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[审计]2009年注册会计师旧制度《审计》考试题目及参考答案-6 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-12-27
— 本帖被 阿文哥 从 学审计 移动到本区(2012-07-04) —
六、英文附加题(本题型共1题,共10分。有小数点的,保留两位小数。小数点两位后四舍五入。用英文在答题卷上解答,答在试题卷上无效)。 { ;' :h  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: r2)pAiTM*  
                         (Expressed in RMB thousands) R]fYe#!"  
FINANCLAL STATEMENTS ITEMS i-Ljff  
20×8 j<|6s,&  
20×7 & *c'uN w  
c( 8W8R  
Sales K \m4*dOv  
64000 %[+/>e/m  
48000 {N@Y<=+:  
9/Q S0  
Cost of sales c; d" XiA  
54000 o[H\{a>  
42000 u;{T2T  
^8U6"O6|X  
Net profit [@s=J)H  
30 Cg?I'1]o6  
-20 8Y]}Gb!  
Bzwx0c2VY8  
|<7i|J  
December 31, 20×8 pJ$(ozV  
December 31, 20×7 y#GCtkhi  
^$?7H>=_ha  
Inventory Hm<M@M$aG  
16000 ="= #5C  
12000 K-ju,4A  
AzW%+ LUD  
Current assets ]b!R-G!gV  
60000 \Z8Y(]6*  
50000 V4qZc0<,H  
!c v6 #:  
Total assets Y~}QJ+`?  
100000 jm~mhAE#  
90000 )SC`6(GW  
\_)02ZT:  
Current liabilities {!> E9Px  
20000 V=Ww>  
18000 " -<}C%C  
($,iAb  
Total liabilities {[rO2<MkA#  
30000 eF*TLI<[^I  
25000 =k_XKxd  
o4U]lK$  
h7)VJY  
During the audit, John has the following findings: "o~N42DLB%  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: .)?2)Fl  
Dr. Cash in Bank  RMB 5820000 w@4t$bd7  
Dr. Financial Expenses RMB 180000 m.|qVN  
Cr. Notes Receivable RMB 6000000 &P{o{  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: |q9,,i}!  
Dr. Non-operating Expenses RMB 3000000 $&c<T4$d  
Cr. Provisions RMB 3000000 _?*rtDzIM  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 [+Yl;3 &]  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: {A !;W  
Dr. Provisions RMB 3000000 Uv#>d}P  
Cr. Cash in Bank RMB 2500000 U`HXsq p}  
Cr. Non-operating Income RMB 500000 5n-9#J$  
Required: e@6RC bj  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. 7/[TE  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: )@sJTAK  
(a)Inventory Turnover Rate in 20×8; h0&>GY;i  
(b)Gross Profit Ratio in 20×8; 9;r48)5  
(c)After Tax Return on Total Assets in 20×8; and QfKR pnj(o  
(d)Current Ratio as at December 31, 20×8 dVjcK/T<  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. |8&\N  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 V!jK3vc  
以下是未经审计财务报表的部分信息: .eZPp~[lAN  
                             (单位:千元) <yPq;#z(!  
项目 20×8 20×7 H'j_<R N  
营业收入 64 000 48 000 B Lsdx }  
营业成本 54 000 42 000 S&gKgQD"Q  
净利润 30 -20 OtrXYiKB   
q!u lE{ ^  
20×8年12月31日 20×7年12月31日 U4 go8  
存货 16 000 12 000 S&;T_^|  
流动资产 60 000 50 000 7TMDZ*  
总资产 100 000 90 000 F}VS)  
流动负债 20 000 18 000 e3oYy#QNk  
总负债 30 000 25 000 D ohl,d  
在审计过程中,约翰发现以下事项: !HT>  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 1"~O"msb  
借:银行存款5 820 000 EU&6 Tg  
  财务费用 180 000 "W3n BaG  
  贷:应收票据6 000 000 BXKlO(7  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 4w?]dDyc%  
借:营业外支出  3 000 000 fwar8 i1  
  贷:预计负债 3 000 000 J,(U<%n  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: DkF@XK0c3  
借:预计负债   3 000 000  ly[\mGr  
  贷:银行存款  2 500 000 k:(e79  
    营业外收入   500 000 ~{3o(gzl  
要求: Lv `8jSt\  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 BIHHRCe:@n  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: _7t|0aNo\  
(a)20×8年存货周转率 [TpA26#TTO  
(b)20×8年销售毛利率 @ [[C s*-  
(c)20×8年总资产净利率 LRqw\fKk[  
(d)20×8年12月31日的流动比率 p: Q%Lg_I  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) E@'CU9Fo  
【答案】 zO7lsx2 =  
(1)应选择营业收入作为计算重要性水平的基础。 a3(7{,Ew  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 2:6Y83  
*1 J#Mdd  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 K2cpf  
销售毛利率=(64000-54000)/64000×100%=15.63% hhh: rmEZl  
总资产净利率=30/[(100000+90000)/2]=0.03% /o}0oo5B  
流动比率=60000/20000=3 b> >=d)R  
(3) NXV~[  
a.应建议做如下审计调整分录: zd*W5~xKg  
借:应收票据 6 000 000 "\R@l Ux.Y  
  贷:短期借款 5 820 000 =km-` }I,  
    财务费用  180 000 -h^} jP8  
b.应建议做如下审计调整分录: ??esB&4?  
借:预计负债 3 000 000 R fVV(X  
  贷:营业外支出 500 000 `*2*xDuP  
    其他应付款 2 500 000 $ uIwRG <  
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