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              2013年高級會計師考試試題及答案解析
              [ 作者: 方舟教育 | 時間:2015/5/16 | 瀏覽:3418次 ]
              [ 關鍵詞:]

              高級會計實務試題

                (本試題共九道案例分析題。第一題至第七題為必答題;第八題、第九題為選答題,考生應選其中一題作答)

                答題要求:

                (1)使用黑色字跡簽字筆填寫試題本上右上角姓名、準考證號;

                (2)使用0.5-0.7毫米的黑色字跡簽字筆在答題卡中指定答題區域內作答,否則按無效答題處理;

                (3)計算出現小數的,保留兩位小數;

                (4)字跡工整、清楚。

              案例分析題一(本題15分)

               

               

                甲公司為一家從事服裝生產和銷售的國有控股主板上市公司。根據財政部和證監會有關主板上市公司分類分批實施企業內部控制規范體系的通知,甲公司從2012年起,圍繞內部控制五要素全面啟動內部控制體系建設。2012年有關工作要點如下:

                (1)關于內部環境。董事會對內部控制的建立健全和有效實施負責;董事會委托A咨詢公司為公司內部控制體系建設提供咨詢服務,選聘B會計師事務所對內部控制有效性實施審計。A咨詢公司為B會計師事務所聯盟的成員單位,具有獨立法人資格。

                (2)關于風險評估。受國際金融危機的持續影響,甲公司境外市場銷售額和利潤額急劇下降,董事會經審慎研究、集體決策并報股東大會審議通過后,決定調整發展戰略,迅速啟動“出口轉內銷”戰略。由于國內信用環境尚不成熟,戰略調整后可能導致銷售賬款無法收回的風險明顯增大,財務部門提議將銷售方式由賒銷改為現銷,并在批準后實施。

                (3)關于控制活動。甲公司在對企業層面和業務層面活動進行全面控制的基礎上,重點對資金活動、采購業務、銷售業務等實施控制。一是實施貨幣資金支付審批分級管理。單筆付款金額5萬元及5萬元以下的,由財務部經理審批;5萬元以上、20萬元及20萬元以下的,由總會計師審批;20萬元以上的由總經理審批。二是強化采購申請制度,明確相關部門或人員的職責權限及相應的請購和審批程序。對于超預算和預算外采購項目,無論金額大小,均應在辦理請購手續后,按程序報請具有審批權限的部門或人員審批。三是建立信用調查制度。銷售經理應對客戶的信用狀況作充分評估,并在確認符合條件后經審批簽訂銷售合同。

                (4)關于信息溝通。甲公司在已經建立管理信息系統和業務信息系統的基礎上,充分利用信息系統之間的可集成性,將內部控制措施嵌入公司經營管理和業務流程中,初步實現了自動控制。

                (5)關于內部監督。內部審計部門經董事會授權開展內部控制監督和評價,檢查發現內部控制缺陷,督促缺陷整改。甲公司內部審計部門和財務部門均由總會計師分管。

                (6)關于外部審計。B會計師事務所在執行內部控制審計時,發現甲公司財務管理信息系統存在設計漏洞,導致公司成本和利潤發生重大錯報。甲公司技術人員于2012年12月30日完成對系統的修復后,成本和利潤數據得以更正。B會計師事務所據此認為上述內部控制缺陷已得到整改,不影響會計師事務所出具2012年度內部控制審計報告的類型。

                要求:

                1、根據《企業內部控制基本規范》及其配套指引等有關規定的要求,逐項判斷資料(1)、(3)、(4)、(5)、(6)項內容是否存在不當之處;對存在不當之處的,分別指出不當之處,并逐項說明理由。

                2、根據資料(2),說明財務部門提議采用的風險應對策略類型及其優點和缺點。

                【分析與解釋】

                1、資料(1)存在不當之處。(0.5分)

                不當之處:董事會同時選聘A咨詢公司和B會計師事務所分別承擔內部控制咨詢和審計服務不當。(1分)

                理由:A咨詢公司為B會計師事務所的網絡成員,為保證內部控制審計工作的獨立性,兩者不可同時分別為同一企業提供咨詢和審計服務。(1分)

                或:A咨詢公司和B會計師事務所具有關聯關系,兩者不可同時分別為同一企業提供咨詢和審計服務。(1分)

                資料(3)存在不當之處。(0.5分)

                不當之處一:20萬元以上資金支付由總經理審批不當。(0.5分)

                理由:大額資金支付應當實行集體決策或聯簽制度。(0.5分)

                或:對于總經理的支付權限也應當設置上限。(0.5分)

                不當之處二:超預算和預算外采購項目,無論金額大小,均應在辦理請購手續后,按程序報請具有審批權限的部門或人員審批的表述不當。(0.5分)

                理由:超預算和預算外采購項目,應先履行預算調整程序,由具有審批權限的部門或人員審批后,再行辦理請購手續。(0.5分)

                不當之處三:銷售經理同時負責客戶信用調查和銷售合同審批簽訂不當。(0.5分)

                理由:客戶信用調查和銷售合同審批簽訂屬于不相容職責,應當分離。(0.5分)

                或:違背了不相容職務相分離的原則。(0.5分)

                或:違背了制衡性原則的要求。(0.5分)

                資料(4)不存在不當之處。(1分)

                資料(5)存在不當之處。(0.5分)

                不當之處:總會計師同時分管內部審計部門和財務部門不當。(0.5分)

                理由:內部審計部門工作的獨立性無法得到保證。(1分)

                或:總會計師同時分管內部審計部門和財務部門違背了不相容職務相分離的原則。(1分)

                或:違背了制衡性原則的要求。(1分)

                資料(6)存在不當之處。(0.5分)

                不當之處:會計師事務所認為已整改的財務管理信息系統設計缺陷不影響出具內部控制審計報告的類型的表述不當。(1分)

                理由:設計缺陷導致的錯報雖然在內部控制審計報告基準日前得到更正,但會計師事務所在作判斷時沒有考慮測試該設計的運行有效性。(1分)

                2.財務部門提議采用的是風險規避的應對策略。(1分)

                風險規避策略的優點是:風險規避是管理風險的一種最徹底的措施,是在風險事故發生之前,將所有風險因素完全消除,從而徹底排除某一特定風險發生的可能性。(1分)

                風險規避策略的缺點是:風險規避是相對消極的應對策略。選擇這一策略意味著: ①放棄可能從風險中獲得的收益;②可能影響企業經營績效;③可能帶來新的風險。(1分)

                評分說明:以上 ①-③答全得滿分;未答全但答對①-③任意一點,得1分。

              案例分析題二(本題10分)

                甲公司是國內一家從事建筑裝飾材料生產與銷售的股份公司。2012年底,國家宏觀經濟增勢放緩,房地產行業也面臨著嚴峻的宏觀調控形勢。甲公司董事會認為,公司的發展與房地產行業密切相關,公司戰略需進行相應調整。

                2013年初,甲公司根據董事會要求,召集由中高層管理人員參加的公司戰略規劃研討會。部分參會人員發言要點如下:

                市場部經理:盡管國家宏觀經濟增勢放緩,但房地產行業一直沒有受到太大影響,公司仍處于重要發展機遇期,在此形勢下,公司宜擴大規模,搶占市場,謀求更快發展。近年來,本公司的主要競爭對手乙公司年均銷售增長率達到12%以上,而本公司同期年均銷售增加率僅為4%,仍有市場擴展余地。因此,建議進一步拓展市場,爭取今明兩年把銷售增長率提升至12%以上。

                生產部經理:本公司現有生產能力已經飽和,維持年銷售增長率4%水平有困難,需要擴大生產能力。考慮到當前宏觀經濟和房地產行業面臨的諸多不確定因素,建議今明兩年維持2012年的產銷規模,向管理要效益,進一步降低成本費用水平,走內涵式發展道路。

                財務部經理:財務部將積極配合公司戰略調整,做好有關資產負債管理和融資籌劃工作。同時,建議公司戰略調整要考慮現有財務狀況和財務政策。本公司2012年年末資產總額為50億元,負債總額為25億元,所有者權益總額為25億元;2012年度銷售總額為40億元,分配現金股利1億元。近年來,公司一直維持50%資產負債率和50%股利支付率的財務政策。

                總經理:公司的發展應穩中求進,既要抓住機遇加快發展,也要積極防范財務風險。根據董事會有關決議,公司資產負債率一般不得高于60%這一行業均值,股利支付率一般不得低于40%,公司有關財務安排不能突破這一紅線。

                假定不考慮其他因素。

                要求:

                1.根據甲公司2012年度財務數據,分別計算該公司的內部增長率和可持續增長率;據此分別判斷市場部經理和生產部經理的建議是否合理,并說明理由。

                2.分別指出市場部經理和生產部經理建議的公司戰略類型。

                3.在保持董事會設定的資產負債率和股利支付率指標值的前提下,計算甲公司可實現的最高銷售增長率。

                【分析與解釋】

                1.(1)g(內部增長率)=[(2/50)×(1-50%) ]/[1-(2/50)×(1-50%)]=2.04%(2分)

              (1分)

                g(可持續增長率)=[(2/25)×(1-50%)]/[1-(2/25)×(1-50%)]=4.17% (2分)

              (1分)

                (2)市場部經理的建議不合理。(0.5分)

                理由:市場部經理建議的12%增長率太高,遠超出了公司可持續增長率4.17%。(0.5分)

                生產部經理的建議不合理。(0.5分)

                理由:生產部經理建議維持2012年產銷規模較保守。(0.5分)

                2.市場部經理的建議屬于成長型[或:發展型;或:擴展型]戰略。(1.5分)

                生產部經理的建議屬于穩定型[或:維持型;或:防御型]戰略。(1.5分)

                3.在保持董事會設定的資產負債率和股利支付率指標值的前提下,公司可以實現的最高銷售增長率= (1分)

              案例分析題三(本題10分)

                甲公司為國有大型集團公司,實施多元化經營。為進一步加強全面預算管理工作,該集團正在穩步推進以“計劃-預算-考核”一體化管理為核心的管理提升活動,旨在“以計劃落實戰略,以預算保障計劃,以考核促進預算”,實現業務與財務的高度融合。

                (1)在2013年10月召開的2014年度全面預算管理工作啟動會議上,部分人員發言要點如下:

                總會計師:明年經濟形勢將更加復雜多變,“穩增長”是國有企業的重要責任。結合集團發展戰略,落實董事會對集團公司2014年經營業績預算的總體要求,即:營業收入增長10%,利潤總額增長8%。

                A事業部經理:本事業部僅為特殊行業配套生產專用設備X產品。本年度,與主要客戶簽訂了戰略合作協議,確定未來三年內定制X產品200臺,每臺售價800萬元。本事業部將進一步加強成本管理工作,力保實現利潤總額增長8%的預算目標。

                財務部經理:2013年4月至10月,公司總部進行了流程再造,各部門的職責劃分及人員配備發生了重大變化;2014年的預算費用項目及金額與往年不具有可比性。因此,總部各部門費用預算不應繼續采用增量預算法,而應采用更為適宜的方法來編制。

                采購部經理:若采購業務被批準列入2014年預算,為提高工作效率,采購業務發生時,無論金額大小,經采購部經理簽字后即可支付相關款項。

                (2)甲公司2013年預算分析情況如下表(金額單位:億元)

              項 目

              2012年度 實際數

              2013年預算目標值

              2013年預計實際可完成值

              金額或比率

              較上年實際增減

              金額或比率

              較上年實際增城

              營業收入

              700

              760

              8.57%

              765

              9.29%

              利潤總額

              70

              71

              1.43%

              72

              2.86%

              營業利潤率

              10.00%

              9.34%

              ——

              9.41%

              ——

              項 目

              2013年 年初實際數

              2013年末預算數

              2013年末預計數

              金額或比率

              較年初增減

              金額或比率

              較年初增城

              資產總額

              3000

              3400

              13.33%

              3600

              20.00%

              負債總額

              1800

              2350

              30.56%

              2550

              41.67%

              資產負債率

              60.00%

              69.12%

              ——

              70.83%

              ——

                假定不考慮其他因素。

                要求:

                1.根據2013年有關預算指標預計實際可完成值及董事會要求,計算甲公司2014年營業收入及利潤總額的預算目標值。

                2.根據資料(1),指出A事業部最適宜采用的成本管理方法,并簡要說明理由。

                3.根據資料(1),指出甲公司2014年總部各部門費用預算應采用的預算編制方法,并簡要說明理由。

                4.根據資料(1),判斷采購部經理的觀點是否正確,并簡要說明理由。

                5.根據資料(2),指出甲公司在經營成果及財務狀況兩方面分別存在的主要問題,并提出改進建議。

                【分析與解釋】

                1.2014年營業收入預算目標值:765×(1+10%)=841.50(億元)(1分)

                2014年利潤總額預算目標值:72×(1+8%)=77.76(億元)(1分)

                2.A事業部最適宜采用目標成本法。(0.5分)

                理由:X產品未來的銷售價格及要求的利潤水平已經確定,A事業部應按照不高于“銷售價格-必要利潤”的邏輯,倒推出預期成本,開展目標成本管理工作。(1分)

                3.甲公司2014年總部各部門費用預算應采用的預算編制方法是:零基預算法。(1分)

                理由:2014年的預算費用項目及金額與往來不具有可比性。(1分)

                4.采購部經理的觀點不正確。(0.5分)

                理由:預算內的費用支出也需經相關程序審批后方可支付。(1分)

                或:大額資金支出應實行集體決策或聯簽制度。(1分)

                5.甲公司存在的主要問題:

                經營成果方面:收入增長快于利潤增長,營業利潤率下降,增收不增利。(1分)

                財務狀況方面:資產、負債規模快速增長,資產負債率明顯提高,財務風險加大。(1分)

                改進建議:降本增效,提高盈利能力;(0.5分)

                控制資產負債率,防范財務風險。(0.5分)

              案例分析題四(本題15分)

                甲公司和乙公司為兩家高科技企業,適用的企業所得稅稅率均為15%。甲公司總部在北京,主要經營業務在華北地區;乙公司總部和主要經營業務均在上海。乙公司與甲公司經營同類業務,已先期占領了所在城市的大部分市場,但資金周轉存在一定困難,可能影響未來持續發展。

                2013年1月,甲公司為拓展市場,形成以上海為中心,輻射華東的新的市場領域,著手籌備并購乙公司。并購雙方經過多次溝通,于2013年3月最終達成一致意向。

                甲公司準備收購乙公司100%的股權,為此聘請資產評估機構對乙公司進行價值評估,評估基準日為2012年12月31日。資產評估機構采用收益法和市場法兩種方法對乙公司價值進行評估。并購雙方經協商,最終確定按市場法的評估結果作為交易的基礎,并得到有關方面的認可。與乙公司價值評估相關的資料如下:

                (1)2012年12月31日,乙公司資產負債率為50%,稅前債務資本成本為8%。假定無風險報酬率為6%,市場投資組合的預期報酬率為12%,可比上市公司無負債經營β值為0.8。

                (2)乙公司2012年稅后利潤為2億元,其中包含2012年12月20日乙公司處置一項無形資產的稅后凈收益0.1億元。

                (3)2012年12月31日,可比上市公司平均市盈率為15倍。

                假定并購乙公司前,甲公司價值為200億元;并購乙公司后,經過內部整合,甲公司價值將達到235億元。

                甲公司應支付的并購對價為30億元。甲公司預計除并購對價款外,還將發生相關交易費用0.5億元。

                假定不考試其他因素。

                要求:

                1.分別從行業相關性角度和被并購企業意愿角度,判斷甲公司并購乙公司屬于何種并購類型,并簡要說明理由。

                2.計算用收益法評估乙公司價值時所使用的折現率。

                3.用可比企業分析法計算乙公司的價值。

                4.計算甲公司并購收益和并購凈收益,并從財務管理角度判斷該并購是否可行。

                【分析與解釋】

                1.(1)從行業相關性角度,甲公司并購乙公司屬于橫向并購。(1分)

                理由:甲公司與乙公司屬于經營同類業務的企業。(1分)

                (2)從被并購企業意愿角度,甲公司并購乙公司屬于善意并購。(1分)

                理由:并購雙方經過充分溝通達成一致。(1分)

                2.乙公司負債經營β系數=0.8×[1+(1-15%)×(50%/50%)]=1.48(1分)

                re=6%+1.48×(12%-6%)=14.88%(1分)

                rd=8%×(1-15%)=6.8%(1分)

                rwacc=14.88%×50%+6.8%×50%=10.84%(1分)

                或:re=6%+0.8×[1+(1-15%)×(50%/50%)]×(12%-6%)=14.88%(2分)

                rwacc=14.88%×50%+8%×(1-15%)×50%=10.84% (2分)

                3.調整后的乙公司2012年稅后利潤為:2-0.1=1.9(億元)(1分)

                乙公司價值=1.9×15=28.5(億元)(1分)

                或:乙公司價值=(2-0.1)×15=28.5(億元)(2分)

                4.(1)計算并購收益和并購凈收益

                并購收益=235-(200+28.5)=6.5億元(1分)

                并購溢價=30-28.5=1.5(億元)(1分)

                并購凈收益=6.5-1.5-0.5=4.5(億元)(1分)

                或:并購收益=235-(200+28.5)=6.5(億元) (1分)

                并購凈收益=6.5-(30-28.5)-0.5=4.5(億元)(2分)

                (2)判斷并購是否可行

                甲公司并購乙公司后能夠產生4.5億元的并購凈收益,從財務管理角度分析,此項并購交易可行。(2分)

              案例分析題五(本題10分)

                甲單位為中央級環保事業單位,于2013年1月1日起執行新《事業單位會計制度》并對固定資產計提折舊。2013年7月2日,該單位總會計師組織有關人員就下列事項進行研究:

                (1)關于甲單位準備編制的2014年度“一上”預算草案,財務處李某建議將實施“營改增”后應繳納的增值稅,按照政府支出功能分類科目列入“節能環保”類,按照政府支出經濟分類科目列入“商品和服務支出”類的“稅金及附加費用”款。

                (2)甲單位為進行環境治理,采用公開招標方式采購一套大型設備(未納入集中采購目錄范圍,但達到政府采購限額標準)。甲單位自2013年6月20日發出招標文件后,供應商投標非常踴躍,截至7月2日已經收到10家供應商的投標文件。物資采購處張某建議,鑒于投標供應商已經較多,為滿足環境治理工作迫切需要,會后第二天(7月3日)立即開始評標。

                (3)甲單位的一臺大型儀器設備于2013年6月提前報廢。該儀器設備的賬面原值為1 000萬元,累計折舊為900萬元,賬面價值為100萬元。資產管理處孫某建議,該儀器設備的賬面價值不足800萬元,未達到財政部門審批標準,報上級主管部門審批即可。

                (4)甲單位按規定程序報經批準于2013年6月對外轉讓一項股權投資,投資賬面價值為300萬元;該投資原由甲單位投出自行研發的專利權形成。轉讓該投資取得收入380萬元,另支付相關稅費2萬元。財務處李某建議將該投資賬面價值扣除相關稅費后的凈額298萬元上繳國庫。

                (5)甲單位所屬的重點實驗室為國家級重點實驗室。為了更好地發揮該重點實驗室的作用,經上級有關部門批準,定于2013年12月31日將該重點實驗室分立為獨立的中央級事業單位。本次會議對分立相關的資產評估等事宜進行研究。資產管理處孫某建議,該重點實驗室的分立屬于無償劃轉,不需要進行資產評估。

                要求:

                根據國家部門預算管理、國有資產管理、政府采購、事業單位會計制度等相關規定,逐項判斷事項(1)至(5)的建議是否正確。如不正確,分別說明理由。

                【分析與解釋】

                1.事項(1)的建議不正確。(0.5分)

                理由:增值稅屬于價外稅,不列入支出預算。(1分)

                2.事項(2)的建議不正確。(0.5分)

                理由:實行公開招標方式采購的,自招標文件開始發出之日起至投標人提交投標文件截止之日止,不得少于二十日。(2分)

                3.事項(3)的建議不正確。(0.5分)

                理由:資產處置的審批權限按照資產的原值確定,該儀器設備的原值超過800萬元,應報經上級主管部門審核后,報財政部審批。(2分)

                4.事項(4)的建議正確。(1分)

                5.事項(5)的建議不正確。(0.5分)

                理由:該重點實驗室的分立不屬于無償劃轉;(1分)

                該分立應進行資產評估。(1分)

              案例分析題六(本題10分)

                甲公司為一家境內國有控股大型油脂生產企業,原材料豆粕主要依賴進口,產品主要在國內市場銷售。為防范購入豆粕成本的匯率風險,甲公司董事會決定嘗試開展套期保值業務。

                (1)2012年11月15日,甲公司組織有關人員進行專題研究,主要觀點如下:

                ①開展套期保值業務,有利于公司防范風險、參與市場資源配置、提升競爭力。公司作為大型企業,應建立套期保值業務相關風險管理制度及應急預案,確保套期保值業務零風險。

                ②公司應專門成立套期保值業務工作小組。該工作小組內分設交易員、檔案管理員、會計核算員、資金調撥員和風險管理員等崗位,各崗位由專人負責。

                ③前臺交易員應緊盯世界主要外匯市場的匯率波動情況。鑒于外匯市場瞬息萬變,為避免貽誤商機,前臺交易員可即時操作,但事后須及時補辦報批手續。

                ④公司從事匯率套期保值業務,以防范匯率風險為主要目的,以正常生產經營需要為基礎,以具體經營業務為依托;在有利于提高企業經濟效益且不影響公司正常經營時,可以利用銀行信貸資金從事套期保值。

                (2)根據公司決議,甲公司開展了如下套期保值業務:

                2012年12月1日,甲公司與境外A公司簽訂合同,約定于2013年2月28日以每噸500美元的價值購入10 000噸豆粕。當日,甲公司與B金融機構簽訂了一項買入3個月到期的遠期外匯合同,合同金額5 000 000美元,約定匯率為1美元=6.28元人民幣;該日即期匯率為1美元=6.25元人民幣。2013年2月28日,甲公司以凈額方式結算該遠期外匯合同,并購入豆粕。此外,2012年12月31日,1個月美元對人民幣遠期匯率為1美元=6.29元人民幣,2個月美元對人民幣遠期匯率為1美元=6.30元人民幣,人民幣的市場利率為5.4%;2013年2月28日,美元對人民幣即期匯率為1美元=6.35元人民幣。

                假定該套期保值業務符合套期保值會計準則所規定的運用套期會計的條件。甲公司在討論對該套期保值業務具體如何運用套期會計處理時,有如下三種觀點:

                ①將該套期保值業務劃分為公允價值套期,遠期外匯合同公允價值變動計入資本公積。

                ②將該套期保值業務劃分為現金流量套期,遠期外匯合同公允價值變動計入資本公積。

                ③將該套期保值業務劃分為境外經營凈投資套期,遠期外匯合同公允價值變動計入當期損益。

                假定不考慮其他因素。

                要求:

                1.根據資料(1),逐項判斷甲公司①至④項觀點是否存在不當之處;對存在不當之處的,分別指出不當之處,并逐項說明理由。

                2.根據資料(2),分別判斷甲公司對該套期保值業務會計處理的三種觀點是否正確;對不正確的,分別說明理由。

                3. 根據資料(2),分別計算該套期保值業務中遠期外匯合同在2012年12月1日、2012年12月31日的公允價值。

                【分析與解釋】

                1.觀點①存在不當之處。(0.5分)

                不當之處:確保套期保值業務零風險。(0.5分)

                理由:套期保值的主要作用在于有效防范風險,無法確保零風險。(0.5分)

                觀點②無不當之處。(0.5分)

                觀點③存在不當之處。(0.5分)

                不當之處:前臺交易員可及時操作、事后補辦報批手續。(0.5分)

                理由:套期保值業務在具體操作前應當履行必要的報批手續。(0.5分)

                觀點④存在不當之處。(0.5分)

                不當之處:公司利用銀行信貸資金從事套期保值。(0.5分)

                理由:公司開展套期保值須具有與外匯套期保值保證金相匹配的自有資金。(0.5分)

                或:公司不得利用銀行信貸資金從事套期保值。                       (0.5分)

                2.觀點①的處理不正確。(0.5分)

                理由:該套期保值業務如劃分為公允價值套期,應將遠期外匯合同公允價值變動計入當期損益。(1分)

                觀點②的處理正確。(0.5分)

                觀點③的處理不正確。(0.5分)

                理由:對外匯確定承諾的套期不能劃分為境外經營凈投資套期。(1分)

                3.2012年12月1日遠期外匯合同的公允價值=0(元人民幣)(0.5分)

                2012年12月31日遠期外匯合同的公允價值=(6.3-6.28)×5 000 000/(1+5.4%×2/12)=99 108.03(元人民幣)

              案例分析題七(本題10分)

                甲公司為一家從事電子元件生產的非國有控股上市公司。為了促進公司持續健康發展,充分調動公司中高層管理人員的積極性,甲公司擬實行股權激勵計劃。

                (1)2011年8月,甲公司就實行股權激勵計劃作出如下安排:

                ①2011年9月至10月,總經理牽頭組織人事部門及財務部門擬定股權激勵計劃草案。

                ②2011年11月1日,召開董事會會議審議該股權激勵計劃草案。如獲通過,將于11月8日公告董事會決議、股權激勵計劃草案摘要和獨立董事意見。

                ③2011年11月,聘請注冊會計師就股權激勵計劃是否履行了法定程序、是否符合國家有關規定等發表專業意見,并出具意見書。

                ④2011年11月29日,召開股東大會審議該股權激勵計劃。如獲通過,即著手準備實施。

                (2)2011年11月29日,甲公司股東大會批準了該股權激勵計劃。甲公司隨即開始實施如下計劃:

                ①激勵對象:5名中方非獨立董事、45名中方中高層管理人員、1名外籍董事和15名外籍高層管理人員,共計66人。

                ②激勵方式分為兩種:

                一是向中方非獨立董事和中方中高層管理人員每人授予10 000份股票期權,涉及的股票數量占公司當前股本的0.5%。這些激勵對象自2012年1月1日(授予日)起,連續服務3年后,可按每股5元的價格購買10 000股公司股票;該股票期權應在2015年12月31日之前行使。

                二是向外籍董事和外籍高層管理人員每人授予10 000份現金股票增值權。這些激勵對象自2012年1月1日(授予日)起,連續服務3年后,可按行權時股價高于授予日市價的差額獲得公司支付的現金;該增值權應在2015年12月31日之前行使。

                (3)2012年,沒有激勵對象離開甲公司;2012年12月31日,甲公司預計2013年至2014年有5位中方中高層管理人員和1位外籍高層管理人員離開。

                2012年1月1日,甲公司股票的市價為每股12元,股票期權的公允價值為每份7元,股票增值權的公允價值為每份6元;2012年12月31日,甲公司股票的市價為每股15元,股票期權的公允價值為每份9元,股票增值權的公允價值為每份8元。

                假定不考慮其他因素。

                要求:

                1.根據資料(1),逐項判斷甲公司①至④項計劃是否存在不當之處;對存在不當之處的,分別指出不當之處,并逐項說明理由。

                2.根據資料(2)和(3),分別計算甲公司在兩種激勵方式下就股權激勵計劃在2012年度應確認的服務費用,并指出兩種股權激勵計劃分別對甲公司2012年度利潤表和2012年12月31日資產負債表有關項目的影響。

                【分析與解釋】

                1.計劃①存在不當之處。(0.5分)

                不當之處:甲公司股權激勵計劃草案由總經理和人事部門及財務部門擬定。(1分)

                理由:上市公司董事會下設的薪酬與考核委員會負責擬定股權激勵計劃草案。(1分)

                計劃②存在不當之處。(0.5分)

                不當之處:甲公司在股權激勵計劃草案經董事會審議通過后一周才公告董事會決議、股權激勵計劃草案摘要和獨立董事意見。(0.5分)

                理由:上市公司應當在董事會審議通過股權激勵計劃草案后的2個交易日內,公告董事會決議、股權激勵計劃草案摘要和獨立董事意見。(0.5分)

                或:公告董事會決議、股權激勵計劃草案摘要和獨立董事意見的時間不符合要求。                                                                  (0.5分)

                計劃③存在不當之處。(0.5分)

                不當之處:甲公司聘請注冊會計師對股權激勵計劃出具意見書。(0.5分)

                理由:上市公司應當聘請律師對股權激勵計劃出具法律意見書。(0.5分)

                計劃④無不當之處。(0.5分)

                2.(1)2012年度股票期權計劃應確認的服務費用=(5+45-5)×10 000×7×1/3=1 050 000(元)(1分)

                增加甲公司管理費用[或:減少甲公司利潤]1 050 000元。(0.5分)

                增加甲公司資本公積[或:所有者權益]1 050 000元。 (0.5分)

                (2)2012年度股票增值權計劃應確認的服務費用=(15+1-1)×10 000×8×1/3=400 000(元)(1分)

                增加甲公司管理費用[或:減少甲公司利潤]400 000元。(0.5分)

                增加甲公司應付職工薪酬[或:負債]400 000元。 (0.5分)

              案例分析題八(本題20分。本題為選答題,在案例分析題八、案例分析題九中應選一題作答)

                甲公司為一家能源行業的大型國有企業集團公司。近年來,為做大做強主業,實現跨越式發展,甲公司緊緊抓住本世紀頭二十年重要戰略機遇期,對外股權投資業務取得重大進展。2012年度,甲公司發生的相關業務如下:

                (1)2012年3月31日,甲公司與境外某能源企業A公司的某股東簽訂股權收購協議,甲公司以200 000萬元的價格收購A公司股份的80%;當日,A公司可辨認凈資產的公允價值為220 000萬元,賬面價值為210 000萬元。6月30日,甲公司支付了收購款并完成股權劃轉手續,取得了對A公司的控制權:當日,A公司可辨認凈資產的公允價值為235 000萬元,賬面價值為225 000萬元。收購前,甲公司與A公司之間不存在關聯方關系;甲公司與A公司采用的會計政策相同。

                (2)2012年7月31日,甲公司向其在西部地區注冊的控股子公司B公司銷售一批商品,銷售價格為20 000萬元,銷售成本為16 000萬元;至12月31日,貨款全部未收到,甲公司為該應收賬款計提壞賬準備600萬元。B公司將該批商品作為存貨管理,并在2012年對外銷售了其中的60%,取得銷售收入14 400萬元;12月31日,B公司為尚未銷售的部分計提存貨跌價準備80萬元。甲公司與B公司各為獨立的納稅主體,適用的所得稅稅率分別為25%和15%。假定不考慮增值稅因素。

                (3)2012年8月31日,甲公司取得C公司股份的20%,能夠對C公司施加重大影響;當日,C公司各項可辨認資產、負債的公允價值與其賬面價值相同。9月30日,甲公司以60 000萬元的價格從C公司購進某標號燃料油作為存貨管理;C公司的銷售成本為50 000萬元。至12月31日,甲公司仍未對外出售該存貨。甲公司和C公司之間未發生過其他交易。C公司2012年度實現凈利潤100 000萬元。假定甲公司按要求應編制合并財務報表,且不考慮增值稅因素。

                (4)甲公司還開展了以下股權投資業務,且已經完成所有相關手續。

                ①2012年10月31日,甲公司的兩個子公司與境外D公司三方簽訂投資協議,約定甲公司的兩個子公司分別投資40 000萬元和20 000萬元,D公司投資20 000萬元,在境外設立合資企業E公司從事煤炭資源開發業務。甲公司通過其兩個子公司向E公司委派董事會7名董事中的4名董事。按照E公司注冊地政府相關規定,D公司對E公司的財務和經營政策擁有否決權。

                ②2012年11月30日,甲公司以現金200 000萬元取得F公司的40%。F公司章程規定,其財務和經營政策需經占50%以上股份的股權代表決定。12月10日,甲公司與F公司另一股東簽訂股權委托管理協議,受委托管理該股東所持的25%F公司股份,并取得相應的表決權。

                假定上述涉及的股份均具有表決權,且不考慮其他因素。

                要求:

                1.根據資料(1),判斷甲公司收購A公司股份是否屬于企業合并,并簡要說明理由;如果屬于企業合并,判斷屬于同一控制下的企業合并還是非同一控制下的企業合并,同時指出合并日(或購買日),并分別簡要說明理由。

                2.根據資料(1),確定甲公司在合并日(或購買日)對A公司長期股權投資的初始投資成本;計算甲公司在合并財務表中應確認的商譽金額。

                3.根據資料(2),計算并簡要說明甲公司在編制2012年度合并財務報表時對相關項目的抵銷處理。

                4.根據資料(3),計算甲公司2012年度個別利潤表中對C公司應確認的投資收益;計算并簡要說明對甲公司2012年度合并財務報表中資產類項目的影響。

                5.根據資料(4),分別判斷甲公司是否應將E公司、F公司納入其合并財務報表范圍,并分別說明理由。

                【分析與解釋】

                1.(1)屬于企業合并。(1分)

                理由:收購交易完成后,甲公司對A公司擁有控制權。(1分)

                (2)屬于非同一控制下的企業合并。(1分)

                理由:收購前甲公司與A公司之間不存在關聯方關系。(1分)

                (3)購買日為2012年6月30日。(1分)

                理由:在該日甲公司取得了A公司控制權。(1分)

                2.(1)初始投資成本為200 000萬元 (1分)

                (2)商譽金額=200 000 -235 000×80%=12 000(萬元)(1分)

                3.抵銷應付賬款、應收賬款各20 000萬元; (1分)

                抵銷應收賬款[或:壞賬準備]、資產減值損失各600萬元;(1分)

                抵銷營業收入20 000 萬元、營業成本18 400萬元、存貨1 600萬元;(1分)

                抵銷存貨[或:存貨跌價準備]、資產減值損失各80萬元;(1分)

                確認遞延所得稅資產并沖減所得稅費用各238萬元。(1分)

                評分說明:“3”不需要計算過程。

                4.(1)甲公司個別利潤表中應確認對C公司2012年度投資收益的金額

                =[100 000×4/12-(60 000-50 000)]×20%=4666.67(萬元)(2分)

                (2)甲公司在編制2012年度合并財務報表時應調整:

                調增長期股權投資,調減存貨;調整金額2 000萬元。(1分)

                評分說明:“4.(2)”不需要計算過程。

                5.(1)E公司不納入合并范圍。(1分)

                理由:D公司對E公司的財務和經營政策擁有否決權,甲公司不擁有控制權。(1分)

                (2)F公司納入合并范圍(1分)

                理由:甲公司自身持有股份和受托管理股份合計達65%,甲公司擁有控制權。(1分)

              案例分析題九(本題20分。本題為選答題。在案例分析題八,案例分析題九中應選一題作答)

                甲單位為一家省級事業單位,按其所在省財政廳要求,執行中央級事業單位部門預算管理、國有資產管理等相關規定,于2013年1月1日起執行新《事業單位會計制度》并計提固定資產折舊和進行無形資產攤銷。2013年9月2日,甲單位新任總會計師張某召集由財務處、資產管理處負責人及相關人員參加的工作會議,了解到以下情況:

                (1)2013年1月以來,為應對業務量的快速增長,甲單位新增聘用人員較多。依據國家有關事業單位人員工資政策及本單位增員實際情況,甲單位直接動用以前年度基本支出結轉中日常公用經費結轉200萬元以彌補人員增資缺口。

                (2)2013年3月,甲單位組織代表團赴境外參加專項業務工作會議,發生各項出國費共計18萬元,其中超預算支出2萬元。甲單位將發生的出國費用超預算支出2萬元在A實驗室建設專項經費的差旅費預算項目下列支。

                (3)甲單位一專用設備購置項目原計劃于2013年3月至4月執行,財政部門批復的項目預算為100萬元。甲單位已收到100萬元授權支付額度,并履行了政府采購程序,于2013年3月同中標供應商簽訂了采購合同,合同約定,在合同簽訂首日付款50萬元,4月份設備安裝調試驗收合格后另支付50萬元。由于供應商有關業務人員工作變動致使其一直未履行合同交付設備,2013年4月至5月甲單位也未催問、協商執行或變更合同。2013年6月30日,甲單位該專項設備購置項目負責人同供應商取得聯系,供應商同意盡快交付設備;甲單位為加快預算執行進度,將項目剩余資金50萬元支付給供應商(首付款50萬元已按合同約定支付)。

                (4)2013年7月25日,甲單位根據財政部2013年7月19日召開的行政事業單位內部控制規范實施動員視頻會議精神以及上級主管部門要求,制定了本單位內部控制建設工作方案。該方案指出:各部門要認真學習《行政事業單位內部控制規范(試行)》文件精神,積極參與單位內部控制體系建設,以合理保證單位經濟活動合法合規、資產安全和使用有效、財務信息真實完整、有效防范舞弊和預防腐敗、提高公共服務的效率和效果,實現對單位經濟活動風險的防范和管控。

                (5)2013年7月,甲單位按照規定程序報經批準后,以一項專利權作價出資,與B公司共同設立本省第一家進口化妝品質量檢測與鑒定中心。該項專利權賬面成本為100萬元,累計攤銷為20萬元,評估確認價值為90萬元。2013年7月30日,甲單位辦理完畢相關產權手續,以銀行存款支付各項稅費5萬元。甲單位就此做增加長期投資和非流動資產基金(長期投資)各90萬元的處理,并對支付的稅費做增加事業支出和減少銀行存款各5萬元的處理。

                (6)甲單位將一棟實驗樓建造工程項目出包給C公司承建,并按照《國有建設單位會計制度》在基建賬套單位核算。2013年7月,甲單位以財政直接支付方式為該工程項目購買并由供應商安裝一套價值60萬元的消防設備。甲單位在基建賬套中做增加設備投資和基建撥款各60萬元的處理,在單位“大帳”中做增加在建工程和財政補助收入各60萬元的處理。

                (7)2013年7月,甲單位使用財政專項資金100萬元進口一套設備,款項已經通過財政局直接支付方式結算,設備于7月30日前安裝、調試、驗收合格并投入使用。甲單位7月份對該項設備進行了確認入賬處理但未計提折舊。

                (8)2013年6月至8月,甲單位集中進行某科研課題項目的研究,共發生支出25萬元,其中:使用上級業務主管單位撥入的科研課題專項經費20萬元,使用單位自籌資金5萬元。甲單位將25萬元支出確認為事業支出(非財政專項資金支出)。

                (9)2013年7月,甲單位以財政授權支付方式支付10萬元購入一批事業活動用低值易耗品,購入當月全部被各部門領用。8月,因部分低值易耗品質量未達到要求,甲單位按合同規定將其退回供應商,并收到供應商退款的2萬元支票。甲單位將退款支票存入單位銀行存款賬戶,并做增加銀行存款和其他收入各2萬元的處理。

                (10)甲單位為開展內部控制建設,委托D軟件公司對現有軟件系統(賬面原值150萬元,累計攤銷30萬元)進行升級改造和功能擴展,合同約定的軟件開發費總額為80萬元。開發完成的軟件系統于2013年8月20日交付甲單位試運行;8月30日該軟件系統通過驗收,甲單位按合同約定以財政授權支付方式一次性支付80萬元。甲單位做增加事業支出和財政補助收入各80萬元的處理。

                要求:

                根據國家部門預算管理、國有資產管理、行政事業單位內部控制、事業單位會計制度等相關規定,逐項判斷甲單位對事項(1)至(10)的處理是否正確。對于事項(1)至(4),如不正確,分別說明理由;對于事項(5)至(10),如不正確,分別指出正確的會計處理。

                【分析與解釋】

                1、事項(1)處理不正確。(0.5分)

                理由:基本支出結轉資金原則上結轉下年繼續使用,但在人員經費和日常公用經費之間不得挪用。(1.5分)

                2、事項(2)處理不正確。(0.5分)

                理由:項目資金應專款專用,基本支出不應在項目支出中列支。(1.5分)

                3、事項(3)處理不正確。(0.5分)

                理由:因供應商原因無法履行合同,甲單位沒有及時采取應對措施。(1分)

                甲單位沒有根據合同實際履行情況辦理價款結算。(1分)

                4、事項(4)處理正確。(0.5分)

                5、事項(5)處理不正確。(0.5分)

                正確處理:

                增加長期投資和非流動資產基金(長期投資)各95萬元。(1分)

                增加其他支出、減少銀行存款各5萬元。(1分)

                減少非流動資產基金(無形資產)80萬元、沖減累計攤銷20萬元,減少無形資產100萬元。(1分)

                6、事項(6)處理不正確。(0.5分)

                正確處理:

                在“大賬”中增加在建工程和非流動資產基金各60萬元。(1分)

                增加事業支出和財政補助收入各60萬元。(1分)

                7、事項(7)處理正確。(0.5分)

                8、事項(8)處理不正確。 (0.5分)

                正確處理:

                20萬元確認為事業支出(非財政專項資金支出),5萬元確認為事業支出(其他資金支出)。(1分)

                9、事項(9)處理不正確。(0.5分)

                正確處理:

                將收到的退款支票存入零余額賬戶,增加零余額賬戶用款額度、沖減事業支出各2萬元。(2分)

                10、事項(10)處理不正確。 (0.5分)

                正確處理:

                增加事業支出、減少零余額賬戶用款額度各80萬元。(1分)

                增加無形資產和非流動資產基金(無形資產)各80萬元。(1分)

              2013年度全國會計專業技術資格考試主觀試題評卷總說明

                1.在答題卡指定的答題位置(區域)以外答題的,按無效答題處理。在答題位置(區域)內出現明顯與答題無關記號的,應作為問題答卷,由省級會計資格考試管理機構評卷工作領導小組研究確定是否作為有效答卷。

                2.無法判明答案的,按無效答題處理。

                3.答題中需以紅字反映或處理的數字,用“-”表示的,按正確答案處理;在數字外用“()”或  “    ”表示,或在數字后加注“(紅字)”表示的,也按正確答案處理。計算分析題中,減少因素已用“減”或“一”表示,增加因素未用“加”或“+”表示的,按正確答案處理。

                4.會計分錄中未寫明借貸方向,但用錯位表示方向,并且科目名稱和金額均正確的,按正確答案處理;寫明借貸方向,但先貸后借的,在借貸方向、科目名稱和金額均正確的情況下,按正確答案處理;用“Dr.”、“Cr.”表示借貸方向,科目名稱和金額均正確的,按正確答案處理。

                會計分錄中,將科目名稱以能清楚體現其含義的簡稱表示的,視為正確科目,如將“銀行存款”科目簡寫為“銀存”,將“管理費用”科目簡寫為“管理費”等。

                5.除各科目“標準答案和評分標準”另有要求外,計算分析題和綜合題中凡要求列示計算過程中,計算過程正確,但結果不正確的,或未列示計算過程,但計算結果正確的,得相應分值的一半;因受前步驟計算結果錯誤影響,導致本步驟數額計算錯誤或會計分錄金額錯誤的,如計算過程正確或會計分錄借貸方向和科目名稱均正確,本步驟得相應分值的一半。

                除各科目“標準答案和評分標準”另有要求外,上述“得相應分值的一半”的,最少得分為0.25分。

                6.試題中已給定金額單位,而答題中未寫金額單位的,在答題數額與標準答案的數額一致時,按正確答案處理。未按試題中標明的金額單位答題的,如試題中給定的金額單位為萬元,標準答案為“3萬元”,考生在答題時寫成“30 000”元,視為正確答案;又如,試題中給定的金額單位為元,標準答案為“30 000元”,考生在答題時寫成“3萬元”的,視為正確答案。其他計量單位比照金額單位的處理辦法處理。

                7.對于用文字表述的答題,考生表述的意思與標準答案或標準答案中的“關鍵字”所表述的意思一致的,視為正確答案。對于計算分析題,用其他合理算式得出正確結果的,視為正確答案。

                8.各科目“標準答案和評分標準”中,有特殊要求的,按其特殊要求執行。

                9.實行兩人評卷。評分差值未超過評分差值閾限的,系統自動取平均值;超出評分差值閾限的,系統自動提交第三人評卷;如第三人與前兩人評分差值仍超過評分差值閾限,系統自動提交閱卷組裁定。

                10.高級會計實務選答題(案例分析題八、案例分析題九)都作答的,取兩者得分高的計入總成績。

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