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________________________________________ (据报道有四人受伤) in the accident.
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Dad, Why Did You Do It Every time the phone rings in my flat I jump, especially if it’’s near midnight. Deep down I know it’’s only Mum, ringing for a chat because, yet again, she can’’t sleep. But for a fraction of a second I freeze. It was midnight. when the call came that changed the way I felt about the person I loved most--my dad. I’’d watch his friends playing around with young girls and then look at Dad. "Ridiculous, "he’’d say, and I’’d smile, knowing he could never behave that way. Last October, as if to prove the point, he whisked Mum away for a romantic weekend in Rome to celebrate their silver wedding anniversary. She was so happy. I didn’’t think any couple could be closer and I always dreamed that when I got married it would be the same for me--secure and caring. Dad always wanted the best for me and he made sure I got it. Thanks to his Army career and pension we were financially better off than most. But he always pushed me to achieve things for myself and not be too dependent on him and Mum. I loved him for that, but when he packed me off to America for a year to "find myself" I didn’’t want to go. Hugging me at the airport, Dad wiped away my tears. "It’’ll be character building, Emma," he said, adding: "Anyway, if you. don’’t like it after a few months you can come back. But trust me Princess, you’’ll love it." He was right. I loved the States, and living there built up my confidence. Still, I missed Dad like mad. I remember sitting in a coffee bar in Chicago and hiding behind the menu as tears poured down my face. I was frightened, alone and I knew Dad wasn’’t there to put his arms around me and reassure me. I rushed out to a phone booth to call him. As soon as I heard his sleepy voice I felt okay. Then, when I got home 12 months later, nothing much had changed…I thought. Mum was as madly in love with Dad as she’’d been since the day he’’d first kissed her in the school playground; and Dad seemed to feel the same--on the outside. Except he’’d finally left the Army and was now an area manager for a car manufacturer. Mum was over the moon--it meant he no longer had to travel all over the country and spend months away from home. Dad was excited about his new job, and when he started working late neither Mum nor I thought anything of it. He told us it was a new project, and so confidential he wasn’’t allowed to tell us much about it. I believed he was at work, tucked away in his office--until I got that unforgettable midnight call. The woman s voice was hesitant but panicky. She asked if I was George s daughter. I didn’’t realize who she was until she told me Dad was with her--at midnight. She said she hadn’’t wanted to ring, that she’’d never wanted me to find out about her, but she had no choice. Someone had to know that Dad was on his way to hospital. "He’’s had a heart attack," she said, her voice trembling. As I paced up and down the hospital corridor, this strange woman explained that she’’d been with my father when he’’ d collapsed. The thought of them together made me feel ill. While I rushed to the toilet to splash water on my face, I heard a cry. It was her. As soon as I saw the doctor taking off his mask and laying a hand on her shoulder, I knew Dad had gone. I couldn’’t make myself go and look at him. I would’’ve seen a stranger lying there. The man who for 24 years had told me never to lie, to be true to myself and always to treasure family values above all else, had slipped away from my lift for ever. Only then did I discover this woman worked for the company. She was Dad’’s so-called" confidential project". An hour or so later I broke the news to Mum. I said Dad had suffered a heart attack while he was at his friend Roy’’s house; that has made me feel even more guilty, because I’’ve had to draw Roy into it all. I told Mum that Dad had been going over the new project with Roy and had collapsed. Nothing could be done. I even remember saying he’’d been working much too hard lately. The last image I have of my Dad was as he’’d waved good-bye that night. He’’d ruffled my hair and told me he loved me. Then he went to see her. If Mum ever found out that he’’ d been deceiving her and had died in someone else’’s arms, it would kill her. So I’’ve tried to make sure that never happens. Sometimes I wonder how I’’m strong enough to keep this secret Dad has burdened me With. But I must--for Mum’’s sake. In the last six months I seem to have lost all sense of what is right and wrong. Worst of all, I’’ve lost the person who meant so much to me. In my eyes, my Dad died once when I heard her voice on the phone. And he died again when his heart stopped beating. The pain of knowing I lost him twice makes it doubly hard to bear. Both Emma and her father told lies.
Then I found myself________________(被许多男孩包围着) .
Dad, Why Did You Do It Every time the phone rings in my flat I jump, especially if it’’s near midnight. Deep down I know it’’s only Mum, ringing for a chat because, yet again, she can’’t sleep. But for a fraction of a second I freeze. It was midnight. when the call came that changed the way I felt about the person I loved most--my dad. I’’d watch his friends playing around with young girls and then look at Dad. "Ridiculous, "he’’d say, and I’’d smile, knowing he could never behave that way. Last October, as if to prove the point, he whisked Mum away for a romantic weekend in Rome to celebrate their silver wedding anniversary. She was so happy. I didn’’t think any couple could be closer and I always dreamed that when I got married it would be the same for me--secure and caring. Dad always wanted the best for me and he made sure I got it. Thanks to his Army career and pension we were financially better off than most. But he always pushed me to achieve things for myself and not be too dependent on him and Mum. I loved him for that, but when he packed me off to America for a year to "find myself" I didn’’t want to go. Hugging me at the airport, Dad wiped away my tears. "It’’ll be character building, Emma," he said, adding: "Anyway, if you. don’’t like it after a few months you can come back. But trust me Princess, you’’ll love it." He was right. I loved the States, and living there built up my confidence. Still, I missed Dad like mad. I remember sitting in a coffee bar in Chicago and hiding behind the menu as tears poured down my face. I was frightened, alone and I knew Dad wasn’’t there to put his arms around me and reassure me. I rushed out to a phone booth to call him. As soon as I heard his sleepy voice I felt okay. Then, when I got home 12 months later, nothing much had changed…I thought. Mum was as madly in love with Dad as she’’d been since the day he’’d first kissed her in the school playground; and Dad seemed to feel the same--on the outside. Except he’’d finally left the Army and was now an area manager for a car manufacturer. Mum was over the moon--it meant he no longer had to travel all over the country and spend months away from home. Dad was excited about his new job, and when he started working late neither Mum nor I thought anything of it. He told us it was a new project, and so confidential he wasn’’t allowed to tell us much about it. I believed he was at work, tucked away in his office--until I got that unforgettable midnight call. The woman s voice was hesitant but panicky. She asked if I was George s daughter. I didn’’t realize who she was until she told me Dad was with her--at midnight. She said she hadn’’t wanted to ring, that she’’d never wanted me to find out about her, but she had no choice. Someone had to know that Dad was on his way to hospital. "He’’s had a heart attack," she said, her voice trembling. As I paced up and down the hospital corridor, this strange woman explained that she’’d been with my father when he’’ d collapsed. The thought of them together made me feel ill. While I rushed to the toilet to splash water on my face, I heard a cry. It was her. As soon as I saw the doctor taking off his mask and laying a hand on her shoulder, I knew Dad had gone. I couldn’’t make myself go and look at him. I would’’ve seen a stranger lying there. The man who for 24 years had told me never to lie, to be true to myself and always to treasure family values above all else, had slipped away from my lift for ever. Only then did I discover this woman worked for the company. She was Dad’’s so-called" confidential project". An hour or so later I broke the news to Mum. I said Dad had suffered a heart attack while he was at his friend Roy’’s house; that has made me feel even more guilty, because I’’ve had to draw Roy into it all. I told Mum that Dad had been going over the new project with Roy and had collapsed. Nothing could be done. I even remember saying he’’d been working much too hard lately. The last image I have of my Dad was as he’’d waved good-bye that night. He’’d ruffled my hair and told me he loved me. Then he went to see her. If Mum ever found out that he’’ d been deceiving her and had died in someone else’’s arms, it would kill her. So I’’ve tried to make sure that never happens. Sometimes I wonder how I’’m strong enough to keep this secret Dad has burdened me With. But I must--for Mum’’s sake. In the last six months I seem to have lost all sense of what is right and wrong. Worst of all, I’’ve lost the person who meant so much to me. In my eyes, my Dad died once when I heard her voice on the phone. And he died again when his heart stopped beating. The pain of knowing I lost him twice makes it doubly hard to bear. Emma told her mother that her father got heart attack and collapsed in his doing the new project.
XYZ股份有限公司(以下简称XYZ公司)是一家以电子产品加工为主营业务的上市公司，在2010年度的财务报表审计中，北京P会计师事务所决定由合伙人注册会计师X负责该项审计业务，并指派注册会计师Y担任该项业务的项目经理。XYZ公司相关背景信息如下：(1)注册会计师对整套财务报表实施审计；(2)财务报表由被审计单位管理层基于通用目的、按照企业会计准则的规定编制；(3)审计业务约定条款中说明的管理层对财务报表的责任，与《中国注册会计师审计准则第1111号——就审计业务约定条款达成一致意见》的规定一致；(4)除对财务报表实施审计外，注册会计师不承担法律法规要求的其他报告责任。2011年2月12日，注册会计师Y开始执行XYZ公司2010年度财务报表审计的工作，XYZ公司的财务报表批准日为2011年3月20日，2011年3月22日提交了审计报告，2011年4月1日财务报表和审计报告对外公布。注册会计师确定的财务报表层次的重要性水平为100万元。假设2010年度的未审净利润为21700万元。 资料一：XYZ公司适用的企业所得税税率为25%，采购和销售的货物适用的增值税税率均为17%，根据应收账款期末余额的10%计提坏账准备。 资料二：注册会计师Y在对XYZ公司的相关业务进行审计时，发现该公司2010年度业务中存在以下需要考虑的事项： (1)XYZ公司2010年12月9日向甲公司赊销含税价款为158万元的K产品一批，发票已开具，并作了借“应收账款”158万元、贷“主营业务收入”135.04万元、“应交税费——应交增值税(销项税额)”22.96万元的会计分录，同时结转了“主营业务成本”120万元。至2010年12月31日，货款尚未收回。2011年1月9日，因质量不合格，甲公司将所购产品全部退回。XYZ公司接受退货后，冲减了当月的主营业务收入和主营业务成本。假设期末没有确认相应的递延所得税。 (2)2010年12月，经与正清公司协商，XYZ公司以其拥有的一项专利权换取正清公司一台生产设备。XYZ公司专利权的账面价值和账面余额均为900万元，公允价值和计税价格均为1000万元，营业税税率为5%(不考虑城建税、教育费附加等)；正清公司生产设备的账面原价为1300万元，已提折旧200万元，已提减值准备100万元，公允价值为960万元，正清公司另支付40万元现金给XYZ公司。2010年12月31日。XYZ公司办妥专利权过户的相关法律手续，收到正清公司汇付的银行存款40万元以及换人的生产设备，将该生产设备在生产车间安装调试完毕(安装调试费用忽略不计)，企业仅将银行存款记入其他应付款中，其他尚未作会计处理(假定该交易具有商业实质)。 (3)2010年10月1日，XYZ公司用闲置资金购入股票450万元，作为交易性金融资产，至年末该股票的收盘价为400万元，XYZ公司将损失冲减了资本公积50万元，其账务处理是： 借：资本公积——其他资本公积 50 贷：交易性金融资产 50 (4)XYZ公司于2010年4月1日折价发行了3年期、面值为2000万元、债券票面利率为8%的债券(一次还本付息)，用于企业日常业务资金周转。XYZ公司按1700万元的价格发行，折价按直线法摊销。2010年4月1日，XYZ公司作了借记“银行存款”1700万元、“应付债券——利息调整”300万元，贷记“应付债券——债券面值”2000万元的会计处理。年底编制财务报表时，XYZ公司未对该笔债券业务作进一步处理。假设税法上按照票面利息予以扣除。 (5)2010年1月，XYZ公司为G公司向银行借款4000万元提供信用担保。2010年12月，因G公司未能偿还到期债务，银行向法院起诉，要求XYZ公司承担连带责任，支付借款本息4200万元。XYZ公司经向其他法律专业人士咨询，认为其败诉的可能性为40%。2011年1月20日，法院终审判决银行胜诉，并于2011年1月25日执行完毕。 考虑到G公司已宣告破产清算，无法向其追偿债务，XYZ公司在2011年度作了如下会计处理： 借：营业外支出 4200 贷：其他应付款 4200 这一事项使得XYZ公司2011年1月的经营活动产生的现金流量净额出现负数。针对可能导致对持续经营能力产生重大疑虑的上述事项，XYZ公司提出了拟采取的改善措施。注册会计师实施了必要的审计程序，认为XYZ公司编制2009年度财务报表所依据的持续经营假设是合理的，但持续经营能力仍存在重大不确定性。假设税法规定实际支付时允以扣除。 (6)2011年3月20日，XYZ公司董事会审议通过2010年度利润分配预案：“按2010年度审计后净利润的10%计提法定盈余公积；剩余未分配利润滚存至下一年度。”企业尚未作出会计处理。 要求： (1)针对资料二第①至第⑥事项，如果不考虑审计重要性水平，请分别判断注册会计师是否需对2010年度财务报表提出审计处理建议若需提出审计调整建议，请直接列示审计调整分录。期末结转损益均不调增，对所得税统一进行调整。 (2)如果考虑审计重要性水平，假定XYZ公司分别只存在资料二中的第①至第⑤事项中的1个事项，并且拒绝接受注册会计师针对事项①至事项④提出的审计处理建议(如果有)，接受注册会计师针对第⑤事项提出的审计处理建议。在不考虑其他条件的前提下，请指出注册会计师应当针对该5个独立存在的事项分别出具何种意见类型的审计报告。 (3)假设只存在事项⑤，且XYZ公司同意注册会计师的审计意见，请代注册会计师续写以下审计报告。 审计报告 XYZ股份有限公司全体股东： 我们审计了后附的XYZ股份有限公司(以下简称XYZ公司)财务报表，包括2010年12月31日的资产负债表，2010年度的利润表、股东权益变动表和现金流量表以及财务报表附注。 一、管理层对财务报表的责任 编制和公允列报财务报表是ABC公司管理层的责任，这种责任包括：(1)按照企业会计准则的规定编制财务报表，并使其实现公允反映；(2)设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。 二、注册会计师的责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德守则，计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，注册会计师考虑与财务报表编制和公允列报相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。 我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。 P会计师事务所(盖章) 中国注册会计师：X(签名并盖章) 中国注册会计师：Y(签名并盖章) 中国北京市 二〇一一年三月二十日
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