问题 判断题

在企业与关联方发生交易的情况下,企业应在会计报表附注中披露的内容包括关联方关系的性质、交易类型及其交易要素。( )

答案

参考答案:

问答题 案例分析题

2010年1月,注册会计师甲、乙、丙三人在北京成立了一家会计师事务所,性质为特殊的普通合伙。甲、乙、丙在合伙协议中约定:

(1)甲、丙分别以现金300万元和50万元出资,乙以一套房屋出资,作价200万元,作为会计师事务所的办公场所:

(2)会计师事务所的盈亏按照各自的出资比例享有和承担;

(3)甲负责执行合伙事务。

2011年2月,乙拟将其在会计师事务所中的财产份额转让给A。丙表示同意,甲则对乙拟转让的财产份额主张优先购买权,乙以合伙协议中未约定优先购买权为由予以拒绝。

2011年3月,丙在为B公司提供审计服务时,因重大过失给B公司造成300万元损失。该会计师事务所现有全部财产价值250万元,其中,乙用于出资的房屋变现价值为230万元。该会计师事务所在将全部财产用于赔偿8公司后,要求丙向B公司支付剩余的50万元赔偿金。丙则认为,合伙协议约定合伙人对于会计师事务所的亏损按照各自出资比例承担,自己不应对合伙企业财产不足清偿的债务承担全部责任。乙认为其对此债务只应以出资额为限承担责任,而其出资的房屋已经升值,目前变现价值为230万元,故丙应退还其30万元。

2011年5月,因会计师事务所在北京的业务量下降,甲提出将会计师事务所的主要经营地点迁至上海。在合伙人会议上,乙对此表示赞同,丙则反对。甲、乙认为,其二人人数及所持出资额均超过半数,且合伙协议对此无特别约定,于是作出迁址决议。

根据上述内容,分别回答下列问题:

(1)甲对乙拟转让给A的合伙企业财产份额是否享有优先购买权?并说明理由。

(2)乙是否有权要求丙退还30万元?并说明理由。

(3)丙是否应当单独承担对8公司剩余50万元的赔偿责任?并说明理由。

(4)将会计师事务所迁至上海的决议是否有效?并说明理由。

阅读理解

阅读下面的短文,并根据短文后的要求答题(请注意问题后的字数要求

Everyone has got two personalities (性格)- the one that is shown to the world and the other that is secret and real. You don’t show your secret personality when you're awake because you can control your behaviour, but when you're asleep, your sleeping position shows the real you. In a normal night, of course, people frequently change their position. The important position is the one that you go to sleep in.

● If you go to sleep on your back, you're a very open person. You normally trust people and you are easily influenced by fashion or new ideas. You don’t like to upset people, so you never express your real feelings. You’re quite shy and you aren’t very confident.

● If you sleep on your stomach, you are a rather secretive person. You worry a lot and you're always easily upset. You're very stubborn, but you aren't very ambitious. You usually live for today not for tomorrow. This means that you enjoy having a good time.

●If you sleep on curling(蜷缩)up, you are probably a very nervous person. You have a low opinion of yourself and so you're often defensive. You're shy and you don't normally like meeting people. You prefer to___________________.

●If you sleep on your side, you have usually got a well-balanced personality. You know your strengths and weakness. You're usually careful. You have a confident personality. You sometimes feel anxious, but you don't often get depressed. You always say what you think even if it annoys people.

1. What is the best title of the passage? (Please answer within 10 words.)

_____________________________________________

2. Which sentence in the passage can be replaced by the following one?

You always stick to your own opinion, but you don't have far-reaching goals.

____________________________________________

3. Please fill in the blank with proper words or phrases to complete the sentence.

(Please answer within 10 words.)

_____________________________________________

44. Sleeping positions and personalities