A.净利润B.经营活动现金净流量C.融资活动现金净流量D.投资活动现金净流量一家非金融类企业将其应收账款实施了……

未分类题In June 2014, a property management company collected a total of RMB250,000 from the property landlords, of which RMB100,000 was for the water and electricity allocated to the landlords and RMB120,000 was for the salaries of the security guards.How much business tax (BT) should the property management company pay in June 2014?

未分类题‘Happy and healthy’ is a traditional independent health food business that has been run as a family company for 40 years by Ken and Steffi Potter. As a couple they have always been passionate campaigners for healthy foods and are more concerned about the quality of the foods they sell than the fi nancial detail of their business. Since the company started in 1970, it has been audited by Watson Shreeves, a local audit fi rm. Mr Shreeves has overseen the Potters’ audit for all of the 40 year history (rotating the engagement partner) and has always taken the opportunity to meet with Ken and Steffi informally at the end of each audit to sign off the fi nancial statements and to offer a briefi ng and some free fi nancial advice in his role as what he calls, ‘auditor and friend’. In these briefi ngs, Mr Shreeves, who has become a close family friend of the Potters over the years, always points out that the business is profi table (which the Potters already knew without knowing the actual fi gures) and how they might increase their margins. But the Potters have never been too concerned about fi nancial performance as long as they can provide a good service to their customers, make enough to keep the business going and provide continued employment for themselves and their son, Ivan. Whilst Ken and Steffi still retain a majority shareholding in ‘Happy and healthy’ they have gradually increased Ivan’s proportion over the years. They currently own 60% to Ivan’s 40%. Ivan was appointed a director, alongside Ken and Steffi , in 2008.Ivan grew up in the business and has helped his parents out since he was a young boy. As he grew up, Ken and Steffi gave him more and more responsibility in the hope that he would one day take the business over. By the end of 2009, Ken made sure that Ivan drew more salary than Ken and Steffi combined as they sought to ensure that Ivan was happy to continue in the business after they retired.During the audit for the year ended 31 March 2010, a member of Watson Shreeves was performing the audit as usual when he noticed a dramatic drop in the profi tability of the business as a whole. He noticed that whilst food sales continued to be profi table, a large amount of inventory had been sold below cost to Barong Company with no further explanation and it was this that had caused the reduction in the company’s operating margin. Each transaction with Barong Company had, the invoices showed, been authorised by Ivan.Mr Shreeves was certain Ken and Steffi would not know anything about this and he prepared to tell them about it as a part of his annual end of audit meeting. Before the meeting, however, he carried out some checks on Barong Company and found that it was a separate business owned by Ivan and his wife. Mr Shreeves’s conclusion was that Ivan was effectively stealing from ‘Happy and healthy’ to provide inventory for Barong Company at a highly discounted cost price. Although Mr Shreeves now had to recommend certain disclosures to the fi nancial statements in this meeting, his main fear was that Ken and Steffi would be devastated if they found out that Ivan was stealing and that it would have long-term implications for their family relationships and the future of ‘Happy and healthy’.Required:(a) Explain how a family (or insider-dominated) business differs from a public listed company and, using evidence from the case, explore the governance issues of a family or insider-dominated business. (10 marks)(b) Mr Shreeves is a professional accountant and auditor. Explain why he is considered a professional by society and describe the fundamental principles (or responsibilities) of professionalism that society expects from him and all other accountants. (7 marks)(c) Discuss the professional and ethical dilemma facing Mr Shreeves in deciding whether or not to tell Ken and Steffi about Ivan’s activity. Advise Mr Shreeves of the most appropriate course of action. (8 marks)

未分类题销售商品收入560万元，提供劳务收入110万，处置投资性房地产收入320万，收到补偿已发生的损失的政府补助36万，应记入营业收入的金额为（ ）万元。

未分类题某企业2014年度的利润总额为1 000万元，其中包括本年收到的国库券利息收入20万元；企业全年实际发生的业务招待费为350万元（假定税法规定的扣除标准为400万元），假定该企业无其他纳税调整项目，企业所得税税率为25％。则该企业2014年所得税费用为（ ）万元。

单项选择题可以用下面哪种方式估算可持续经济增长率?()。

单项选择题假设当前央行的法定存款准备金率为10%，本期银行体系中存款账户余额增加了100亿元，则将会有多少的实际货币供给量被创造出来?()。

单项选择题作为分析师，下面哪种经济现象是你不能够仅仅通过观察通货膨胀率指标便能够判断其是否出现或发生的?()。

未分类题甲公司为增值税一般纳税人，适用的增值税税率为17%。2017年6月1日对外销售产品一批，开具的增值税专用发票上注明的价款为10万元，增值税税额为1.7万元，甲公司收到购货方以银行存款支付的部分货款5万元，其余款项购货方以银行承兑汇票支付。根据以上经济业务，甲公司应当编制( )。

单项选择题下列有关国内生产总值(GDP)的描述中，哪一个是正确的?()。

未分类题某公司拟采购一批零件，供应商报价如下：(1)30天内付款，价格为9 750元；(2)31至60天内付款，价格为9 870元；(3)61至90天内付款，价格为10 000元。假设银行短期贷款利率为15%，每年按360天计算。要求：计算放弃现金折扣的成本(比率)，并确定对该公司最有利的付款日期和价格。30天付款：折扣率＝(10000-9750) 10000＝2.5%(2)采用回归分析法预测2005年的资金占用量：

未分类题2016年12月31日，AS公司对下列资产进行减值测试，有关资料如下：资料一：对作为固定资产的机器设备进行检查时发现该类机器出现减值迹象。该类机器原值为8000万元，累计折旧5000万元，2016年年末账面价值为3000万元。该类机器公允价值总额为2000万元，直接归属于该类机器的处置费用为100万元。尚可使用年限为5年，预计其在未来4年内产生的现金流量分别为：600万元、540万元、480万元、370万元；第5年产生的现金流量以及使用寿命结束时处置形成的现金流量合计为300万元；在考虑相关凶素的基础上，公司决定采用5%的折现率。复利现值系数如下：(P F，5%，1)=0.95238：(P F，5%，2)=0.90703；(P F，5%，3)=0.86384；(P F，5%，4)=0.82270；(P F，5%，5)=0.78353资料二：一项作为无形资产的专有技术账面成本为190万元，累计摊销额为100万元，已计提减值准备为零，该专有技术已被其他新的技术所代替，其为企业创造经济利益的能力受到重大不利影响。公司经分析，认定该专有技术虽然价值受到重大影响，但仍有30万元的剩余价值。资料三：为扩展生产规模，于2014年年底开始建造新厂房，工程开工一年后，因资金闲难无法继续施工，停工到2016年年末已有1年，企业内部报告有证据表明预计在未来3年内资金困难仍得不到解决，在建工程仍会停滞不前。该在建工程目前挂账成本为600万元，该在建工程存在活跃市场，其公允价值为256万元，处置费用为6万元。扣除继续建造所需投入因素预计未来现金流量现值为260万元，未扣除继续建造所需投入因素预计未来现金流量现值为270万元。要求：计算AS公司2016年12月31日对上述各项资产计提的减值损失，并编制会计分录。(计算结果保留两位小数，答案中金额单位用万元表示)

未分类题2017年10月20日，事业单位接受捐赠，收到一张100000元支票，会计处理正确的是()。

判断题对银行来说，按季结算比按月结算能为银行带来更多的收益。

未分类题Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

未分类题A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.Which of the following statements is correct?