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mon stock of franklin -- parker corporation for $1, 5000, 000. on this date, franklin -- parker had 150, 000 shares of a single class of stock outstanding and total stockholders’ equity of $3, 750, 000. the following data is available regarding franklin -- parker corporation for 1996 and 1997: 1996 1997 net income (loss) ..’ ... ... ... .. . $(300, 000) $1, 500, 000 dividends declared & paid $(75, 000) $600,000 quoted market price per share at dec.31 $22 $30 instructions: a. briefly describe how bishop industries shoule account for this investment (e. g., cost, low- erof -- cost -- or -- market, equity method, consolidate, etc. ) identify the principa1 factors which determine the accounting treatment. b. compute each of the following amounts relating only to bishop’s investment in frandlin - parker chrporation. (l )cash dividends received by bishop in 1996 and 1997. (2)amounts (if any) reported in bishop’s income statement in 1996 and 1997 for each of the following: dividend revenue; investment income (or loss); unrealizde gain (or loss) on marketable equity securities. (3)carrying value of this investment reported’ on bishop’s balance sheet at dec. 3l, 1996, and at dec. 31 1997’ c. compute the market value of bishop industries’ investment in franklin -- parker at dec. 3l, 1996 and dec. 31, 1994, how are these market values reflected in bishop’s financial state- ments, if at all? (10) 5. financial planners has three partners -- reed, stein, and trump. during the current year their capital balances were: reed $l40, 000; stein, $l00, 000; and trump, $60, 000. the partnership agreement provides that parnters shall receive sa1atry allowances as follows: reed, onne; stein, $60, 000; and trump, $38, 000. the partners shall also be allowed l2 % interest annually on their capital balances. residual profit or loss is to be dividend: reed, 50%; stein, 30%; trump, 20%’ instructions: prem separate schedules showing how incomeo loss wi1l be divided among the three part- an in each of the following cases. the finure given in each ax is the annual partnership net in- come or loss to be wted among the partners. a. inare of $554,000 b. incom of $83,000 c. the of $19,000 六、西方审计 （20分） （－）选择题（每题2分，共10分）： ！．国际审计准则包括 a.一般准则 b．工作准则 c．报告准则 d．附件 2．企业的内部控制体系包含的要素有 a.控制环境 b．会计系统 c．控制程序 d．管理系统 3．由于审计人员方面的原因导致的审计人员被诉讼的情况可能有 a.违约 b．过失 c．经营失败 d．欺诈 4．审计报告中必须具备的内容是 a.已审会计报表的名称、反映的日期或期间 b．审计意见 c．审计人员签章 d．报告日期 5．验证应收帐款的真实性最有效的审计程序是 a.函证 b．检查发票 c.查阅明细表 d．编制应收帐温帐龄分析表 （二）判断题（每题1分，共5分）： 1．由于种种原因，被设计单位的内部控制制度存在着固有局限性，所以说审计时总存 在有固有风险。 2．被设计单位管理当局与律师声明书是一种有力的证据，但其本身不足以对审计人员 形成审计意见提供基本证据。 3．在使用较低的控制风险估计水平法下，审计人员根据低的计划可接受检查风险水平， 安排执行扩大的实质性测试。 4．统计抽样能使审计人员量化和控制抽样风险，故统计抽样应全面代替非统计抽样。 5．审计人员估计的审计风险和所需收集的审计证据数量成正比。 |
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