注会-会计英语讲义(18)

会计英语基础讲义

Fines and penalties are not deductible for tax purposes. (100)

(e) A loan payable has a carrying amount of 1m. The repayment of the loan will have no tax consequences. (1m)

第二十一章 外币折算 Foreign currency transactions

2007年会计英语附加题

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，两位小数后四合五入。用英文在答题卷上解答，答在试题卷上无效）。

1．Company A is a limited 1iability company located in China, with Renminbi

（RMB&yen；）as its recording currency．The following foreign currency transactions or events occurred in this company from January 20×7 through March 20×7． A公司系在中国注册的一家有限责任公司，以人民币作为记账本位币。以下业务是该公司20×7年1月～3月发生的相关业务事项：

（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=&yen；

7．60．In addition，company A paid transaction cost of￥20 thousands． Company A classified the investment as held for trading．Until March 3 1，20× 7，company A was still holding the investment．The fair value of the share is $4．5 per share on March 3 1，20×7．

1月5日，A公司以30万美元购入X公司10万股B股票，每股价格3美元，共支付30万美元。当日汇率为$1=￥7．60。A公司另外支付交易费用2万元人民币。A公司将该项投资划分为交易性投资。20×7年3月31日，A公司仍持有该股票，市场公允价值为每股4.5美元。

（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月20日，A公司从海外一家公司以20万美元购入一台设备，当日汇率为$1=￥7.30。根据买卖合同约定，虽然设备立即运送至A公司，但款项在3个月内支付。假定没有关税。

（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.

2月10日，A公司销售给一家美国公司一批货物，价款为15万美元，货物已交付运输将于60天内到达。当日汇率为$1=￥7.36。假定不考虑增值税。该批产品的成本为90万元人民币。

（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 ￥70000 thousands，among which investor W accounts for 10％． 3月1日，A公司接受W投资者投入资本100万美元，当日汇率为$1=￥7.26，合同约定汇率为$1=￥7.30。款项当日已汇入A公司账户。接受投资后，A公司总资本为7000万人民币，W投资者占有10％的份额。