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1、会计英语试题二及标准答案 五、英文业务题（本题型共1题，共10分，答案中的金额单位以元表示，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）。 CompanyAisalistedcompanylocatedinP.R.China.OnJanuary1,20×4,CompanyAsignedtwoshare-basedpaymentarrangementsasfollow: A.Thecompanygranted100cashshareappreciationrights(SARs)toeachofits300senior
2、managementemployees,conditionalupontheemployeesremaininginthecompany’semployforthenextthreeyears.Thecashshareappreciationrightsprovidedtheemployeeswiththerighttoreceive,atthedatetherightswereexercised,cashequaltotheappreciationinthecompany’ssharepricesincethegrantdate.OnDece,ber31,2
3、0×6,allSARsheldbytheremainingemployeesvested.Theycouldbeexercisedduring20×7and20×8.Thefairvalueandtheintrinsicvalue(Whichequalsthecashpaidout)ofSARsareshownbelow.FairvalueIntrinsicvalueJanuary1,20×418 December31,20×422 December31,20×521 December31,20×618 December31,20×72320December3
4、1,20×82524 Managementestimated,onthegrantdate,that20%oftheemployeeswouldleaveevenlyduringthethree-yearperiod.During20×4,22employeesleftthecompanyandmanagementpredictedthesamelevelofdepartureforthenexttwoyears.During20×5,20employeesleftandmanagementestimatedthatafurther15employeeswo
5、uldleaveduringyear3.Only10employeesleftduring20×6.Attheendof20×7,110employeesexercisedtheirSARs,another138employeesexercisedtheirSARsonDecember12,20×8.标准答案Answer:YearCalculationofLiabilityCalculationofcashLiabilityCashpaymentExpenseofcurrentpaymentperiod20x4(300-22×3)×100×22×1/3171,
6、600171,60020x5(300-22-20-15)×100×21×2/3340,200168,60020x6(300-22-20-10)×100×18446,400106,20020x7(300-52-110)×100×23110×100×20317,400220,00091,00020x80138×100×240331,20013,800Journalentries: 1.December31,20X4Dr:Administrativeexpense171,600Cr:Wagespayable171,600 （300－22×3）×100×22×1/
7、3=171,6002.December31,20X5Dr:Administrativeexpense168,600Cr:Wagespayable168,600 （300－22-20-15）×100×21×2/3－171,600=168,6003.December31,20X6Dr:Administrativeexpense106,200 Cr:Wagespayable106,200 (300－22-20-10）×100×18－171,600－168,600=106,2004.December31,20X7Dr:Gainsandlossesonchange
8、soffairvalue91,000
