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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)。 A2S9h,t  
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: 2a-hf|b1  
                         (Expressed in RMB thousands) >1zzDd_  
FINANCLAL STATEMENTS ITEMS 8"^TWzg}L  
20×8 qRLypm  
20×7 YNk|UwJi  
IQv>{h}  
Sales L@GD$F=<0  
64000 $4,6&dwg  
48000 T6#GlO)8)  
}Cf[nGh|B  
Cost of sales x*V<afLY[  
54000 ;Bi{;>3  
42000 C =U4|h~W  
ywte \}  
Net profit rNp#5[e   
30 \(L^ /]}G)  
-20 5)6%D  
L,L7WOb A  
&i RX-)^u  
December 31, 20×8 s50ln&2  
December 31, 20×7 A>yIH)b  
px@\b]/  
Inventory 4F!d V;"Z(  
16000 uD3_'a  
12000 m,O !M t  
b"9,DQB=i  
Current assets s6uAF(4,  
60000 g.s oN qt=  
50000 miqCUbcU  
wYG0*!Vj  
Total assets L;`t%1  
100000 cw{[B%vw  
90000 pT tX[CE  
Q8i6kf!  
Current liabilities \f#ao<vQm  
20000 2O/_hv.  
18000 +6atbbe}   
;"z>p25=T  
Total liabilities O6]~5&8U.  
30000 (=9&"UH  
25000 B?Skw{&  
7/L7L5h<  
P+h&tXZn8  
During the audit, John has the following findings: OFv} jT  
(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: p6'8l~W+  
Dr. Cash in Bank  RMB 5820000 lH.2H  
Dr. Financial Expenses RMB 180000 M5uN1*   
Cr. Notes Receivable RMB 6000000 IIkJ"Qg.  
(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: s=4.Ovd\  
Dr. Non-operating Expenses RMB 3000000 CgC wM=!r  
Cr. Provisions RMB 3000000 ~l~g0J  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 mZyTo/\0  
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: 1S.~-K*X  
Dr. Provisions RMB 3000000 KJ_R@,v\  
Cr. Cash in Bank RMB 2500000 nCU4a1rZ  
Cr. Non-operating Income RMB 500000 6tg uy  
Required:  ~A/_\-  
(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. r;z A `  
(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: & j43DYw4  
(a)Inventory Turnover Rate in 20×8; AK HH{_  
(b)Gross Profit Ratio in 20×8; intf%T5#  
(c)After Tax Return on Total Assets in 20×8; and Hik[pV K@  
(d)Current Ratio as at December 31, 20×8 c3##:"wr  
(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. g%trGW3{-  
【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。 /eQn$ZRP,  
以下是未经审计财务报表的部分信息: jxvVp*-=<j  
                             (单位:千元) )Yml'?V"  
项目 20×8 20×7 \~PFD%]:3  
营业收入 64 000 48 000 bd4q /w4q  
营业成本 54 000 42 000 sXu]k#I^"  
净利润 30 -20 ,ME9<3 Ac  
N" TD$NrK\  
20×8年12月31日 20×7年12月31日 (&(f`c@I  
存货 16 000 12 000 JFZ  p^{  
流动资产 60 000 50 000 )c/] 8KU  
总资产 100 000 90 000 RulI zv  
流动负债 20 000 18 000 9[`6f8S_$  
总负债 30 000 25 000 hlRE\YO&8R  
在审计过程中,约翰发现以下事项: ;QYK {3R?  
(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: - g0>>{M'  
借:银行存款5 820 000 Y~Rwsx  
  财务费用 180 000 w8qI7/  
  贷:应收票据6 000 000 F~1R.r_Lu  
(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: /03>|Juo  
借:营业外支出  3 000 000 <mN3:G  
  贷:预计负债 3 000 000 ZAE;$pkP  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录:  <CFu r  
借:预计负债   3 000 000  #XsqTK_nk  
  贷:银行存款  2 500 000 x+pFu5,  
    营业外收入   500 000 k;sUDmrO  
要求: YdFCYSiS  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 V;"'!dVX  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: ^|Y!NHYH$Z  
(a)20×8年存货周转率 c\Dv3bF  
(b)20×8年销售毛利率  X_lNnk  
(c)20×8年总资产净利率 t`  Sh!e  
(d)20×8年12月31日的流动比率 uyj5}F+O  
(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) i+;E uHf  
【答案】 gP3[=a"\  
(1)应选择营业收入作为计算重要性水平的基础。 157X0&EX  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 g=)@yZ3>v  
5M*p1^ >  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 \4ZQop  
销售毛利率=(64000-54000)/64000×100%=15.63% .eE5pyw+C  
总资产净利率=30/[(100000+90000)/2]=0.03% + '`RJ,K+[  
流动比率=60000/20000=3 @:63OLlrG  
(3) G.Q+"+* ^  
a.应建议做如下审计调整分录: M0|z^2  
借:应收票据 6 000 000 "jSn`  
  贷:短期借款 5 820 000 y.zW>Mfl  
    财务费用  180 000 &b_duWs  
b.应建议做如下审计调整分录: <t8})  
借:预计负债 3 000 000 `)'YU^s  
  贷:营业外支出 500 000 B4hR3%  
    其他应付款 2 500 000 KnuqU2< {  
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