真題導(dǎo)讀職能二51講全-講義16zkzh lpdd

2016年中國會計(jì)師考試綜合階段導(dǎo)讀班第二部分歷史解析精2012年試卷二AMr.ColinhasaskedSkyConsulting（藍(lán)天咨詢）toprepareashortsummaryofkeyissuesidentifiedfromtheduediligenceonNanFengOptical（南風(fēng)眼鏡）inEnglish.Hehasrequestedthatthesummaryshouldincludebrieffinding,implicationandmendationforeachissue.OnbehalfofSkyConsulting,pleasepreparethesumccordingtoMr.Colin'srequest.Finding:Astoreswereprofitable,Bstoreswerelossmaking;HalfofBstoreswereinoperationfor＜3years.Managementattributedthelossestothenewstores,whosesaleshavenotyetrampedup.Implication:historicalprofitabilityadverselyaffectedbyBstoresmendation:Suggestfurtherinvestigatethemarketpotentialcentralarea,soasto（i）assesswhetherthemarketforBstoresarereallypromising,（ii）tailorrelevantsalesandmarketingstrategyforBstorestoimprovetheirperformance,and（iii）identifystoresthatshouldbeclosed.Finding：Debtratiocontinuedtoincrease.DifficultytogetbankImplication:Liquiditymendation:FuturefinancingplantobeconsideredinFinding:Thereare8storeswithoutwrittenrentalImplication:Riskofnotbeingabletosecurethelease（withoutcontractprotection）,inparticularafterthechangeofownershipofNanFengOptica.lmendation:TosignleasecontractbeforeacquisitionisFinding:UnrecordedliabilityofRmb4.5millionidentified（financialImplication:Netdebtunderstated,henceimpactthedealpricecalculation.mendation:Suggestmanagementtocorrecttheerror.Finding:Netinvestmentwasunderstatedinthecashflowforecast.Implication:Cashflowoverstated;enterprisevalueinLOIoverstated.mendation:Suggestre-calculatetheenterpriseFinding:Salesaccountantalso theImplication:Internalcontrolriskcausedbynosegregationofduties.mendation:Segregationofduty.Implication:ThebusinessofNanFenglikelytobeadverselyaffectediftheyleavethecompanyafteracquisition.mendation:ChenNanandZhangXiao’scontinuedserviceinthecompany（atleastintheshortterm）necessary.Considermakeitaconditioninthedeal1100×0.8929 （萬元 （萬元（18737.31-（18737.31-金額單位：萬2008年單店月平均ABAB207292金額單位：萬2008年單店月平均ABAB207292固定成本-費(fèi)B=2.9+1.9×85%+1.2×85%=5.54（1）（2）。②股價(jià)風(fēng)險(xiǎn)可轉(zhuǎn)債，如股價(jià)沒有達(dá)到轉(zhuǎn)股所需要的水平，可轉(zhuǎn)債持有者沒有。①最近3個(gè)會計(jì)年度平均凈資產(chǎn)收益率平均不低于6%?？鄢墙?jīng)常性損益后的凈（1）（2）按照公司定，公積金有哪些實(shí)施該項(xiàng)利潤分配及資本公積轉(zhuǎn)增股本方案對華盛的股本資本公積及未分配利潤的影響金額計(jì)算如下（2015版第275頁例題）總股本50000萬股為基數(shù)，向全體股東按每10股送2股，派發(fā)現(xiàn)1.00元（含稅4股本增加 ×0.4=30000（萬元50000×0.420000（萬元 ×0.2=15000（萬元計(jì)額達(dá)到公司資本50%時(shí)可不再繼續(xù)提取。③公司如果沒有提取法定公積金之前就向股東分配利潤的必須將規(guī)定的利潤公司定的公積金用途25%；對于任意公積金和資本公積轉(zhuǎn)增資本則沒有比例限制。Inearly2011,Mr.ColinheardfromafriendthatthelandlordofthelargeststoreofHuaGuangOptical（華光眼鏡）wasconsideringwhethertosellthebuilding（wherethestorewaslocated）toanothercompanyforRmb22million.TheexistingleasecontractbetweenHuaGuangOpticalandthelandlordwillexpirebyof2013.Mr.ColinwasnotfamiliarwiththerelevantlawsinChina.Therefore,hewroteantoSkyConsultingtoconsulton.ofthebuildingbythelandlord;whetherHuaGuangOpticalshouldofferthelandlordmorethanRmb22millionifHuaGuangOpticalwantstobuythebuilding;andwhetherthelandlordcansellthebuildingwithoutlettingHuaGuangOpticalknowaboutthat.OnbehalfofSkyConsulting,pleasewriteantoreplytoMr.Colin.Changeofownershipofthepropertydoesnotimpairthevalidityoftheexistingleasecontract.Sotheexistingcontractwillcontinuetobevalidbeforeitexpiresbyof2013.Undersameterms,lesseehastheprioritytobuytheproperty.aGuangOpticaldoesnothavetoofferahigherprice.worriedthatlandlordsellthebuildingwithoutlettingthemknow.Thelandlordshouldgivethelesseeareasonablenoticeperiodbeforesellingthebuilding.Ifthelandlordsellsthebuildingwithoutnotifyingthelessee,thelesseecanasklandlordforindemnificationofanylossescaused.OnbehalfofLi（）,pleasewriteantoMr.Colinto（1）whetherSu（）canjointheauditengagementteam;and（2）explainthegeneralprinciplesinjudgingwhetherGongXinAccountingFirm（公信）canprovidetheadvisoryservicetoNanFengOptical（南風(fēng)眼鏡）,andseekfurtherclarificationfromMr.Colinregardingthenatureoftheadvisoryservicerequired.DearMr.Thanksforlettingmeknowthattheformerdeputyfinancemanager,Su,ofNanFengOpticalhasrecentlyjoinedourfirm.IamafraidthatSucan’tjointheguidelines,thefactthatanauditteammemberwasrecentlyadirector,seniorofficer,oremployeeincertainspecialpositionsoftheauditclient,maycreateself-interest,self-review,orfamiliaritythreats.Examplesofspecialpositionsmentionedaboveincludeanemployeeinthefinancedepartmentoftheauditclientwhopreparedcertainaccountingrecords,onwhichthefirmwillauditandexpressopinion.Theethicalguidelinesfurtherstatesthatifanauditteammemberwasinsuchapositionduringtheperiodcoveredbytheauditengagement,thethreattoindependenceisconsidersoseriousthatnosafeguardscouldpossiblyreducethethreattoanacceptablelevel.Sotheonlysolutionistoremovehim/herfromtheengagementteam.Therefore,IamafraidSucannotbeamemberoftheauditengagementteamofNanFengOptical.Regardingtheadvisoryserviceyoumentionedinyour,firstofall,thankyouverymuchforconsideringGongXinCPA.Ineedtoknowmoredetailsofthenatureastheauditor,areallowedtoprovidesuchadvisoryservice.TheCICPAethicalguidelineshaveprovidedgeneralprinciplestoassesswhethertheprovisionofnon-assuranceservicesmightcreateself-reviewthreatagainstourauditindependence.Ingeneral,weshouldmakesurenottotakeanymanagementroles,suchasthedesignandimplementationofinternalcontrols.Usually,providingprofessionaladvicesandcommentsisnotregardedasmanagementrole.Toavoidtakingmanagementrole,weneedtoensurethatclient’smanagementteammakesdecisions,evaluatesserviceresults,andtakeresponsibilityforactionstakenfollowingtheserviceIwishtoclarifywithyouonthefollowingquestions,inordertohelpmeunderstandthenatureofthes