注册会计师对于被审计单位存货的披露，应提请其做到()_审计综合练习_全学科试题题库

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注册会计师对于被审计单位存货的披露，应提请其做到()
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不带质押的融通汇票 (1)开立循环的承兑信用额度证 Revolving acceptance credit covering purchase of cocoa beans opened in favour of The Manufacturing Co., by an accepting house, William Caxton & Co., Unsecured. William Caxton & Company To: The Manufacturing Co., London, 11 Jan., 200× Liverpool Dear Sirs, Revolving Acceptance Credit No. U-429 In response to your application, we have pleasure in establishing our Revolving Acceptance Credit No. U-429 to the extent of GBP100,000.00 (say one hundred thousand pounds) available by your drafts on ourselves at three months after date for the purpose of financing your purchase of cocoa beans from Kingston to Liverpool and each draft must be marked "Drawn under Credit No. U-429 against purchase of cocoa beans". All drafts are to be covered by you in cash with us at or before their respective maturity dates, but the credit being revolving, when and to the extent that drafts are so covered the facility automatically becomes available again. Our acceptance commission payable at time of acceptance will be 1.75% per annum. This credit will expire on 11 Jan., next year, and all drafts must be drawn and accepted not later than that date. The credit being unsecured is a condition hereof that you will not create any new mortgage of charge on your property or assets without our consent. We enclose our usual form of undertaking in respect of this credit which kindly sign and return to us. Yours faithfully William Caxton & Co., London signature (2)开立融通汇票 Please draw an accommodating bill which was dated 1 April, 200× drawn by The Manufacturing Co., Liverpool, on William Caxton & Co., London payable to drawer's order duly endorsed in blank by them at three months after date for the sum of GBP10,000.00 marked: "Drawn under Acceptance Credit No. U-429 against purchase of cocoa beans". The bill was accepted by the drawee and payable at Barclays Bank Ltd., London. Please accept the bill and specify its due date. (3)要求承兑融通汇票，提示贴现公司，请其贴现 You will send a letter to William Caxton & Co., with five bills, each for GBP10,000.00 taking the form as follows: To: William Caxton & Co., Liverpool, 1 April, 200× London Dear Sirs, Revolving Acceptance Credit No. U-429 With reference to the above credit dated ______ we would like to avail our- selves of GBP50,000.00 of the facility, and enclose here with five bills, each for ______, drawn at ______ which we have endorsed in blank. After acceptance kindly hand these bills to Gillett Brother's Discount Co. Ltd., for ______. We will be glad if you would debit our account with your acceptance commission. Yours faithfully The Manufacturing Company, Liverpool signature You will send another letter to Gillett Brother's Discount Co. Ltd., as follows: To: Gillett Brother's Discount Co. Ltd., London Liverpool, 1 April, 200× Dear Sirs , We enclose a copy of a letter we wrote to William Caxton & Co. today, and from which you will see that we have asked them to hand to you ______ bills total-ling ______ for ______. We should be glad if you would pay the net proceeds of these bills to Barclays Bank Ltd., London for the credit of our account. Yours faithfully The Manufacturing Co., Liverpool signature (4)计算贴现金额，制作贴现说明书 Please calculate the discount using the following formula. ______ Suppose V=CBP50,000.00 t=90 d=9 What is the amount of discount? ______ What is the net proceeds? ______ When the discount company has discounted the five bills, they will send a discount statement. Please make out this statement filling particulars in the form as follows: Gillett Brother's Discount Co. Ltd., To: The Manufacturing Company, London, 2 April, 200× Liverpool We have pleasure in confirming the PURCHASE of the bills listed below. In accordance with your instructions, the net proceeds have been paid to Barclays Bank Ltd. London for the credit of your account.AmountsDiscount & net proceedsDue dateTenor in daysGBP 10,000.00 ____________10,000.00 10,000.00 10,000.00Total face value GBP ______ 10,000.00Less discount at 9% per annum ______ Net proceeds GBP ______ Per Pro Gillett Brother's Discount Co. Ltd., London signature (5)开立新的融通汇票，用其贴现净款归还旧的融通汇票到期应付之款 In accordance with the revolving acceptance credit, you must pay cash to the accepting house, William Caxton & Co., on or before the due date, 1 July, 200×. The credit being revolving, allows for the drawing of a new bill to replace those which are maturing. Let us assume when the GBP50,000.00 bills fall due on 1 July, 200×, you have cash in hand for GBP20,000.00 to pay the bills, and the balance will be covered by issue of a new bill for the face amount to be calculaced by using following formula: v=30,000 d=9 t=90 ______ Please issue a new bill similar to the old bills except amount as calculated above and dated on 1 July, 200×. Having drawn a new bill for the face amount as calculated above, The Manufacturing Company send it together with a letter addressed to William Caxton & Co., as follows: To: William Caxton & Co., London 30 June, 200× Dear Sirs,Revolving Acceptance Credit No. U-429 With reference to the five bills of GBP10,000.00 each drawn under above credit and maturing on ______, we enclose our cheque for GBP20, 000. 00 and a new bills for ______ dated 1 July, 200× at three months after date. We should be glad if you will kindly ______ and hand to Gillett Brother's Discount Co. Ltd., for ______, the net proceeds ______ will be refunded three old bills. Yours faithfully, The Manufacturing Company, Liverpool signatur

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