩余的镍矿石, 梁董事认为也可 以按市价售给国内的其他需要镍矿石的企业。 为了符合岛国的相关外汇法规、 关联方交易和税法的要求, 岛国供应商售给新兴钢铁的 镍矿石必须以市价计价, 而且以岛国货币现金结算。 梁董事建议安排岛国供应商将每年度的 净利润以现金股利方式分配给新兴钢铁。 董事会批准了梁董事有关企业价值评估的建议。 梁董事与嘉伦资产评估公司的蔡评估师 会面, 讨论了各种评估方法, 最后梁董事同意了蔡评估师所建议的折现现金流估值法作为评 估岛国供应商价值的方法。 梁董事和蔡评估师共同到岛国供应商与其管理层商讨企业评估的 工作计划。 蔡评估师在会上简略介绍了计划采用的评估方法和策略, 并提出许多与该评估有 关的问题及所需的资料。 蔡评估师从两个不同角度解释决定采用折现现金流估值法的原因。 首先, 蔡评估师考虑 了企业价值评估的两种常用方法, 认为折现现金流法是两者中较为合适的。 蔡评估师继而从 另一角度解释,虽然被收购方(即岛国供应商)是一家企业,但考虑了岛国供应商的实际情 况后蔡评估师认为其所用的评估方法和策略应与项目投资的评估相近。 蔡评估师指出, 在决 定采用较为复杂的折现现金流估值法前, 曾考虑了市场法及成本法这两个较为简单的评估方 法,但最后认定该两个方法均不可行。
Grass -root s governance accordi ng to law i s an important foundati on for pr omoting the construction of rule of law, but als o the most basi c devel opme nt environment. D espite my good s ocial order i n Ge neral, but there are law -a bidi ng cons ciousness, social order is not standard, regardl ess of faith, Twining visit visit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s t rengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly 3 W A q C N z S G I X V F . k T x b w v g '" y ,f h c m ln o r e t u ip d s a 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nisms, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatio us, Twining visit visit, distur bing s oci al order and other mali cious extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the dare to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce g overna nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "for the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

12

W G jA z x D T . " k v r p m g ,f w h t b ly iu o c d n a e s elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensiv e law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis car riage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass ca n be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

蔡评估师在进行估值时以资本资产定价模型(CAPM)计算折现率,所用计算公式为: R?= R? +β (Rm-R?)+Ra 由于钢铁企业的风险与矿场的风险不尽相同, 蔡评估师利用以上公式分别计算新兴钢铁 及岛国供应商的折现率,然后以两者的平均数作为本次估值的折现率。以上公式中的 Ra为 全新投资项目风险溢价,只适用于计算岛国供应商的折现率。 经详细的调查、分析及运算后,蔡评估师认为岛国供应商在估值日的公允价值为 3.5 亿 美元整。 收购专案小组还就收购项目的政治风险、操作风险、项目风险、合规性风险及财务风险 进行了深入的研究,并将风险报告呈交董事会审阅。 在充分考虑了评估机构对岛国供应商的估值以及各种相关风险后, 董事会授权梁董事与 岛国供应商的股东进行认真的收购谈判,最后双方同意以 3.1 亿美元成交(按当时汇率折算 约为人民币 20 亿元)。新兴钢铁根据有关法律法规的规定,到各审批机关办理了相关的审 批手续。 新兴钢铁的董事会考虑了各种可能的融资渠道。 由于新兴钢铁现时债务较多, 再向银行 借款并不容易, 而且董事会也不希望为了收购而付出庞大的利息支出, 从而降低收购所带来 的利润。 新兴钢铁的董事会曾认真考虑发行 8%可转换公司债券为收购项目融资,但最后认定这 个方法不可行。董事会决定,最可行的融资方法是向新兴钢铁的现有股东配股筹集资金。梁 董事经调查后向董事会汇报, 新兴钢铁符合所有相关法规对上市公司配股和增发股票的规定。 另外,梁董事向董事会建议,为了进一步扩大新兴钢铁的股东基础,以及取得相关的采 矿技术和管理支援, 新兴钢铁向国内最具规模的金属矿产集团即兆华矿业集团有限公司 (以 下简称“兆华矿业”)定向发行股票。完成后,兆华矿业将拥有新兴钢铁定向发行后股份总 额的 5%,成为其战略投资者。 董事会决议通过了梁董事的融资方案,并到有关部门办理了相关的审批手续。 新兴钢铁按照相关证券法规,以每股人民币 2.5 元的价格向兆华矿业定向发行 1.9 亿股 普通股,并以相同价格向现有股东配售 6.1 亿股普通股。新股发行前后的股份变动如下: 新股发行前 亿股 % 21.0 70 — — 9.0 30 新股发行后 亿股 % 25.27 66.5 1.90 5.0 10.83 28.5

新兴金属集团有限公司 兆华矿业 其他公众股东
to play, good at s hows as new. To i dentify the problem, accurate pulse

m A rass-r oots g overna nce a ccordi ng to law is a n importa nt foundation for prom oting the construction of rule of law, but also t he most basi c devel opment e nvironment. De spite my good s ocial order i n General, but there are law -abi ding consci ousne ss, s oci al order i s not standar d, regardle ss of faith, Twining visit v isit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s trengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly W G 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D T . p " b k w c y u a r ,f d h t e g in lv o s against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nism s, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatious, Twining visit visit, distur bing s oci al order and other mali cio us extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the da re to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce governa nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "f or the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

13

j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly summarize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct lead ers in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs wit h i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, la x law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofi t purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opport unities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic hara s sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non-publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strength eni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivoc all y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity a nd j usti ce. Four to de epe n grass -roots governance a ccording to la w

30.0

100

38.00

100

新兴钢铁董事会认为, 岛国供应商的矿场存在各种不确定性, 据技术顾问公司报告所载, 现时的预测矿石含量的准确程度是± 20%,矿石镍含量只能在其收购一年后,对该矿场有了 充分的了解然后才能有把握地确定。 董事会因此要求梁董事与出让方协商, 以求达成一些合约安排, 以降低由于预测矿石含 量的偏差而带来的交易价格过高的风险。 新兴钢铁成功收购岛国供应商后, 董事会认为新兴钢铁的业务产生了根本的改变: (1) 以前只在我国生产经营,但现在的业务包括了一家在国外的子公司;(2)以前只是生产不 锈钢,但现在的业务包括了开采镍矿石。为此,董事会决定,在未来几年内新兴钢铁最主要 的战略是认真发展岛国供应商的开采能力, 购置全面投产所需的机器设备, 并且确保岛国供 应商的镍矿石生产可以全面配合及支持新兴钢铁的不锈钢生产业务, 最终达到岛国供应商的 所有镍矿石均提供给新兴钢铁,而将新兴钢铁外购镍矿石量降至最低。 新兴钢铁在镍矿石的供应得到保证后, 将全力专注扩展其不锈钢业务, 不仅要成为国内 不锈钢的最大供应商, 更希望能够打入国际市场。 因此新兴钢铁在可预见的将来不会发展不 锈钢以外的其他产品和业务。 董事会要求梁董事研究收购岛国供应商后, 新兴钢铁应该采用何种组织结构。 梁董事对 组织结构的七个主要类型进行了分析后,重点考虑产品事业部制结构、M 型企业结构、战 略业务单位结构及矩阵制结构等四种结构类型。 另外, 梁董事还应董事会的要求从企业内决 策的层级结构进行分析,比较了集权型及分权型的优点及缺点,并且从营业环境出发,分析 新兴钢铁应该是一家机械式企业还是有机式企业。 另外,董事会认为,收购了岛国供应商后,由于当地法规的要求,必须以岛国货币现金 结算与岛国供应商购买矿石的货款, 新兴钢铁将会面对较大的外币汇兑风险。 董事会要求梁 董事分析收购岛国供应商带来的外币汇兑风险并提供应对方案。 新兴钢铁从无使用金融工具 进行套期活动,董事会因此要求梁董事在可能的情况下避免使用金融工具。 要求: (1)概括介绍成长型战略的三种基本类型,指出哪一种类型最为适合新兴钢铁,并说 明原因。 (2)说明企业价值评估的相对估值法的定义和原理,指出常用的两大类估值乘数,并 分析蔡评估师建议采用折现现金流估值法评估岛国供应商的企业价值,而不采用 相对估值法的原因。 (3)解释蔡评估师对岛国供应商企业价值评估决定采取的评估方法(包括对市场法、
Grass -root s governance accordi ng to law i s an important foundati on for pr omoting the construction of rule of law, but als o the most basi c devel opme nt environment. D espite my good s ocial order i n Ge neral, but there are law -a bidi ng cons ciousness, social order is not standard, regardl ess of faith, Twining visit visit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s t rengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly 3 W A q C N z S G I X V F . k T x b w v g '" y ,f h c m ln o r e t u ip d s a 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nisms, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatio us, Twining visit visit, distur bing s oci al order and other mali cious extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the dare to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce g overna nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "for the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

14

W G jA z x D T . " k v r p m g ,f w h t b ly iu o c d n a e s elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly sum marize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct leaders in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs with i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, lax law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofit purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opportunities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic haras sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non -publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strengtheni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensiv e law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivocall y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis car riage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass ca n be felt in every judi cial ca ses in equity and j usti ce. Four to de epe n grass -roots governance a ccording to la w

成本法及收入法等不同方法的取舍)和策略,并列示采用折现现金流法时其评估 工作所需的主要资料以及资料的来源。 (在本题中无须详细讨论折现率) (4)说明蔡评估师所采用的资本资产定价模型算式中的 R?,β 及 Rm在计算新兴钢铁 的折现率时代表的数据,以及数据的来源。 (5)列出蔡评估师为达到对岛国供应商的企业价值评估需要作出的主要假设。 (6)列出新兴钢铁董事会在决定收购岛国供应商时必须考虑的在成功收购后出现的五 个主要风险因素。 (7) 针对岛国的政治风险及法律 (合规) 风险, 提出新兴钢铁应采取应对措施的建议。 (8)解释新兴钢铁董事会经研究后认定以发行可转换公司债券为收购项目融资的方法 不可行的主要原因。 (9) 说明新兴钢铁向兆华矿业定向发行的股份是按照有关证券法规的哪些要求定价的。 分析这次定向发行股份的定价对于向股东配售股份的影响,并且评论本次融资方 案对股东及新兴钢铁的资本结构的影响。 (10) 向梁董事提供消除董事会关注的交易价格过高风险的合约安排, 并列举梁董事在 草拟收购合约时应特别关注的三项合约条款。 (11)分析产品事业部制、M 型企业、战略业务单位及矩阵制等四种组织结构的特点 及各自的优点及缺点,并解释哪一种结构较适合完成收购交易后的新兴钢铁。针 对集权型和分权型两大企业内决策的层级结构类型,分析其优点及缺点,并结合 新兴钢铁的经营环境,选出较为适合扩大后的新兴钢铁的决策层级结构的类型。 (12) 分析新兴钢铁在收购岛国供应商后面对的外币汇兑风险。 说明新兴钢铁若进行金 融工具外汇套期活动所需的先决条件,并分析新兴钢铁能否采用一些非金融工具 的安排以降低其面对的岛国供应商外币汇兑风险。 (13) 根据相关外汇管理法律法规的规定, 分别判断新兴钢铁的以下三项外汇收入和支 出是属于经常项目外汇还是资本项目外汇: (1)收购岛国供应商所支付的价款; (2)向岛国供应商采购矿石而支出的货款; (3)从岛国供应商收取的现金股利, 并说明为何需要区分经常项目及资本项目。 (14)Suppose you are the audit manager in charge of the audit of Steel Company ( 新

兴钢铁). The audit engagement team is now planning for the next annual audit of the Steel Company. This is the first audit after the Steel Company’s acquisition of Island Supplier (岛国供货商) which is audited by a local accounting firm. You are
m A rass-r oots g overna nce a ccordi ng to law is a n importa nt foundation for prom oting the construction of rule of law, but also t he most basi c devel opment e nvironment. De spite my good s ocial order i n General, but there are law -abi ding consci ousne ss, s oci al order i s not standar d, regardle ss of faith, Twining visit v isit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s trengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly W G 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 jG z x D T . p " b k w c y u a r ,f d h t e g in lv o s against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nism s, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatious, Twining visit visit, distur bing s oci al order and other mali cio us extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the da re to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce governa nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "f or the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare to play, good at s hows as new. To i dentify the problem, accurate pulse

15

j elations hip betwee n G overnment a nd busine ss. T he "two s essi ons", General Secretary of "Pro", "cl ear" the wor d s uccinctly summarize d the new relati ons hip betwee n G overnment a nd busine ss, a s pure politics, r esha ping t he political r elationshi p s pecifie d in the dire ction. Distri ct lead ers in handling politica l and business relati ons, engage i n tradi ng power for mone y, a nd finally stumble d, we a l ess on, a lways keep i n mind that "Pro", "cl ean" pra ctici ng "Pro", "clear". "Pro" is t o open a sincere e ngagement with private enter prise to hel p solve practi cal difficulties; " Cl ear "is to clarify the D ivision of power, exerci sed i n a ccor dance wit h, private e ntrepre neurs wit h i nnoce nt purit y, not abusi ng power for pers onal gain, not to e ngage in tra ding power for money. Thir d, in order to mai ntain fairne ss a nd j ustice. Fairne ss and justice i s the lifeline of the r ule of la w, is t he be st devel opme nt environme nt. Currently, la x law enfor cement a nd t he judici al se ctor in our regi on al so exist to varyi ng degre es, la w z x " k A W T G y D . p v d ,b w la f u r s c e h g in t m o enforceme nt de partments a nd individual wi ndow units power for pers onal gains and bri bes, thick friends, relations, human cases , money cas es i n whi ch seri ously infringe on t he legitimate rig hts and inter ests of enterpri ses a nd pe ople . Es pecia lly some law e nforcement and inspe ction for pr ofi t purpose s, deliberately l ooki ng for corporate loophole s, found dire ctly under t he ticket does not give busi nes s impr ovement opport unities. We re cruit a com pany doe sn't ea sily, cultivati ng a busi nes s more difficult, never for personal gai n, systematic hara s sment, card, l ast checke d to check t o ge t the enter prise coll apse d. To g uarantee t he legitimate rig hts a nd i nterests. Al ways pr oce ed from the overall situati on of reform and devel opme nt of servi ces , fully consider t he chara cteristics of pr oducti on a nd ma nagement i n non-publi c e nterpris es a nd social benefits, a n a ccurate grasp of legal limits, prote ct the enthusia sm of e ntrepreneurs and pra cti tioners in innovation and e ntrepre neurs hip, enhancing expectations a nd confi dence. To pr omote strict e nforceme nt. Strength eni ng law enfor cement procedur es, impr ove law enfor cement performance evaluati on, strengthe ning t he s upervi sion of law enfor cement, ex ploration and pra ctice of risk control mecha nism of law enfor cement to f urther sta ndardize t he s ocial s ecurity, urba n management, r oad traffic admi nistrative law enfor cement, effectively free, extensive law -enfor cement and lax enfor cement of law enforceme nt and other iss ues. To uphol d justi ce. Justice i s the last li ne of Defense t o s afeguard fairne ss and justice, t o unequivoc all y support the courts and pr ocuratorates independently exerci se level .. . Judi cial a ctivities were rampa nt, must not be allowe d to run, favors, money, must not be all owe d to knowingly vi olate the mis carriage, vi olations of the legitimate rights and intere sts of the mas ses must not be all owed t o abuse of powe r, to make forest mass can be felt in every judi cial ca ses in equity a nd j usti ce. Four to de epe n grass -roots governance a ccording to la w

required by the engagement partner to send an English email to the auditor of Island Supplier, concerning the coordination between group auditor and the component auditor.(14 marks)

Grass -root s governance accordi ng to law i s an important foundati on for pr omoting the construction of rule of law, but als o the most basi c devel opme nt environment. D espite my good s ocial order i n Ge neral, but there are law -a bidi ng cons ciousness, social order is not standard, regardl ess of faith, Twining visit visit a nd other outsta ndi ng problems. We want to a ctively prom ote the field of multi-level gov erna nce a ccording t o law, promote t he continuous impr ovement of the social environment. To promote universal com pliance. A ctively foster the rul e of law culture, carry out law publicity a nd educati on on honesty and trustw orthiness, g uide t he mass es and cons ciously a bide by the la w, failing to find method, pr oblem -solvi ng method, method of gradually cha nging the w orld, he is not looking for but s omeone "unspoken rul es", formed all law la w, abi de by t he good atmos phere. To s t rengthen t he comprehensive ma nagement of public se curit y. De epe ning peace xi ngan constructi on, strongly 3 W A q C N z S G I X V F . k T x b w v g '" y ,f h c m ln o r e t u ip d s a 形 情 止 禁 律 作 以 可 民 公 织 组 他 其 、 法 力 能 偿 清 代 有 。 为 任 责 担 承 者 或 照 按 时 行 履 不 务 当 , 定 约 权 债 和 人 : 念 概 的 证 保 against viole nce crime, mafia and serious crimi nal offences, to prote ct the legitimate rights a nd i nterests of citi zens, legal pers ons, carry out crimi nal policy of temper justi ce with mercy, the maximum stimulating s ocial vitality, and earne stly safeguard social harmony and stabilit y. To resolve social confli cts by law. To further sm oot h cha nnels of reporting s oci al conditi ons and public opi nion, improvi ng regulati on, ar bitration, as well a s dis pute res oluti on me cha nisms, im plement fully the petitioners ' cases "thir d-party" hearing s and supervisi ng system of letters and call s, and to res olve the involved law law suit int o the or bit of rule of law, vexatio us, Twining visit visit, distur bing s oci al order and other mali cious extortion, res olutely crack dow n. Five, improvi ng ca dres Vitale, provide strong protecti on for forest development XI Ge neral Secretary stre sse d that the compre hensive revitaliza tion in Northeast China, nee ds a hig h quality, soli d style, ca dres of the dare to play. Cadre cadre s is a pl edge, should wa nt to do work a nd a ble to do good, e nthusiasm is paramount. Treat party ca dres, it is necessary to Stri ct management, a nd warm care, ena ble the broa d masse s of ca dres w ork hard w ork, thi s is two parallel pri nci ples . In stri ct accorda nce with the standards of good cadre s sele ction and a ppoi ntment, the real officers, dare officer s, those who want t o play, g ood as excell ent ca dres at all level s of leader shi p in the past. At pre sent, s ome lea ding cadres w ork initiative i s not high, beyond political , idle, la zy governa nce g overna nce, not as, sl ow, me ssy and a phenomenon still exist to var ying degree s, affected and restricte d economic a nd s ocial devel opment. We must mobilize the enthusia sm of cadr es as a n urgent task, a dhere to combinati on of ince ntives a nd constraints, a nd a dhere t o the strict ma nagement and warm care, practi cal sol ution "for the officers not to" pr oblem, motivate cadres a nd better lead the ma sses t o an undertaki ng, the cadr es and create the new a chi evement in a dare

to play, good at s hows as new. To i dentify the problem, accurate pulse

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