真题导读职能二51讲全-讲义16zkzh lpdd

2016年中国会计师考试综合阶段导读班第二部分历史解析精2012年试卷二AMr.ColinhasaskedSkyConsulting（蓝天咨询）toprepareashortsummaryofkeyissuesidentifiedfromtheduediligenceonNanFengOptical（南风眼镜）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 （万元 （万元（18737.31-（18737.31-金额单位：万2008年单店月平均ABAB207292金额单位：万2008年单店月平均ABAB207292固定成本-费B=2.9+1.9×85%+1.2×85%=5.54（1）（2）。②股价风险可转债，如股价没有达到转股所需要的水平，可转债持有者没有。①最近3个会计年度平均净资产收益率平均不低于6%。扣除非经常性损益后的净（1）（2）按照公司定，公积金有哪些实施该项利润分配及资本公积转增股本方案对华盛的股本资本公积及未分配利润的影响金额计算如下（2015版第275页例题）总股本50000万股为基数，向全体股东按每10股送2股，派发现1.00元（含税4股本增加 ×0.4=30000（万元50000×0.420000（万元 ×0.2=15000（万元计额达到公司资本50%时可不再继续提取。③公司如果没有提取法定公积金之前就向股东分配利润的必须将规定的利润公司定的公积金用途25%；对于任意公积金和资本公积转增资本则没有比例限制。Inearly2011,Mr.ColinheardfromafriendthatthelandlordofthelargeststoreofHuaGuangOptical（华光眼镜）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（南风眼镜）,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