题目内容
甲公司2009年至2015年发生有关经济业务： (1)2009年1月10日，甲公司销售一批商品给乙公司，货款为2000万元(含增值税额)。合同约定，乙公司应于2009年4月10日前支付上述货款。由于资金周转困难，乙公司到期不能偿付货款。经协商，甲公司与乙公司达成如下债务重组协议：乙公司以一批产品和一台设备偿还全部债务。乙公司用于偿债的产品成本为432万元，市场价格和计税价格均为540万元，未计提存货跌价准备；用于偿债的设备原价为1800万元，已计提折旧720万元，已计提减值准备180万元，市场价格为769.23万元。债务重组目为2009年12月31目。甲公司和乙公司适用的增值税税率均为17%。假定不考虑除增值税以外的其他相关税费。接受的固定资产作为生产经营用设备，其进项税额可抵扣，预计该固定资产尚可使用6年，净残值为零，采用直线法摊销，此外接收的固定资产发生测试费用130.77万元并以银行存款支付。当日投入车间使用。甲公司对该项债权已计提坏账准备400万元。 (2)2011年12月31日，由于与该固定资产相关的经济因素发生不利变化，致使其发生减值，甲公司该项固定资产的公允价值减去处置费用后的净额为420万元，预计未来现金流量的现值为400万元。假定计提减值准备以后固定资产的预计使用年限和净残值不变。 (3)假设甲公司为使产品进一步满足市场需要，适应新技术的发展，2013年底决定从2013年12月31日起对该设备进行更新改造。 (4)2014年1月1日向银行专门借款500万元，期限为3年，年利率为12%，每年1月1日付息。 (5)除专门借款外，公司还动用了一笔于2013年12月1日借入的长期借款600万元，期限为5年，年利率为8%，每年12月1日付息。 (6)由于审批、办手续等原因，于2014年4月1日才开始动工兴建，工程建设期间的支出情况如下：2014年4月1日：200万元；2014年6月1日：100万元；2014年7月1日：300万元；2014年9月1日—12月31日由于施工质量问题工程于停工4个月。2015年1月1日：100万元；2015年4月1日：50万元；2015年7月1日：50万元。工程于2015年9月30日完工，达到预定可使用状态，预计尚可使用年限10年，净残值为42.33万元。专门借款中未支出部分全部存入银行，假定月利率为0.5%。假定全年按照360天计算，每月按照30天计算。 [要求] 甲公司为上市公司，该公司内部审计部门在对其2013年度财务报表进行内审时，对以下交易或事项的会计处理提出疑问。 (1)2013年11月31日，甲公司有以下两份尚未履行的合同： ①2009年1月，甲公司与乙公司签订一份不可撤销合同，约定在2014年3月以每箱2万元的价格向乙公司销售100箱A产品；乙公司应预付定金20万元，若甲公司违约，双倍返还定金。2013年12月31日，甲公司的库存中没有A产品及生产该产品所需原材料。因原材料价格大幅上涨，甲公司预计每箱A产品的生产成本为2.3万元。 ②2013年8月，甲公司与丙公司签订一份B产品销售合同，约定在2014年2月底以每件0_3万元的价格向丙公司销售300件B产品，违约金为合同总价款的20%。2013年12月31日，甲公司库存B产品300件，成本总额为120万元，按目前市场价格计算的市价总额为140万元。假定甲公司销售B产品不发生销售费用。因上述合同至2013年12月31日尚未完全履行，甲公司2013年将收到的乙公司定金确认为预收账款，未进行其他会计处理，其会计处理如下： 借：银行存款 20 贷：预收账款 20 (2)甲公司为工业生产企业，从2012年1月起为售出产品提供“三包”服务，规定产品出售后一定期限内出现质量问题，负责退换或免费提供修理。甲公司为C产品“三包”确认的预计负债在2013年年初账面余额为8万元，C产品已于2012年7月31日停止生产，C产品的“三包”截止日期为2013年12月31日。甲公司库存的C产品已于2012年底以前全部售出。2013年第四季度发生的C产品“三包”费用为5万元(均为人工成本)，其他各季度均未发生“三包”费用。甲公司2013年会计处理如下： 借：预计负债 5 贷：应付职工薪酬 5 (3)2013年9月30日，甲公司应收乙公司账款余额为150万元，已提坏账准备20万元，因乙公司发生财务困难，双方进行债务重组。2013年10月10日，乙公司用一批产品抵偿债务，该批产品不含税公允价值为100万元，增值税为17万元，甲公司取得该批产品支付途中运费和保险费1万元。甲公司相关会计处理如下： 借：库存商品 115 应缴税费——应缴增值税(进项税额) 17 坏账准备 20 贷：应收账款 150 银行存款 2 (4)2013年12月31日，甲公司应收丙公司账款余额为200万元，已提坏账准备60万元，因丙公司发生财务困难，双方进行债务重组，甲公司同意豁免丙公司债务100万元，剩余债务延期一年，但附有一条件，若丙公司在未来一年获利，则丙公司需另付甲公司50万元。估计丙公司在未来一年很可能获利。2013年12月31日，甲公司相关会计处理如下： 借：应收账款——债务重组 100 其他应收款 50 坏账准备 60 贷：应收账款 200 资产减值损失 10 (5)甲公司于2013年12月10日购入丙公司股票1000万股作为交易性金融资产，每股购入价为5元，另支付相关费用15万元。2013年12月31日，该股票收盘价为6元。甲公司相关会计处理如下： 借：交易性金融资产——成本 5015 贷：银行存款 5015 借：交易性金融资产——公允价值变动 985 贷：公允价值变动损益 985 (6)甲公司于2013年5月10日购入丁公司股票2000万股作为可供出售金融资产，每股购入价为10元，另支付相关税费60万元。2013年6月30日，该股票的收盘价为9元，2013年9月30日，该股票的收盘价为6元(跌幅较大)，2013年11月31日，该股票的收盘价为8元。 甲公司相关会计处理如下： ①2013年5月10日 借：可供出售金融资产——成本 20060 贷：银行存款 20060 ②2013年6月30日 借：资本公积——其他资本公积 2060 贷：可供出售金融资产——公允价值变动 2060 ③2013年9月30目 借：资产减值损失 6000 贷：可供出售金融资产——减值准备 6000 ④2013年12月31日 借：可供出售金融资产——减值准备 4000 贷：资产减值损失 4000 (7)甲公司其他有关资料如下：①不考虑相关税费的影响；②各交易均为公允交易，且均具有重要性。 [要求] 根据资料(1)～(7)，逐项判断甲公司会计处理是否正确；如不正确，简要说明理由，并编制更正有关会计差错的会计分录(有关会计差错更正按当期差错处理，不要求编制结转损益的会计分录；答案中金额单位用万元表示)。
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Alice trusts you, only you can persuade her to give up the foolish idea.
Much has been written about poverty but none of the accounts seem to get at the root of the problem. It must be noted that the debilitating effects of poverty are not only the result of lack of money but are also the result of powerlessness.【F1】The poor are subject to their social situation instead of being able to affect it through action, that is, through behavior that flows from an individual"s decisions and plans.In other words, when social scientists have reported on the psychological consequences of poverty, it seems reasonable to believe that they have described the psychological consequences of powerlessness. The solution to poverty most frequently suggested is to help the poor secure more money without otherwise changing the present power relationships. This appears to implement the idea of equality while avoiding any unnecessary threat to the established centers of power. But since the consequences of poverty are related to powerlessness, not to the absolute supply of money available to the poor, and since the amount of power purchasable with a given supply of money decreases as a society acquires a large supply of goods and services, the solution of raising the incomes of the poor is likely, unless accompanied by other measures, to be ineffective in a wealthy society.In order to reduce poverty—related psychological and social problems in the United States, the major community will have to change its relationship to neighborhoods of poverty in such fashion that families in the neighborhoods have a greater interest in the broader society and can more successfully participate in the decision-making process of the surrounding community. Social action to help the poor should have the following characteristics: First, the poor should see themselves as the source of the action.【F2】Second, the action should effect in major ways the preconceptions of institutions and persons who define the poor; the action should demand much in effect or skill.【F3】Third, the action should be successful and the successful self-originated important action should increase the feeling of potential worth and individual power of individuals who are poor.【F4】The only initial resource which a community should provide to neighborhoods of poverty should be on a temporary basis and should consist of organizers who will enable the neighborhoods quickly to create powerful, independent, democratic organizations of the poor.【F5】Through such organizations, the poor will then negotiate with the outsiders for resources and opportunities without having to submit to concurrent control from outside. 【F3】
【F1】During the past generation, the American middle-class family that once could count on hard work and fair play to keep itself financially secure has been transformed by economic risk and new realities.Now a pink slip, a bad diagnosis, or a disappearing spouse can reduce a family from solidly middle class to newly poor in a few months.In just one generation, millions of mothers have gone to work, transforming basic family economics. Scholars, policymakers, and critics of all stripes have debated the social implications of these changes, but few have looked at the side effect: family risk has risen as well. Today"s families have budgeted to the limits of their new two-paycheck status.【F2】As a result, they have lost the parachute they once had in times of financial setback—a back-up earner(usually Mom)who could go into the workforce if the primary earner got laid off or fell sick.This "added-worker effect" could support the safety net offered by unemployment insurance or disability insurance to help families weather bad times. But today, a disruption to family fortunes can no longer be made up with extra income from an otherwise-stay-at-home partner.During the same period, families have been asked to absorb much more risk in their retirement income.【F3】Steelworkers, airline employees, and now those in the auto industry are joining millions of families who must worry about interest rates, stock market fluctuation, and the harsh reality that they may outlive their retirement money.For much of the past year, President Bush campaigned to move Social Security to a saving-account model, with retirees trading much or all of their guaranteed payments for payments depending on investment returns. For younger families, the picture is not any better. Both the absolute cost of healthcare and the share of it borne by families have risen—and newly fashionable health-savings plans are spreading from legislative halls to Wal-Mart workers, with much higher deductibles and a large new dose of investment risk for families" future healthcare.【F4】Even demographics are working against the middle class family, as the odds of having a weak elderly parent—and all the attendant need for physical and financial assistance—have jumped eightfold in just one generation.【F5】From the middle-class family perspective, much of this, understandably, looks far less like an opportunity to exercise more financial responsibility, and a good deal more like a frightening acceleration of the wholesale shift of financial risk onto their already overburdened shoulders.The financial fallout has begun, and the political fallout may not be far behind. 【F5】
Much has been written about poverty but none of the accounts seem to get at the root of the problem. It must be noted that the debilitating effects of poverty are not only the result of lack of money but are also the result of powerlessness.【F1】The poor are subject to their social situation instead of being able to affect it through action, that is, through behavior that flows from an individual"s decisions and plans.In other words, when social scientists have reported on the psychological consequences of poverty, it seems reasonable to believe that they have described the psychological consequences of powerlessness. The solution to poverty most frequently suggested is to help the poor secure more money without otherwise changing the present power relationships. This appears to implement the idea of equality while avoiding any unnecessary threat to the established centers of power. But since the consequences of poverty are related to powerlessness, not to the absolute supply of money available to the poor, and since the amount of power purchasable with a given supply of money decreases as a society acquires a large supply of goods and services, the solution of raising the incomes of the poor is likely, unless accompanied by other measures, to be ineffective in a wealthy society.In order to reduce poverty—related psychological and social problems in the United States, the major community will have to change its relationship to neighborhoods of poverty in such fashion that families in the neighborhoods have a greater interest in the broader society and can more successfully participate in the decision-making process of the surrounding community. Social action to help the poor should have the following characteristics: First, the poor should see themselves as the source of the action.【F2】Second, the action should effect in major ways the preconceptions of institutions and persons who define the poor; the action should demand much in effect or skill.【F3】Third, the action should be successful and the successful self-originated important action should increase the feeling of potential worth and individual power of individuals who are poor.【F4】The only initial resource which a community should provide to neighborhoods of poverty should be on a temporary basis and should consist of organizers who will enable the neighborhoods quickly to create powerful, independent, democratic organizations of the poor.【F5】Through such organizations, the poor will then negotiate with the outsiders for resources and opportunities without having to submit to concurrent control from outside. 【F5】
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