2010年注册会计师《经济法》冲刺模拟试题(8)

　　三、综合题

　　1.

　　【正确答案】：(1)①A公司的净利润指标符合首次发行股票并上市的规定。根据《首发管理办法》的规定，发行人发行股票并上市的最近3个会计年度净利润均为正数且累计超过人民币3000万元，净利润以扣除非经常性损益前后较低者为计算依据。本题中，A公司最近3个会计年度净利润均为正数，且以扣除非经常性损益前后较低者为计算依据的累计数额为5884万元，是符合规定的。

　　②A公司现金流量净额和营业收入指标符合首次发行股票并上市的规定。根据《首发管理办法》的规定，发行人发行股票并上市的最近3个会计年度经营活动产生的现金流量净额累计超过人民币5000万元;或者最近3个会计年度营业收入累计超过人民币3亿元。本题中，A公司虽然最近3个会计年度的现金流量净额累计为4875万元(不足5000万元)，但其最近3个会计年度营业收入累计为6.68亿元，超过了3亿元。由于现金流量净额指标和营业收入指标，只要其中一项符合要求即可，因此A公司现金流量净额和营业收入指标是符合规定的。

　　③A公司发行前股本总额符合首次发行股票并上市的规定。根据《首发管理办法》的规定，发行人发行前股本总额不少于人民币3000万元。本题A公司发行前股本总额为人民币4800万元，是符合规定的。

　　④A公司无形资产的数额符合首次发行股票并上市的规定。根据《首发管理办法》的规定，发行人发行股票并上市的最近一期期末无形资产(扣除土地使用权、水面养殖权和采矿权等后)占净资产的比例不高于20%。本题中，A公司2009年扣除土地使用权、水面养殖权和采矿权等后的无形资产为1963万元，占净资产的比例为17.22%，即：1963÷(25000-13600)=17.22%。

　　(1)①A Corporation's net margins indicator meets the requirements of initial public offering and listing. According to《First management measure》, net profits of issuers' public offering and listing in each of the three most recent fiscal year are all positive and a total accumulated is more than 30,000,000. The basis for calculation of net profits is the minimal of before and after excluding non-recurring gains and losses. In this problem, A Corporation's net margins in each of the three most recent fiscal year are all positive, and its basis for calculation of net profits is the minimal of before and after excluding non-recurring gains and losses--a total accumulated is 58,840,000. It meets the requirements.

　　②A Corporation's net cash flow and operating income indicator meet the requirements of initial public offering and listing. According to《First management measure》, the total accumulated net cash flow of issuers' public offering and listing in each of the three most recent fiscal year is more than 50,000,000. Or operating income in each of the three most recent fiscal year is more than 300,000,000. In this problem, although A Corporation's net cash flow in each of the three most recent fiscal year is 48,750,000 (less than 50,000,000), its operating income is 668,000,000, more than 300,000,000. Between net cash flow and operating income indicator, there is one item conforms to topic. So A Corporation's net cash flow and operating income indicator meet the requirements.

　　③A Corporation's total stock capital before the issuance meet the requirements of initial public offering and listing. According to《First management measure》, issuers' total stock capital before the issuance will not less than 30,000,000. In this problem, A Corporation's total stock capital before the issuance is 48,000,000. So it meets the requirements.

　　④A Corporation's the amount of intangible assets meet the requirements of initial public offering and listing. According to《First management measure》, intangible assets of issuers' public offering and listing (excluding land usage right, surface cultivation right, exploitation right, etc) to net assets ratio of the latest issue of intangible assets to net assets ratio of no more than 20%. In this problem, in 2009, A Corporation's intangible assets, which excluding land usage right, surface cultivation right, exploitation right, etc, was 19,630,000; the ratio was 7.22%. That is, 1963÷(25000-13600)=17.22%。

　　(2)①王某和吴某的兼职行为符合首次发行股票并上市的规定。根据《首发管理办法》的规定，发行人的总经理、副总经理、财务负责人和董事会秘书等高级管理人员不得在控股股东、实际控制人及其控制的其他企业中担任除董事、监事以外的其他职务。本题中，王某是A公司的总经理，是可以担任控股股东C集团的董事的;董事会秘书吴某担任由控股股东控制D公司的监事，也是符合规定的。

　　②作为A公司高级管理人员的财务总监张某在控股股东担任的职务是董事、监事以外的其他职务，是不符合规定的。

　　(2)① The part-time employment of Wang and Wu meet the requirements of initial public offering and listing. According to《First management measure》, the issuer's higher management, such as general manager, deputy manager, financial officers and the board secretary can't serve as other position besides board member and supervision committee. In this problem, Wang is the general manager, so Wang could serve the board member of controlling shareholders-C group. So does Wu.

　　②As the higher management of A Co., Financial Controller Zhang serve as other position besides board member and supervision committee. So it is not permitted.

　　(3)A公司本次募集资金的用途不符合首次发行股票并上市的规定。根据《首发管理办法》的规定，发行人首次公开发行募集的资金原则上应当用于主营业务。除金融类企业外，募集资金使用项目不得为持有交易性金融资产和可供出售的金融资产、借予他人、委托理财等财务性投资，不得直接或者间接投资于以买卖有价证券为主要业务的公司。本题A公司将募集资金用于申购新股和投资证券公司，是不符合规定的。

　　(3)A Corporation's raised funds don't meet the requirements of initial public offering and listing. According to《First management measure》, in principle, the raise funds of the initial public offer of stocks of an issuer should be devoted to main business. Except financial companies, the raise funds for the project shouldn't invest for those who hold some trading of sexual finance capital, available-for-sale financial assets; should not lend to others; should not indirectly invest the company which takes buying and selling securities as the primary service. In this problem, A Corporation takes the raise funds for purchasing of new shares and investing for securities companies, thus it is not permitted.