USCPA冲刺备考:writing题型解析(5)

来源: 高顿网校 2015-10-27
  Turner Company is considering acquiring a new plant.The CFO, John Chen, is considering how to finance the new plant.Specifically, John is trying to decide whether to finance the plant by issuing bonds or through a sale and leaseback.Compose a memorandum to John explaining the advantages and disadvantages of these two financing strategies.
  REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be evaluated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be evaluated for development, organization, and the appropriate expression of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
  To:Mr. John Chen
  Turner Company
  From:CPA Candidate
  解析:
  This memorandum provides information to help in deciding whether to finance the proposed new plant by issuing bonds or through a sale and leaseback.Issuing bonds is a common technique used to finance long-term assets, such as a plant.Bonds typically have a 20 year maturity and provide for semiannual interest payments.The bonds become a liability on the balance sheet of the corporation, and the bond agreement typically contains covenants that place restrictions on the flexibility of the company.From an income tax standpoint, the interest on the bonds is tax deductible.
  A sale and leaseback is a transaction in which the company sells the plant to another party and simultaneously leases it back under a long-term agreement.Such arrangements may provide financing and tax advantages.As an example, the tax benefits of the investment in the plant may be given in the agreement to the party that can best use the tax benefits. In addition, lease financing may be easier to obtain than bond financing, and the lease agreement may contain fewer restrictions than the bond agreement.
  If you like additional information to make your decision, please contact me.
  Keywords: bond, leaseback, long-term, assets, maturity, interest, liability covenants, deductible, benefit
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        2015年USCPA考试常见问题解析

USCPA备考 热门问题解答
美国注会考试考多少分及格?

uscpa一共有四门科目,每门考试的满分为99分,75分及格,但是这个75不是75%的正确率,不能被理解为百分比。

uscpa一共几门几年考完?

uscpa总共考4门,一般单科成绩的有效期为18个月,大家需要在这个有效期的时间内,通过剩余的三门科目,否则第一门通过的考试成绩就作废,需要重考。因此,uscpa考试周期最长为18个月。

uscpa一年能考几次?

NASBA和AICPA开启了连续测试期后,大家可以不受限制的全年参加uscpa考试。在uscpa的考试成绩公布后,如果大家发现自己没有通过考试,能够马上申请并参加该门科目考试,也不用再等待下一个考季才能申请重考。

uscpa的含金量如何?

uscpa是美国正式的注册会计师国家资格,在美国拥有审计签字权,作为美国财经领域的三大黄金证书之一,在国内外都有着很好的知名度。很多外企招聘财务经理或财务总监岗位,都将持有uscpa证书作为优先录用条件。

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