2007年註冊會計師考試《會計》英文附加題及答案
五、英文附加題(本題型共1題，共10分。答案中的金額單位以千元表示，有小數的，保留兩位小數，兩位小數後四合五入。用英文在答題捲上解答，答在試題捲上無效)。
any A is a limited 1iability company located in China，With Renminbi(RMB¥)as its recording following foreign currency transactions or events occurred in this company from January 20×7 through March 20×7。
A公司系在中國註冊的一家有限責任公司，以人民幣作為記賬本位幣。以下業務是該公司20×7年1月～3月發生的相關業務事項：
(1)On Jan 5tn，company A bought 1 00 thousands B shares of Company X(US$3 per share)for US$300 spot exchange rate on that day Was$1=¥ addition，company A paid transaction cost of￥20 thousands. Company A classified the investment as held for l March 3 1，20× 7，company A Was still holdingthe fair value of the share iS$4.5 per share on March 3 1，20×7.
1月5日，A公司以30萬美元購入X公司10萬股B股票，每股價格3美元，共支付300萬美元。當日匯率為$1=¥7.60.A公司另外支付交易費用2萬元人民幣。A公司持有該股票的目的'是為了交易。20×7年3月31日，A公司仍持有該股票，市場公允價值為每股4.5美元。
(2)On March 20th， company A purchased equipment Y from an overseas company for US$200 spot exchange rate on the purchase date Was $1=￥d on the purchase agreement，the purchase price was to be settled in 3 months，although delivery was made me no tariff is levied on the purchase.
3月20日，A公司從海外一家公司以20萬美元購入一台設備，當日匯率為$1=￥7.30.根據買賣合同約定，3個月內付款。假定沒有發生其他相關費用。
(3)On Feb 10th，Company A exposed products to a US company with selling price of US$ 150 delivery was made immediately and receivable was due within 60 days from spot exchange rate on Feb 10th Was $1=￥me no valued-added tax(VAT) is levied on the cost of the products Was ￥900 thousands.
2月10日，A公司銷售給一家美國公司一批貨物，價款為15萬美元，貨物已交付運輸將於60天內到達。當日匯率為$1=￥7.36.假定不考慮增值税。該批產品的成本為90萬元人民幣。
(4)On March 1st，Company A accepted investment of US$1 000 thousands from investor spot exchange rate on that day was $1=￥7.26，and the exchange rate set in the investment contract was $1=￥ttance was made to Company As bank account on March r the investment，the total paid-in capital of Company A is ￥70000 thousands，among which investor W accounts for 10%。
3月1日，A公司接受W投資者投入資本100萬美元，當日匯率為$1=￥7.26，合同約定匯率為$1=￥7.30.款項當日已匯入A公司賬户。接受投資後，A公司總資本為7000萬人民幣，W投資者佔有10%的份額。
(5)Other information：
closing exchange rate on March 31，20×7 is $1=￥7.40.
opening balances of foreign currency monetary accounts of Company A on Dec 31，20×6 are as follows：
Amount in US$
(in thousands) Exchange rate on Dec 3 1，20x6 Amount in RMB￥
(in thousands)
Accounts receivable 800 7.62 6 096
Accounts payable 1 200 7.62 9 144
Bank deposit 2 000 7.62 15 240
其他相關資料：
a.20×7年3月31日匯率為$1=￥7.40;
b.A公司20×6年12月31日相關外幣賬户期末餘額資料如下：
賬户 外幣餘額 匯率 人民幣餘額
應收賬款 800 7.62 6096
應付賬款 1200 7.62 9144
銀行存款 2000 7.62 15240
Required：
are accounting entries for above transactions or events.
rmine the carrying amount of investment in Company X‘S B shares on March 31，20×7 and prepare the related accounting entry.
ulate the exchange income(or expense) of foreign currency monetary items for the first quarter of 20×7 and prepare the related accounting entry for recognizing foreign exchange income(or expense)。
[color=Red]要求：
1.編制上述業務或事項的會計分錄;
2.編制對X公司進行股份投資的業務在20×7年3月31日的相關會計處理;
3.計算外幣賬户20×7年第一季度的匯兑損益，並編制相關的會計分錄。
Answer：
1. Prepare accounting entries for above transactions or events.
(1)
Dr：Financial assets held-for-trading 2280
Investment income 20
Cr：Bank deposit 2300 (300×7.6+20)
借：交易性金融資產 2280
投資收益 20
貸：銀行存款 2300(300×7.6+20)
(2)
Dr：Property，plant and equipment 1460
Cr：Accounts payable 1460 (200×7.3)
借：固定資產 1460
貸：應付賬款 1460(200×7.3)
(3)
Dr：Accounts receivable 1104(150×7.36)
Cr：Sales revenues 1104
Dr：Cost of goods sold 900
Cr：Merchandise inventory 900
借：應收賬款 1104(150×7.36)
貸：主營業務收入 1104
借：主營業務成本 900
貸：庫存商品 900
(4)
Dr：Bank deposit 7260 (1000×7.26)
Cr：Issued capital 700
Capital surplus 6560
借：銀行存款 7260(1000×7.26)
貸：實收資本 700
資本公積 6560
2. Determine the carrying amount of investment in Company X‘S B shares on March 31，20×7 and prepare the related accounting entry.
The carrying amount of investment in Company X‘S B shares on March 31，20×7：4.5×100×7.4=￥3330
Dr：Financial assets held-for-trading 1050(4.5×100×7.4-2280)
Cr：Changes of fair value of assets 1050
借：交易性金融資產 1050(4.5×100×7.4-2280)
貸：公允價值變動損益 1050
ulate the exchange income(or expense) of foreign currency monetary items for the first quarter of 20×7 and prepare the related accounting entry for recognizing foreign exchange income(or expense)。
Dr：Accounts payable 244
Finance expense 166
Cr：Bank deposit 240
Accounts receivable 170
借：應付賬款 244
財務費用 166
貸：銀行存款 240
應收賬款 170
