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2014注冊會計師《職業(yè)能力綜合測試》測試題及答案

來源:考試吧 2014-08-19 7:47:23 要考試,上考試吧! 注冊會計師萬題庫
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第 1 頁:試題
第 4 頁:答案及解析

  14.The net profit of company E=(150- 700×6%)×(1- 25%)=81(萬元)

  The operating profit after tax of company E =81+700 ×6% ×(1- 25% )=112.5(萬元)

  The EVA of company E=112.5-1500×5.5% =30(萬元)

  Net profit of company F=(100-200×6%)×(1-25%)=66(萬元)

  The operating profit after tax of company F=66+200×6%×(1-25%)=75(萬元)

  The EVA of company F=75-1000×5.5%=20(萬元)

  The performance of company E is better than company F from the angle of EVA.

  Merits: (1) it focuses on the process of value creation,which is consistent with the goal of increasing shareholder wealth; (2) It prevents sub-optimization and can better coordinate the interest conflicts among different departments; (3) In the framework of EVA, the company can declare their goals and achievements, and the investors can choose the most promising company by EVA.

  Demerits: (1) It is an absolute indicator and cannot compare the performance of different companies or departments with different scales; (2) This indicator can mislead the users. For example, for a company the EVA is low in the growth phase, but the EVA is high in the decline phase. (3)There are many disputes in calculating the EVA, i.e. what should be included in the basic investment, what adjustment should be made for net earnings and how to fix the cost of capital.

  15.Dear, sir:

  I am writing to you to demonstrate the risks that our company is facing so as to take measures to deal with the risks.

  They are listed as follows:

  Credit risk.

  Our primary clients are the building contractors, project developers, who always ask the suppliers to advance the funds to some extent, and it always takes long time for settlement. Because the business is increasing rapidly, and at the same time, under the current mode of tender, the clients takes the form of payment as the significant clauses for choosing the suppliers which result in the fast increase in account receivables.

  If we cannot get the payments back in time. the service efficiency of the funds and the safety of the assets will be influenced, and then the performance of our company.

  Price risk of commodities.

  The costs of the raw materials account for a large percentage of the product costs, and our primary raw material belongs to the petrochemicals, which is largely affected by the international crude oil market. So if the price of the raw materials fluctuates substantially, the profitability of our company will be adversely influenced,

  Exchange rate risk.

  Some products are exported abroad, which is vulnerable to the change in exchange rate.

  Product risk

  New products are facing the risks whether they can be accepted by the clients, and the old products are facing the risks in the competition from prices.

  Operational risk

  With the implementation of the expansion, the existing employees cannot satisfy the rapidly increasing requirement of the human resources, and it is difficult for the new employees to get involved in the corporate culture in the short-term, which will influence the achievement of corporate strategy and operational objectives.operational risk.

  In sum,we really need to take measures to respond to the business risks, otherwise the performance of our company this year, even in the future will be significantly influenced.

  Yours

  Faithfully

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