2021年注册会计师考试《财务成本管理》每日一练(2021-03-17)

同一控制企业合并，作为对价发行的普通股股数，应当计入各列报期间普通股的加权平均数，选项D错误。

企业面对的外部风险有：政治风险、法律和合规风险、社会文化风险、技术风险、自然环境风险、市场风险和产业风险等。（0.5分）
甲公司面临的风险有：政治风险、法律和合规风险、自然环境风险和市场风险。（0.5分）
“国家发展改革委要求钢铁行业要全面贯彻钢铁工业循环经济理念，着力于最大限度提高废水、固体废弃物、废气的综合利用水平”属于政治风险。（0.5分）
“甲公司由于治理不到位不仅收到了高额罚单，还被勒令停业整顿。”属于法律和合规风险及自然环境风险。（1分）
“乙公司决定中止供货”、“行业内的几家钢铁企业趁机开始抢占甲公司的市场”属于市场风险。（0.5分）
【考点“企业面对的风险种类”】
风险管理委员会对董事会负责，主要履行以下职责：
①提交全面风险管理年度报告；（0.5分）
②审议风险管理策略和重大风险管理解决方案；（0.5分）
③审议重大决策、重大风险、重大事件和重要业务流程的判断标准或判断机制，以及重大决策的风险评估报告；（0.5分）
④审议内部审计部门提交的风险管理监督评价审计综合报告；（0.5分）
⑤审议风险管理组织机构设置及其职责方案；（0.5分）
⑥办理董事会授权的有关全面风险管理的其他事项。（0.5分）
English Answer：
（1）External risks companies face are: political risk, legal and compliance risk, social and cultural risk, technology risk, natural environment risk, market risk and industry risk.
The risks company A faces the company are: political risk, legal and compliance risk, natural environmental risk and market risk.
"National Development and Reform Commission urged the steel industry to fully implement the concept of circular economy of steel industry, focusing on maximizing the comprehensive utilization of waste water, solid waste and waste gas," is a political risk.
" Poor governance of company A not only result in high fines, but also suspension business for rectification." is legal and compliance risks and natural environmental risks.
"Company B decided to suspend delivery" and "Several steel companies is taking the opportunities to seize the opportunity to seize company A’s market." is a market risk.
（2） Risk Management Committee is responsible for the Board, primarily performing the following duties:
① Submit comprehensive risk management annual report;
② Deliberation of risk management strategies and significant risk management solutions;
③ Deliberation of major decisions, criterion or judgment mechanism of significant risks, major events and important business processes, as well as risk assessment of major policy decisions;
④ Deliberation of report of assessment of risk management oversight audit by internal audit departments;
⑤ Deliberation of risk management organization setting and its responsible program;
⑥ Handle other matters of comprehensive risk management authorized by the Board of Directors.
【考点“企业面对的风险种类”】