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)。 Ye"o6_U"
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: **w!CaqvY
(Expressed in RMB thousands) T%.8'9
FINANCLAL STATEMENTS ITEMS 09X01
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20×8 JmF l|n/H
20×7 ;;_,~pI?k
}\z.)B4,
Sales 3C
?f(J}
64000 MuYk};f
48000 )#BMTKA^
:=}US}H$
Cost of sales Ee)T1~;W
54000 > A
Khf
42000 zcel|oz)
X^T:8npxt
Net profit KK1gNC4R
30 !S^AgZ~
-20 3*]eigi)
q4R5<LW"
j5K]CTz#
December 31, 20×8 Vr )<\h
December 31, 20×7 i'a?kSy
Vu)4dD!
Inventory YNLV9.P6
16000 33o9Yg|J~
12000 I(]}XZq
G^~k)6v=m
Current assets R{WE\T '
60000 'z0:Ccbj
50000 8J=?5
/,89p&h
Total assets gcE|#1>
100000 M2HomO/X)
90000 A'j;\
`1
*?Lv3}E
Current liabilities o}$XH,-9&
20000 W0y '5`
18000 !2 LCLN\
w QgoN%
Total liabilities )`SES."
30000 ~;QvWS
25000 O}tZ - 'T
:H7D
~ n
u\E?Y[1
During the audit, John has the following findings: *v;!-F&8>
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: ;,$NAejgd
Dr. Cash in Bank RMB 5820000 vqnw#U4`
Dr. Financial Expenses RMB 180000 +EFgE1w
Cr. Notes Receivable RMB 6000000 3;)>Fs;
(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: ?Y)vGlWDW<
Dr. Non-operating Expenses RMB 3000000 +!k&Yje
Cr. Provisions RMB 3000000
:l~ I
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 {kp-h2I,
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: ~3UQ|j
Dr. Provisions RMB 3000000 )!Jc3%(B
Cr. Cash in Bank RMB 2500000 ji1viv
Cr. Non-operating Income RMB 500000 ;lq;X{/
Required: ;>506jZ
(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. T:t]"d}}
(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: A3rPt&<a
(a)Inventory Turnover Rate in 20×8; W@ T~ly;e*
(b)Gross Profit Ratio in 20×8; V\6=ySx
(c)After Tax Return on Total Assets in 20×8; and ICuF %
(d)Current Ratio as at December 31, 20×8 rW0kA1=E
(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. So{x]x:f
【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。 j;
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以下是未经审计财务报表的部分信息: Yb:\a/ y
(单位:千元) xgABpikC^
项目 20×8 20×7 ,%n\=
营业收入 64 000 48 000 WF2}-NU"
营业成本 54 000 42 000 <!L>Exh&r
净利润 30 -20 /nyUG^5#{
Uh.oErHQD
20×8年12月31日 20×7年12月31日 0F@"b{&0
存货 16 000 12 000 %F\?R[^5
流动资产 60 000 50 000 |w_7_J2
总资产 100 000 90 000 ;+0t;B!V
流动负债 20 000 18 000 r9X?
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总负债 30 000 25 000 kV?y0J.
在审计过程中,约翰发现以下事项: M54j@_81pX
(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: Q&MZN);.
借:银行存款5 820 000 =NOH:#iQ
财务费用 180 000 OH;b"]
贷:应收票据6 000 000 "vXxv'0\f
(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: 9!T[Z/}T
借:营业外支出 3 000 000 `n$I]_}/%
贷:预计负债 3 000 000 T^:UBjK6t{
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: k9)jjR*XxG
借:预计负债 3 000 000 %T X@I$Ba
贷:银行存款 2 500 000 Uh7v@YMC
营业外收入 500 000 &F\?
要求: 6;C3RU]
(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。 Vm%1> '&
(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: O_$m!5ug
(a)20×8年存货周转率 }Mo=PWI1?
(b)20×8年销售毛利率 Ge,;8N88
(c)20×8年总资产净利率 N*%@
(d)20×8年12月31日的流动比率 gfsI6/Y
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) ZaeqOVp/j
【答案】 -M%_\;"de
(1)应选择营业收入作为计算重要性水平的基础。 HU%o6c w
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 +# GQ,
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(2)存货周转率=54 000/[(16000+12000)/2]=3.86 N5* u]j
销售毛利率=(64000-54000)/64000×100%=15.63% u @~JiiC%
总资产净利率=30/[(100000+90000)/2]=0.03% eAX
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流动比率=60000/20000=3 8i6Ps$T
(3) i7ISX>%
a.应建议做如下审计调整分录: ~2<7ZtV=
借:应收票据 6 000 000 D!.[q -<
贷:短期借款 5 820 000 R>,:A%?^b5
财务费用 180 000 u`y><w4i
b.应建议做如下审计调整分录: Of{/t1o?
借:预计负债 3 000 000 M>&%(4K
贷:营业外支出 500 000 m<{<s T
其他应付款 2 500 000 #?q&r_@@