在一起向客户销 m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for t he development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: ( 1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronic s proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd 售,即如果客户购买该软件,XYZ 会计师事务所将提供后续培训及咨 询服务。 (教材 P57/4.2) (2)由于订单减少,甲公司大部分生产设备处于闲置状态,存在 重大减值迹象。2012 年 12 月 1 日,XYZ 会计师事务所接受甲公司委 托, 对甲公司的固定资产进行评估, 作为甲公司管理层计提固定资产 减值准备的依据。 (教材 P68/4.6) (3)A 注册会计师曾担任甲公司 2011 年度财务报表审计的项目质 量控制复核人,但未参与甲公司 2012 年度财务报表审计工作。A 注 册会计师于 2012 年 12 月 31 日离职, 并于 2013 年 1 月 1 日加入甲公 司担任财务总监。 (教材 P60/4.4) (4)B 注册会计师担任甲公司 2012 年度财务报表审计项目合伙 人, 在得知甲公司拟收购丙公司的计划后, 成功推荐 ABC 会计师事务 所为该收购项目提供尽职调查服务。 B 注册会计师因此在年度业绩考 核中获得了加分和奖金。 (教材 P79/4.8) m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for the development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: (1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contra st contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adv a ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronics proces sing technology w ill be used i n the Programm able Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. Industrial aut omati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssing, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s t o devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is ma inly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um -term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of ind ustrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can be see n. Now origi nal robot i c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can detect the external envir onm ent , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certain amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd (5)在一次聚会上,B 注册会计师与其好友讨论了甲公司收购丙 公司计划的可行性。1 个月后,甲公司公告了该收购计划。 (教材 P27/3.1) (6)审计项目组成员 C 的父亲购买了 2000 元的开放式基金。 该基 金发行方不是 ABC 会计事务所的审计客户。根据该基金截止 2012 年 6 月 30 日的公告,甲公司是该基金投资的十大上市公司之一。 (教材 P50/4.2) 要求: 针对上述第(1)至(6)项, 逐项指出 ABC 会计师事务所及甲公司审 计项目组成员是否违反中国注册会计师职业道德守则, 并简要说明理 由。 (1)乙公司系甲公司的子公司,从事软件开发业务。XYZ 会计师 事务所于 2012 年 10 月与乙公司签订协议, 协助乙公司开发一种管理 软件,并将该软件与 XYZ 会计师事务所的服务结合在一起向客户销 售,即如果客户购买该软件,XYZ 会计师事务所将提供后续培训及咨 询服务。 【答案】(教材 P57/4.3) m anipulat or control mode and pr ogrammable controll ers introduction 2.1 Sele ct di scussi on wit h manipulator contr ol 2.1 .1 cla ssification of control relay s and dis crete ele ctroni c cir cuit ca n control old i ndustrial equipme nt, but also mor e common. Mai nly the se two relatively chea p and you can mee t the old -fashi one d, simpl e (or simple) industrial equi pment. S o he can s ee them now, however thes e two control m ode s (relay and di screte ele ctronic circuit s) are these fatal flaws: (1) cannot ada pt to the compl ex logic contr ol, (2) only for the curre nt proje ct, the la ck of compati bility and (3) not reforming the system with e qui pment improveme nts. S pring for t he development of China' s moder n industri al automati on technology the substantial i ncrea se in t he level of industria l automation, complete d the perfect relay of the computer too much. In terms of controll ing the computer s howe d his two great adva ntages: ( 1) each of the har dware can be installe d on one or more micr opr oces sors ; (2) the 。 转 好 定 稳 势 形 产 生 安 域 领 行 个 动 推 降 下 继 量 总 保 故 事 上 以 较 制 遏 , 管 监 节 环 等 作 殊 特 和 区 地 ”、 大 一 点 重 “两 化 强 续 持 ; 任 责 体 主 业 企 实 落 面 全 official desig ner of the s oftware writing conte nt control is all a bout. Now in several ways in t he context of industrial a utomation ca n often be see n in three way s: (1) Programmable Logical Controller (referred to as I PC); (2) Distributed Contr ol System (DCS for short), and (3) the Programmabl e Logi cal Contr oller (PLC for short). 2.1.2 PLC a nd t he IPC and DCS contrast contrast 1 , each of the three te chnol ogies of origins a nd development re quirement s for fast data processi ng makes it invente d the computer. T he men br oug ht in terms of har dware there, usi ng a high l evel of standardizati on, can use more compati bility tools, is a ri ch s oftware resource s, es pecially t he nee d for immediacy i n operational systems. S o the computer can effectively contr ol is used to control and meet its speed, on the virtual model, real -time and i n computati onal re quireme nts. Distr ibute d system started wit h a contr ol system for industrial a utomatic instrument use d to control, w hereas now it i s succe ssfully developed int o industrial control computer use d as a central colle ction a nd distri bution system and transiti on of distributed contr ol system in a nalog ue ha ndli ng, l oop control, has beg un t o reflect the use of a huge adva ntage. Thoug h distri bute d system has great adva ntages in l oop regulati on, but only as a means of conti nuous process contr ol. Optimization of PLC is the corre sponding relay nee ds wa s bor n, its main use i n the w ork order control, early primary is repla ced relay this hulking system, focus ed on the s witch controlli ng the runni ng order of functi ons. Marked by the micr oproces sor i n the early 197 0 of the 20th cent ury emerged, micr o-el ectronics technol ogy ha s devel ope d rapi dly, people s oon microel ectronic s proces sing technology w ill be used i n the Programmable Logi cal Controller (that is Manipulator is now use d as a industrial robots in use, t he control obje ctives ofte n appear often in i ndustrial a utomation. In dustrial automati on technology has gradually matured, a s mature a technology line has bee n rapid development i n industrial a utomation as a se parate subje ct. Manipulator appli cation began t o filter into wel ding, l ogisti cs, mechani cal pr oce ssin g, and other industries . Especially at hig h or very l ow temperature s, full of poisonous gase s, hig h radiation cas e, robot in simil ar circumstances s howe d great us e also bring s great conv enie nce t o the staff. Precise ly becaus e of this robot t o get people's attenti on began to be a hig h degre e of devel opment . La bor rates, w orking conditions, la bor inte nsive a spe cts of pr omoting development. Bot h at home a nd a broad t o devel op the PLC (programmable l ogic contr oller) is in various s pe cial cir cumstances a nd under s pecial conditions s et for mecha nical device s. Now tur ned on the devel opme nt of the microelectronics aut omatic control technology a nd t he rapid devel opment of the trains, t he success of PLC hardware software and simulati on contr ol win big and succe ssful development, now conti nue s to devel op a s a factory aut omation sta ndar ds. Be caus e robots are good development of the te chnol ogy makes a good optimization of productive capital , and robot shows thi s unique adva ntages, s uch as: ha s good compati bility, w ide availa bility, hardware is complete, a nd programming that ca n be mastered in a s hort time, s o in t he context of industrial PLC a ppli cations became ubiquitous. M ani pulator i n many devel ope d country agriculture a nd industry has been a ppli ed, s uch as the use of mecha nical harvesting large area s of farmland, re peated operations on the high -s peed li ne that uses a r oboti c arm, and so on. Today, t he hig h level of automati on combi ned wit h restricti ons on t he mani pulator development level i s slightly low er than t he inter national. The desig n is mainly arm wel ding ma chi ne by PLC A utomation control. T his of design let desig ners on in s chool by learn of has a must of consoli dation, understa nd has s ome us ually di dn't opportunities aware nes s in worl d range wit hin s ome leading level of knowle dge ha s has must awarene ss, hope desig ners can i n yihou of de sign i n the ca n s uccess of using i n this desig n i n the pr ocee ds of experience 1.2 ma nipulator in bot h at home a nd a broad of research profile a utomation mechani cal arm research bega n Yu 20t h ce ntury medi um-term, after years with wit h com puter a nd a utomation technol ogy of devel opme nt, Makes mecha nical arm on the Gra nd stage of industrial automation and shi ne, gradually became a n industrial eval uation standards, a nd it s importa nce can b e see n. Now origi nal roboti c arm spe nt most of mass pr oducti on a nd use on the producti on li ne, w hich is pr ogrammed robotic arm. As t he first generation of manipulator positi on contr ol sys tems main features, althoug h not back sev eral generations that can de tect the external envir onment , but can still successf ully com plete like wel ding, painti ng, del ivery as well as for materials simple moveme nts. Se cond generation me cha nical arms are equipped wit h sensors a nd ma nipulators hav e the envir onme nt there is a certa in amount of "sense", w hen the mechani cal arm is to use the program as a ba sis . Difference is that t he robot bega nd (1)违反。XYZ 会计师事务所是 ABC 会计师事务所的网络所。将 乙公司(甲公司关联企业)的软件与 XYZ 会计师事务所的服务捆绑销 售,因自身利益或外在压力严重影响独立性,是被禁止的商业关系。 (2)由于订单减少,甲公司大部分生产设备处于闲置状态,存在 重大减值迹象。2012 年 12 月 1 日,XYZ 会计师事务所接受甲公司委 托, 对甲公司的固定资产进行评估, 作为甲公司管理层计提固定资产 减值准备的依据。 【答案】(教材 P68/4.6) (2)违反。因评估结果对甲公司(公众利益实体)的财务报表影响 重大,提供评估服务将因自我评价影响独立性。 (3)A 注册会计师曾担任甲公司 2011 年度财务报表审计的项目质 量控制复核人,但未参与甲公司 2012 年度财务报表审计工作。