Question

求财务会计英文习题。。。。附答案哦~

如题。。。

Answer 1

唉唉艾！中文的还没有学好就想学外国的

Answer 2

07年注会会计英文附加题(本题型共1题，共10分。答案中的金额单位以千元表示，有小数的，保留两位小数，两位小数后四舍五入。用英文在答题卷上解答，答在试题卷上无效)。
1. Company A is a limited liability Company located in China，With Renminbi(RMB)as its recording currency.The following foreign currency transactions or events occurred in this Company from January 20×7 through March 20×7.
(1)On Jan 5th，Company A bought 1 00 thousands B shares of Company X(US$3 per share) for US$300 thousands.The spot exchange rate on that day was$1=7.60.In addition，Company A paid transaction cost of￥20 thousands. Company A classified the investment as held for trading.Until March 31，20×7，Company A was still holding the investment.The fair value of the share is$4.5 per share on March 31，20×7.
(2)On March 20th，Company A purchased equipment Y from an overseas Company for US$200 thousands.The spot exchange rate on the purchase date was $1=￥7.30.Based on the purchase agreement，the purchase price was to be settled in 3 months，although delivery was made immediately.Assume no tariff is levied on the purchase.
(3)On Feb 10th，Company A exposed products to a US Company with selling price of US$150 thousands.The delivery was made immediately and receivable was due within 60 days from delivery.The spot exchange rate on Feb 10th was $1=￥7.36.Assume no valued-added tax(VAT)is levied on the export.The cost of the products was ￥900 thousands.
(4)On March 1st，Company A accepted investment of US$1 000 thousands from investor W.The spot exchange rate on that day was $1=￥7.26，and the exchange rate set in the investment contract was $1=￥7.30.Remittance was made to Company A's bank account on March 1st.After the investment，the total paid-in capital of Company A is ￥70 000 thousands，among which investor W accounts for 10％.
(5)Other information：
a.The closing exchange rate on March 31，20×7 is $1=￥7.40.
b.The opening balances of foreign currency monetary accounts of Company A on Dec 31，20×6 are as follows：
Required：
1.Prepare accounting entries for above transactions or events.
2.Determine the carrying amount of investment in Company X’s B shares on March 31，20×7 and prepare the related accounting entry.
3.Calculate the exchange income(or expense)of foreign currency monetary items for the first quarter of 20×7 and prepare the related accounting entry for recognizing foreign exchange income(or expense).
　 Amount in US$
（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