搜题请搜索小程序“爱下问搜题”
问题 单项选择题

某银行一年共发放贷款50000万元人民币，平均年利率是7%，在这一年中，共吸收存款55000万元，平均年利率3%，中间结算业务收入400万元，在这一年中银行共支付职工工资、奖金等500万元，其他开支700万元。这一年银行利润是万元（）。

A、650

B、1050

C、1150

D、1350

答案

参考答案：B

解析：

【考点】商业银行的业务

【分析】存款业务是商业银行的基础业务。贷款业务是商业银行的主体业务，利润的主要来源。结算业是商业银行为社会经济活动中发生的货币收支提供手段与工具的服务，银行收取一定的服务费用。银行利润=贷款利息收入-存款利息支出+中间结算业务收入-职工工资、奖金-其他开支，故这一年银行利润是50000万*7%-55000万*3%+400万-500万-700万=1050万元，本题答案选B。

问答题

5.Greenfields Co specialises in manufacturing equipment which can help to reduce toxic emissions in the production of chemicals. The company has grown rapidly over the past eight years and this is due partly to the warranties that the company gives to its customers. It guarantees its products for five years and if problems arise in this period it undertakes to fix them, or provide a replacement product.You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.Receivable balance owing from Yellowmix CoGreenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.Warranty provisionThe warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.Required:

(b) For each of the two issues above:(i) Discuss the appropriateness of written representations as a form of audit evidence; and (4 marks)(ii) Describe additional procedures the auditor should now perform in order to reach a conclusion on the balance to be included in the financial statements. (6 marks)Note: The total marks will be split equally between each issue.
查看答案
多项选择题

非远程报税的汉字防伪企业报税需要携带（）？

A.金税卡

B.IC卡

C.报税盘Ⅱ型

D.主机
查看答案