注册会计师英语真题

对于英语的要求还是很高的，下列为2016年真题：

Question:

(a)GFH Ltd,a manufacturing company set up in Xi'an,produces and sells integrated circuits to an overseas associated company. It has not applied for the tax incentives for integrated circuits enterprises. GFH Ltd's statement of profit or loss for the year ended 31 December 2015 is as follows:

The following information is relevant to the items charged/credited in the above statement of profit or loss:

(1)The accountant has used the last in,first out (LIFO)method to value the inventories. If the first in,first out(FIFO)method were used,the cost of goods sold would have been reduced by RMB350,100.

(2)The increase in the provision for obsolete inventory was RMB123,450.

(3)A piece of equipment with a net book value of RMB80,000 was scrapped for nil proceeds.

(4)RMB1,000,000 was paid to a senior production manager in lieu of notice for early dismissal.

(5)In 2014,an antique vase was bought for RMB3,500,000 and put in the CEO's room for display. A ten-year economic life without scrap value has been used to calculate depreciation on this asset.

(6)Research and development expenses of RMB123,000 were incurred for a project which qualifies for an additional tax deduction.

(7)The salaries of the disabled employees hired by GFH Ltd in 2015 were RMB345,120. This cost qualified for the tax incentive.

(8)A donation of RMB25,000 was made to some students of a remote school.

(9)Interest at the rate of 25% per annum was paid on a loan of RMB8,000,000 from a finance institution in Xi'an. The interest rate of the People's Bank of China was 5%.

(10)Entertainment expenses incurred were RMB5,210,200.

(11)GFH Ltd acquired a new business in 2013 and paid RMB6,500,000 for the business' goodwill. This goodwill is being amortised over a period of ten years.

(12)GFH Ltd acquired a patent from another company in 2014 and paid a fee of RMB3,200,000. This patent fee is being amortised over a period of ten years.

(13)The dividend payable to the shareholder of GFH Ltd of RMB1,200,000 was treated as part of costs and expenses.

(14)Newly acquired equipment costing RMB2,500,000 qualifies under the Safety Production Special Equipment Catalogue.

(15)A warehouse was destroyed by a flood. The loss incurred of RMB150,000 was not covered by insurance.

(16)Irrecoverable input value added tax (VAT)on an abnormal loss amounted to RMB119,000.

(17)A subsidy of RMB3,000,000 was received from the Xi'an government for a specific project in 2013. The project was completed in 2015 and the amount spent on the project totalled RMB2,789,500. The balance of RMB210,500 was treated as income of 2015.

(18)GFH Ltd has granted an associated company in Vietnam the right to use its technology. The royalty income received of RMB90,000 was after the deduction of 10% Vietnamese withholding tax.

(19)GFH Ltd invested in an associated company in India in 2010. The profit of RMB123,100 is the proportion of the associate company's profit attributable to GFH Ltd and is included in its consolidated accounts. GFH Ltd pays enterprise income tax (EIT)at the standard rate.

试题均为英文，需要一定的英语基础。

希望可以帮到您。