(b) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support your
advice with relevant calculations. (4 marks)
(ii) the directors agree to disclose the note. (4 marks)
4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrases
for use when issuing modified reports’.
Required:
Explain and distinguish between each of the following terms:
(i) ‘qualified opinion’;
(ii) ‘disclaimer of opinion’;
(iii) ‘emphasis of matter paragraph’. (6 marks)
(c) Explain how the use of activity-based techniques may benefit Taliesin Ltd. (5 marks)
(c) State the tax consequences for both Glaikit Limited and Alasdair if he borrows money from the company, as
proposed, on 1 January 2006. (3 marks)
久期缺口的定义是什么？
You are the manager responsible for performing hot reviews on audit files where there is a potential disagreement
between your firm and the client regarding a material issue. You are reviewing the going concern section of the audit
file of Dexter Co, a client with considerable cash flow difficulties, and other, less significant operational indicators of
going concern problems. The working papers indicate that Dexter Co is currently trying to raise finance to fund
operating cash flows, and state that if the finance is not received, there is significant doubt over the going concern
status of the company. The working papers conclude that the going concern assumption is appropriate, but it is
recommended that the financial statements should contain a note explaining the cash flow problems faced by the
company, along with a description of the finance being sought, and an evaluation of the going concern status of the
company. The directors do not wish to include the note in the financial statements.
Required:
(b) Consider and comment on the possible reasons why the directors of Dexter Co are reluctant to provide the
note to the financial statements. (5 marks)
(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.
(12 marks)
(ii) If a partner, who is an actuary, provides valuation services to an audit client, can we continue with the audit?
(3 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
久期缺口的计算公式是什么？
2017年6月银行初级《个人理财》机考真题及答案
判断题
2、短期政府债券具有违约风险小、流动性强、收入免税等特点。
3、记账式国债是目前银行代理国债业务中效率最高、成本最低、交易最安全的品种。
4、商业银行在向客户说明有关投资风险时，应使用最通俗易懂的语言，说明最有利的投资情形。
5、客户信息整理通常针对定量信息，一般汇总成资产负债表和收支储蓄表。
6、投资型保险的最大特点就是将保险的基本保障功能和资金增值功能结合。
7、土地所有权可以抵押。
8、收入型年金的投资对象常常是风险较大的金融产品，追求长期资本增值。
9、收益率是决定一笔货币在未来增值程度的关键因素，而通胀率则是使货币购买力缩水的反向因素。
10、按照利息支付方式，债券划分为附息债券、一次性还本付息债和贴现债等。
11、对个人结汇和购汇每年每年等值3万美元。
12、就客户而言，寻求财务顾问服务的直接目的是实现人生目标中的经济目标，管理人生财务风险，降低对财务状况的焦虑，进而实现财务自由。
13、开放式理财产品的总体份额与总体金额都是可变的，可以随时根据市场供求变化发行新份额或被投资人赎回的理财产品。
14、代理人不履行职责给被代理人造成损害，应当承担民事责任。
15、基金前端收费是按照金额收费，后端收费是以取得收益进行收费。
16、银行理财产品投资顾问可以提供具体投资建议。