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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)。 ~%TWF+  
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: SC{m@  
                         (Expressed in RMB thousands) G dgL}"*F  
FINANCLAL STATEMENTS ITEMS .R9Z$Kbq  
20×8 iCt.rr~;V  
20×7 {pzj@b 1S  
^)VwxH:s  
Sales 5of3&  
64000 }[*'  
48000 {7o#Ve  
v* ;d  
Cost of sales Mf}M/Fh  
54000 WzMYRKZ  
42000 a QH6akH  
&hCbXs=  
Net profit K%(y<%Xp  
30 *Ak.KBg  
-20 x3@-E  
L74Mz]v  
CSk]c9=  
December 31, 20×8 `]Bb0h1![  
December 31, 20×7 s6H'}[E<  
Fsx?(?tCMo  
Inventory u8e_Lqx?  
16000 6CJMQi,kn  
12000 L'e_?`!:  
B.z$0=b  
Current assets {Gxe%gu6 K  
60000 $YYWpeW '  
50000 ~%{2Z_t$  
0mw1CUx9K  
Total assets WJ7|0qb  
100000 b7Y g~Lw  
90000 @Mk`Tl  
_|HhT ^\P  
Current liabilities FLZ9pb[T  
20000 'CLZ7 pV  
18000 ?ukw6 T  
voWH.[n^_  
Total liabilities ,d G.67  
30000 Zg;$vIhn  
25000  *kr/,_K  
lQA5HzC\  
zF&VzNR2  
During the audit, John has the following findings: 9I/b$$?D  
(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: 18g_v"6o  
Dr. Cash in Bank  RMB 5820000 $ /VQsb  
Dr. Financial Expenses RMB 180000 Fu7:4+  
Cr. Notes Receivable RMB 6000000 }r}*=;Ea  
(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: DA=!AK>  
Dr. Non-operating Expenses RMB 3000000 f^c+M~\JKj  
Cr. Provisions RMB 3000000 4=PjS<Lu8  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 jU,Xlgz(A  
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: -(VJ,)8t2  
Dr. Provisions RMB 3000000 37AVk`a  
Cr. Cash in Bank RMB 2500000 _1" ecaA  
Cr. Non-operating Income RMB 500000 ZbnAAbfKH  
Required: qHtQ4_Zn;  
(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. Vn s3859$8  
(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: p|UL<M9{a]  
(a)Inventory Turnover Rate in 20×8; /-=fWtA  
(b)Gross Profit Ratio in 20×8; N(/)e  
(c)After Tax Return on Total Assets in 20×8; and rTD+7 )E  
(d)Current Ratio as at December 31, 20×8  :Mx  
(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. Gvb2>ZN  
【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。 tj dPi a  
以下是未经审计财务报表的部分信息: q*!R4yE;C  
                             (单位:千元) s.3"2waZ=T  
项目 20×8 20×7 !oLn=  
营业收入 64 000 48 000 UBvp3 2p  
营业成本 54 000 42 000 ,GbmL8P7Y  
净利润 30 -20 'C+cQLig@  
r924!zdbR  
20×8年12月31日 20×7年12月31日 g` rr3jP  
存货 16 000 12 000 T^bA O-d#  
流动资产 60 000 50 000 =bKDD <(  
总资产 100 000 90 000 =C %)(|  
流动负债 20 000 18 000 \ovs[&  
总负债 30 000 25 000 .35(MFvq!  
在审计过程中,约翰发现以下事项: ]8$8QQc<<5  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: >CB-a :  
借:银行存款5 820 000 |}"YUk^  
  财务费用 180 000 *D5 xbkH=.  
  贷:应收票据6 000 000 c-Gp|.C  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: N['DqS =  
借:营业外支出  3 000 000 LG}{ibB  
  贷:预计负债 3 000 000 W"{Ggk `  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ]xC56se  
借:预计负债   3 000 000  Xfiwblg  
  贷:银行存款  2 500 000 l{By]S  
    营业外收入   500 000 xATx2*@X2  
要求: 0B6!$) *-i  
(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。 CTMC78=9}  
(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: .#EU@Hc  
(a)20×8年存货周转率 "ubp`7%67  
(b)20×8年销售毛利率 1;B~n5C.   
(c)20×8年总资产净利率 A U~DbU0O  
(d)20×8年12月31日的流动比率 i'Y8-})  
(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) Q_mphW:[  
【答案】 9>RkFV  
(1)应选择营业收入作为计算重要性水平的基础。 +Z`=iia>  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 R'B B-  
qHt/,w='Q  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 K3&xe(  
销售毛利率=(64000-54000)/64000×100%=15.63% $5nMD=   
总资产净利率=30/[(100000+90000)/2]=0.03% hBgE%#`s  
流动比率=60000/20000=3 >?g@Nt8  
(3) @]uqC~a^  
a.应建议做如下审计调整分录: 1U\ap{z@  
借:应收票据 6 000 000 CmEqo;Is  
  贷:短期借款 5 820 000 "Eh=@?]S_  
    财务费用  180 000 ;zCUx*{  
b.应建议做如下审计调整分录: RpdUR*K9x  
借:预计负债 3 000 000 n 0!8)Sth  
  贷:营业外支出 500 000 y oW ~  
    其他应付款 2 500 000 `46~j  
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