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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)。 00$ @0  
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: g!~-^_F  
                         (Expressed in RMB thousands) 1 P(&GYc  
FINANCLAL STATEMENTS ITEMS .`i'gPLkn2  
20×8 'Y~8 _+J?  
20×7 v3=&{}+j.  
iqc4O /  
Sales '2Mjz6mBDA  
64000 35-DnTv  
48000 G "c&C  
8YT_DM5iI  
Cost of sales z&6]vN'  
54000 c %6 @ z  
42000 "^e} C@  
N{0+C?{_  
Net profit S|O%h}AH;  
30 K{eqB!@j  
-20 %M4XbSN|  
c,{&  
@ ~0G$  
December 31, 20×8 C.Wms}XA  
December 31, 20×7 u(TgWp5WF  
Wme1Uid  
Inventory )- Wn'C'Z  
16000 >Rz#g*@E  
12000 5Xq.=/eX  
BIHHRCe:@n  
Current assets _7t|0aNo\  
60000 S>vVjq?~l(  
50000 ` maN5)  
w<8 O=  
Total assets -=v/p*v0o  
100000 TV[6+i*#  
90000 d=.n|rS4 W  
*cI6 &;y  
Current liabilities ^bY^x+ d  
20000 Hz;jJ&S  
18000 (<g;-pZH%  
m,"cbJ /  
Total liabilities Rd@n?qB  
30000 _ z"ci$[  
25000 -?2&5YB  
~8n~4  
f;_K}23  
During the audit, John has the following findings: (dGM;Dq8  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: fs)q7 7g  
Dr. Cash in Bank  RMB 5820000 2+r )VF:  
Dr. Financial Expenses RMB 180000 )Zu Q;p  
Cr. Notes Receivable RMB 6000000 )sz 2 9  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: \CEnOq  
Dr. Non-operating Expenses RMB 3000000 Pvb+   
Cr. Provisions RMB 3000000 hjm .Ath  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 sQ3ayB`  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: :n%sU* 'T  
Dr. Provisions RMB 3000000 STF}~`b:3  
Cr. Cash in Bank RMB 2500000 ]J"+VZ_"I  
Cr. Non-operating Income RMB 500000 t"Vr;0!{  
Required: ;29XvhS8  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. 07G*M ]  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: Y&cjJ`rw  
(a)Inventory Turnover Rate in 20×8; j8ohzX[ Y  
(b)Gross Profit Ratio in 20×8; +%cr ?g  
(c)After Tax Return on Total Assets in 20×8; and U}C#:Xi>$  
(d)Current Ratio as at December 31, 20×8 MWd_ 6XM  
(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. T\b";+!W  
【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。 >-./kI "  
以下是未经审计财务报表的部分信息: ;^H+ |&$>  
                             (单位:千元) w|UKMbRMU]  
项目 20×8 20×7 0z<]\a4  
营业收入 64 000 48 000 { P\8g8  
营业成本 54 000 42 000 I!i#=  
净利润 30 -20 9 %.<V_$  
(qc!-Isd~[  
20×8年12月31日 20×7年12月31日 5 xzB1n8  
存货 16 000 12 000 Xy(SzJ %  
流动资产 60 000 50 000 %n`iA7j$W  
总资产 100 000 90 000 ; 0_J7  
流动负债 20 000 18 000 Lq8Z!AIw>  
总负债 30 000 25 000 gm%bxr@X~  
在审计过程中,约翰发现以下事项: d_?Zr`:  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: Q!A3hr$IF  
借:银行存款5 820 000 #+D mH  
  财务费用 180 000 G<WDyoN=O  
  贷:应收票据6 000 000 Qd)cFL "v  
(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: HBf8!\0|/  
借:营业外支出  3 000 000 zZjLt1  
  贷:预计负债 3 000 000 F8r455_W"  
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: #o |&MV_j  
借:预计负债   3 000 000  r(xlokpnb6  
  贷:银行存款  2 500 000 ;g)Fhdy!  
    营业外收入   500 000 `F`'b)  
要求: yp/V 8C  
(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。 +Gw e%p Q  
(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: %Fm;LQa ]  
(a)20×8年存货周转率 z o))x(  
(b)20×8年销售毛利率 ]TZWFL-  
(c)20×8年总资产净利率 aD3F!Sn  
(d)20×8年12月31日的流动比率 ~FrkLP  
(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) lp%.n= '\  
【答案】 )LMux j  
(1)应选择营业收入作为计算重要性水平的基础。 3Os3=Ix  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 'L+BkE6+%  
)/i|"`)>_  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 W%<]_u[-}  
销售毛利率=(64000-54000)/64000×100%=15.63% $j2)_(<A%Q  
总资产净利率=30/[(100000+90000)/2]=0.03% oHFDg?Z`  
流动比率=60000/20000=3 r^tXr[}  
(3) U:p "IY#%  
a.应建议做如下审计调整分录: =4\~M"[p  
借:应收票据 6 000 000 9^* YYK }%  
  贷:短期借款 5 820 000 )KhVUFS1  
    财务费用  180 000 qy(/   
b.应建议做如下审计调整分录: jO N}&/  
借:预计负债 3 000 000 *RE-K36m|u  
  贷:营业外支出 500 000 ~I^[rP~  
    其他应付款 2 500 000 <hC3#dNRd  
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