投资者不得滥用资金、持股等优势进行集中交易，影响股票交易价格的正常形成机制。

判断题企业发生会计政策变更应在追溯调整法和未来适用法中选择进行会计处理。（）

未分类题东方公司拟进行一项完整工业项目投资，现有甲、乙、丙三个可供选择的互斥投资方案。已知相关资料如下：资料一：已知甲方案的净现金流量为：NCF0＝-800万元，NCF1＝-200万元，NCF2＝0万元，NCF3～ll＝250万元，NCF12＝280万元。假定运营期不发生追加投资，东方公司所在行业的基准折现率为16%。资料二：乙方案在不同情况下的各种投资结果及出现概率等资料见表：资料三：假定市场上的无风险收益率为10%，风险价值系数为10%；资料四：丙方案净现值的期望值为120万元，净现值的标准离差率为60%。要求：(1) 根据资料一，指出甲方案的建设期、运营期、项目计算期、原始投资，并说明资金投入方式；(2) 根据资料一，计算甲方案的净现值；(3) 根据资料二，计算表中用字母A～E表示的指标数值(要求列出计算过程)；(4) 根据资料三，计算乙方案投资的必要收益率(计算结果四舍五入取整)；(5) 根据净现值指标评价上述三个方案的财务可行性；(6) 假设乙方案的项目计算期为6年，丙方案的项目计算期为4年，用计算期统一法确定最优方案(折现率为16%)。已知资金的时间价值系数如下：(P F，16%，1)＝0.8621， (P F，16%，2)＝0.7432，(P F，16%，4)＝ 0.5523，(P F，16%，6)＝0.4104，(P F，16%，8)=0.3050，(P F，16%，12)＝0.1685，(P A，16%，4)＝2.7982，(P A，16%，6)＝3.6847，(P A，16%，9)＝ 4.6065

未分类题某企业年初所有者权益构成情况如下: 实收资本1500万元，资本公积100万元，盈余公积300万元，未分配利润为200万元，本年实现利润总额为600万元，按净利润的10%计提法定盈余公积，按5%计提任意盈余公积，宣告发放现金股利为80万元。企业所得税税率为25%。假定不存在纳税调整事项及其他因素。 该企业年末未分配利润为( ) 万元。

问答题试结合IS-LM模型论述货币政策效果。

未分类题企业将盈余公积转增资本，关于该业务以下说法正确的有（）。

未分类题2013年3月1日，北京的甲公司向上海的乙公司订购2吨蜂蜜，双方约定合同总价款为20万元，乙公司应于2013年5月1自前交货，合同签订后10日内甲公司以银行承兑汇票方式一次全额支付购买价款。2013年3月5日，甲公司依约签发一张金额为20万元，出票日起3个月付款的汇票给乙公司，A银行承兑该汇票，但汇票上未记载付款地点；乙公司取得汇票后将其背书转让给丙公司。2013年4月，甲公司将其与乙公司订立的蜂蜜买卖合同转让给丁公司以抵偿债务，并快递通知乙公司，乙公司签收快递后未作任何回复。2013年5月1日，乙公司将蜂蜜送至丁公司，丁公司验货时发现有20％的蜂蜜已经变质，遂要求解除整个合同、退回全部货物；乙公司则以丁公司未及时验货、保存措施不当为由拒绝退货。经查，丁公司验收及时，保存措施恰当，但纠纷发生后，丁公司对该批蜂蜜放任不管，蜂蜜已经全部变质。2013年8月，丙公司向A银行提示付款被拒绝，遂向乙公司进行追索，乙公司拒绝向其承担票据责任。要求：根据上述资料，回答下列问题。(1)甲公司签发的汇票未记载付款地点，汇票是否有效?并说明理由。(2)甲公司未取得乙公司回复，即将其与乙公司订立的蜂蜜买卖合同转让给丁公司是否有效,并说明理由.(3)丁公司验货时发现20%的蜂蜜变质,是否有权直接要求解除整个合同,退回全部货物?并说明理由.(4)其余80%蜂蜜变质的损失应当由谁承担?并说明理由.(5)乙公司是否有权拒绝向丙公司承担数所责任?并说明理由.

判断题政府以购买者身份从企业购入商品属于政府补助。

未分类题根据<巴塞尔协议Ⅱ》，债务人对银行的实质性信贷债务逾期()天以上的，即被视为违约。A.30B.60C.90D.18

未分类题等额本金还款法在贷款期内每( )等额偿还贷款本金。

未分类题除房地产开发商、中介机构认及担保公司以外的其他合作机构风险的防范措施不包括( )。

未分类题全日制本专科生每人每年申请贷款额度不超过( )元。

未分类题强调降低银行成本，使银行保持令人满意的边际利润。

未分类题ABC公司为解决经营资金紧张问题,经批准于2004年1月1日发行3年期公司债券,债券面值为200万元,债券年利率为12%,到期一次还本付息,每年年末计算债券应计利息?摊销债券溢折价,债券溢折价采用直线法摊销?但是,2004年1月1日并未发行出去,7月1日以218万元价格发行,发行费用1万元(不重要),发行收入全部收到存入银行?其中DEF公司购买了ABC公司发行的全部债券的60%,实际支付价款130.8万元,已用银行存款支付,另外,以现金2000元支付有关税费?DEF公司为ABC公司的全资子公司?要求:(1)编制ABC公司2004年应付债券的有关会计分录?(2)编制DEF公司2004年债券投资的有关会计分录?(答案中的金额单位用万元表示?)

未分类题(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)Required:Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.Note: The mark allocation is shown against each of the items above.Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)

未分类题Which one of the following taxes is administered by the local offices of the State Administration of Taxation (State Tax Bureau)?