问题 问答题

注册会计师对A公司2011年度财务报表执行审计业务过程中,在外勤审计工作结束前,遇到以下几项与销售相关的业务,如果不考虑重要性水平,判断是否应当提出调整建议,如果需要,请列出调整分录。

2011年12月1日,A公司采用分期收款方式向丙公司销售C产品一台,销售价格为6000万元,合同约定发出C产品当日收取价款2520万元(该批价款包括分期收款销售应收的全部增值税),余款分3次于每年12月1日等额收取,第一次收款时间为2011年12月1日(第一次收款时间为全部纳税义务发生时间)。C产品的成本为5000万元。产品已于同日发出,并开具增值税专用发票,该产品现销方式下的公允价格是5509.5万元。银行同期贷款利率为6%(假设实际利率也是6%)。A公司于2011年确认主营业务收入6000万元,确认主营业务成本5000万元。

答案

参考答案:需要提出调整建议,调整分录为:
借:营业收入 490.5
贷:长期应收款——未确认融资收益 490.5
借:长期应收款——未实现融资收益 20.05[(4500-490.5)×0.06/12]
贷:财务费用 20.05

阅读理解

Having returned from her round trip, the angry woman stood outside the ticket office of the station. “The railway should pay me back£12, so you owe me the money,” she said to Harry Jenks, the young man who was working at the office. “You sold me a ticket for May 22nd, but there was no ship from Jersey that night. So my daughter and I had to stay in a hotel. It cost me £12.”

Harry was worried. He remembered selling the woman a return ticket. “Come into the office, Madam,” he said politely, “I’ll just check the Jersey timetable for May 22nd.”

The woman and her little girl followed him inside. She was quite right, as Harry soon discovered. There was no sailing on May 22nd. How could he have made such a careless mistake? He shouldn’t have sold her a ticket for that day. Wondering what to do, he smiled at the child. “You look sun burnt,” he said to her, “Did you have a nice holiday in Jersey?”

“Yes,” she answered, shyly, “The beach was lovely. And I can swim, too!”

“That’s fine,” said Harry. “My little girl can’t swim a bit yet. Of course, she’s only three…”

“I’m four,” the child said proudly, “I’ll be four and a half.”

Harry turned to the mother. “I remember your ticket, Madam,” he said, “But you didn’t get one for your daughter, did you?”

“Er, well…”woman looked at the child, “I mean… she hasn’t started school yet. She’s only four.”

“A four-year-old child must have a ticket, Madam. A child’s return ticket to Jersey costs…let me see…£13.50. So if the railway pays your hotel, you will owe£1.50. The law is the law, but since the fault was mine…”

小题1:What happened to the woman?

A.She had to buy the return ticket in Jersey.

B.She had to return home a day earlier.

C.She had to stay in a hotel for one night.

D.She couldn’t use the ticket for the round trip.小题2:Which of the following is true?

A.Harry’s daughter could swim very well.

B.The Jersey timetable was totally wrong.

C.Actually, the little girl didn’t need a ticket.

D.The little girl was satisfied with the holiday.小题3:Harry started talking to the little girl because he _________.

A.did not know what to do

B.wanted to be friendly to her

C.had a little girl about the same age

D.wanted to find a way out from her小题4:According to the passage, we know that Harry was _________.

A.careful

B.hard-working

C.serious

D.smart小题5:What would be the end of the story?

A.The woman would ask the police for help.

B.The woman would see the head of the station.

C.The woman would insist on getting back£12.

D.The woman would stop arguing and leave.

单项选择题