2010年度全国高级会计师资格考试（National senior accountant qualification examination in 2010）.docVIP

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2010年度全国高级会计师资格考试（National senior accountant qualification examination in 2010）.doc

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2010年度全国高级会计师资格考试（National senior accountant qualification examination in 2010）

2010年度全国高级会计师资格考试（National senior accountant qualification examination in 2010） National senior accountant qualification examination in 2010 Simulation questions, reference answers Case study question 1 (12 points) Analysis and hints: (1) project Before financing Issue bonds Issue convertible bonds Seasoned equity offerings Profit before tax (10000 yuan) 9000 10000 12000 15000 Interest on existing debt (10000 yuan) 1600 1600 1600 1600 Interest on new debt (10000 yuan) - Four hundred and eighty Four hundred and eighty - Pre tax profit (10000 yuan) 7400 Seven thousand nine hundred and twenty Nine thousand nine hundred and twenty Thirteen thousand and four hundred Income tax (10000 yuan) 1850 One thousand nine hundred and eighty Two thousand four hundred and eighty Three thousand three hundred and fifty Net profit (10000 yuan) 5550 Five thousand nine hundred and forty Seven thousand four hundred and forty Ten thousand and fifty Income from ordinary shares (10000 yuan) 5550 Five thousand nine hundred and forty Seven thousand four hundred and forty Ten thousand and fifty Shares (10000 shares) 10000 10000 10000 (10320) 10800 Earnings per share (yuan) Zero point five five five Zero point five nine four Zero point seven four four Zero point nine three one Earnings per share (yuan) after conversion - - Zero point seven five six - Asset liability ratio before financing 40% 40% 40% 40% Asset liability ratio after financing - 48.28% 48.28% 34.48% Ratio of assets to liabilities after conversion - - 34.48% - (2) from the angle of good return of the shareholders of the company, option three should be chosen: The financing scheme will lead to a rise in the companys asset liability ratio from 2009 at the end of 40% to 48.28%. Company earnings per share rose from 0.555 yuan in 2009 to 0.594 yuan. Financing plan two will lead to the companys asset liability ratio from 2007 at the end of 40% to 48.28%. Before conversion, the companys asset liability ratio dropped to 34.48%. Company ear