题目内容
ABC有限责任公司是由甲公司(合资中方，国有企业)、乙公司(合资外方)共同出资组建的外商投资企业。合同、协议和章程规定，ABC有限责任公司的注册资本为人民币5000万元；甲公司以房屋及建筑物、土地使用权和专利权出资，价值为3800万元，其中，房屋建筑物作价1500万元，土地使用权作价1000万元，非专利技术作价1300万元；乙公司以进口设备和货币资金(美元)出资，进口机器设备10台，总价值30万美元，货币资金出资120万美元，按合同规定的汇率(RMB8＝$1)折算为人民币。投资双方约定：2003年9月30日前一次缴足出资。9月28日甲公司投出房屋及建筑物、土地使用权，固定资产的账面价值5000万元，已提折旧3000万元，土地使用权账面价值500万元，按双方协议1000万元作价入账，非专利技术账面价值80万元，按照双方协议1300万元作价入账。9月29日，ABC有限责任公司收到乙公司进口设备10台，发票价格为30万美元，9月30日，收到乙公司货币资金出资90万美元，按出资当日汇率入账(出资当日汇率均为1:8.25)。东方会计师事务所接受委托于2003年10月5日对ABC有限责任公司进行了验资。要求：(1)指出注册会计师在验资过程中可能发现的问题，并简单说明理由。(2)如果注册会计师与ABC有限责任公司在注册资本实收情况上存在异议，且无法协商一致，注册会计师应如何处理(3)注册会计师经过审验，出具了如下验资报告，要求指出其中的不适当之处，并且予以改正。(假定出资金额没有不适当之处)验 资 报 告ABC有限责任公司董事会：我们接受委托，审验了贵公司截至2003年9月30日止申请设立的注册资本实收情况。提供真实、合法、完整的验资资料是全体股东及贵公司的责任。我们的责任是对贵公司注册资本的实收情况发表审验意见。我们的审验是依据《独立审计具体准则——验资》进行的。在审验过程中，我们结合贵公司的实际情况，实施了检查等必要的审验程序。根据协议、合同、章程的规定，贵公司申请登记的注册资本为人民币5000万元，由甲公司和乙公司在2003年9月30日前一次缴足。经过我们审验，截至2003年9月30日止，贵公司已经收到全体股东缴纳的注册资本合计人民币4760万元。各股东以货币资金出资90万美元，实物出资1740万元人民币，土地使用权出资1000万元人民币，非专利技术出资 1300万元人民币。附件：(1)验资事项说明(2)注册资本实收情况明细表东方会计师事务所 中国注册会计师A(签名盖章)地址：(略) 中国注册会计师B(签名盖章)2003年9月30日
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某公司按108元价格发行面值100元、期限5年、票面利率6%的债券5 000张，每年结息一次。发行费率为4%，公司所得税率为33%。试计算该批债券的资本成本。
Cell phones may help busy executives keep in constant touch with important business associates, but they may also increase their risk of high blood pressure, preliminary research suggests. A study of 10 German mobfie phone users found that when they switched on their phone, their blood pressure shot up by 5 to 10 millimeters of mercury, researchers reported in this week’s issue of the international medical journal, The Lancet. Exactly how cell-phone use can lead to increases in blood pressure is unclear, but researchers speculate that the electromagnetic fields emitted by phones may somehow boost pressure. While the blood pressure increases found in the new study are small, they may be detrimental to people who already suffer from hypertension, researchers led by S. Braune of the Neurologische Universitateklinik in Freiburg, Germany, explained.
丁注册会计师负责对D公司20×8年度财务报表进行审计，遇到下列有关固定资产审计的问题，请代为做出正确的专业判断。 为证实D公司会计记录中所列的固定资产是否存在，了解其目前的使用状况，丁注册会计师应当实施( )程序。
Revolutionary innovation is now occurring in all scientific and technological fields. This wave of unprecedented change is driven primarily by advances in information technology, but it is much larger in scope. We are not dealing simply with an Information Revolution but with a Technology Revolution. To anticipate developments in this field, the George Washington University Forecast of Emerging Technologies was launched at the start of the 1990s. We have now completed four rounds of our Delphi survey — in 1990, 1992, 1994, and 1996 — giving us a wealth of data and experience. We now can offer a reasonably clear picture of what can be expected to happen in technology over the next three decades. Time horizons play a crucial role in forecasting technology. Forecasts of the next five to ten years are often so predictable that they fall into the realm of market research, while those more than 30 or 40 years away are mostly speculation. This leaves a 10- to 20-year window in which to make useful forecasts. It is this time frame that our Forecast addresses. The Forecast uses diverse methods, including environmental scanning, trend analysis, Delphi surveys, and model building. Environmental scanning is used to identify emerging technologies. Trend analysis guides the selection of the most important technologies for further study, and a modified Delphi survey is used to obtain forecasts. Instead of using the traditional Delphi method of providing respondents with immediate feed- back and requesting additional estimates in order to arrive at a consensus, we conduct another survey after an additional time period of about two years. Finally, the results are portrayed in time periods to build models of unfolding technological change. By using multiple methods instead of relying on a single approach, the Forecast can produce more reliable, useful estimates. For our latest survey conducted in 1996, we selected 85 emerging technologies representing the most crucial advances that can be foreseen. We then submitted the list of technologies to our panel of futurists for their judgments as to when (or if) each technological development would enter the mainstream, the probability that it would happen, and the estimated size of the economic market for it. In short, we sought a forecast as to when each emerging technology will have actually "emerged". The job of the futurists is to ______.
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