问题 问答题

A、B注册会计师在ABC会计师事务所负责验资业务。在2×11年承办的验资业务中,存在以下事项: (1) 甲公司股东约定用货币资金2000万元增加注册资本。经A、B注册会计师审验,确认了甲公司新增注册资本2000万元。但A、B注册会计师发现,甲公司由于经营不善造成重大亏损,导致增资前的净资产小于注册资本。 (2) 乙公司系分期出资注册成立的公司,首次出资已由A、B注册会计师在2×10年12月25日审验完毕。2×11年,A、B注册会计师在审验第二次出资时,发现乙公司股东有明显的抽逃前期出资迹象。 (3) 丙公司拟增加注册资本5000万元。某股东根据增资协议,投入了房屋资产2000万元,但尚未办理产权转移手续。股东承诺在半年内办理过户手续。 (4) 丁公司股东约定增资1000万元,A、B注册会计师在审验中发现,丁公司尚未对实收资本的变更情况做出相关的会计处理,且拒绝了A、B注册会计师提出的需作相关会计处理的建议。 (5) 戊公司拟增加注册资本1500万元。某股东根据增资协议,投入了土地使用权1000万元。由于该土地使用权所在区域土地交易活跃,股东一致认为可参考同类地段的近期土地使用权交易价格来确认该土地使用权的出资价格。为了节约相关资金,未对土地使用权进行资产评估。 请分别针对上述5种情况,说明注册会计师应当在验资报告说明段中说明,还是应当拒绝出具验资报告并解除业务约定。如果在说明段中说明,请简要写出应说明的内容。

答案

参考答案:

解析:(1) 应当在验资报告说明段中说明。说明甲公司由于经营不善造成重大亏损,导致增资前的净资产小于注册资本。 (2) 应当在验资报告说明段中说明。说明乙公司股东有明显抽逃前期出资迹象。 (3) 拒绝出具验资报告并解除业务约定。 (4) 应当在验资报告说明段中说明。说明丁公司尚未对实收资本的变更情况做出相关的会计处理。 (5) 拒绝出具验资报告并解除业务约定。

单项选择题 B型题
单项选择题

Regardless of their political affiliation, in all countries women must overcome a host of stumbling blocks that limit their political careers. "Most obstacles to progress consist of (1) of various kinds," says the Inter-Parliamentary Union (IPU), a Geneva-based organization (2) 139 parliaments, including the lack of time, training, information, self-confidence, money, support, motivation, women’s networks and solidarity between women.

In every culture, prejudice and stereotypes (3) hard. The belief still holds (4) that women belong in the kitchen and (5) the children, not at election (6) or in the Speaker’s chair. The media often reinforce traditional images of women, who, upon entering politics, also bear the brunt (正面冲击) of verbal and physical (7) .

In impoverished (贫穷的) countries (8) by civil conflicts and deteriorating economic and social conditions, women are (9) by the tasks of managing everyday life and looking after their families.

The IPU stresses the general lack of child-care facilities—often (10) a privileged few—the (11) of political parties to change the times and running of meetings and the weak backing women receive from their families. That support, which is (12) as well as financial, is (13) vital because women have internalized (14) images of themselves since the (15) of time and often suffer from low self-confidence.

Another obstacle is the lack of financial resources, especially as election campaigns become increasingly expensive. (16) , women encounter more or less open machismo (男子汉的高傲) in the (17) of closed political circles (18) entry to the "second sex. " Lastly, they (19) the lack of solidarity between women, (20) by the fact that the number of available positions is limited.

4()

A.sway

B.water

C.truth

D.proof