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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)。 soDfi-2o3  
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: "raj>2@  
                         (Expressed in RMB thousands) TG?fUD V  
FINANCLAL STATEMENTS ITEMS leR" j  
20×8 }-dF+m:  
20×7 eWw y28t  
OoSa95#x  
Sales  t9]r  
64000 0OEtU5lf`y  
48000 N 4s $.`  
f)WPOTEY  
Cost of sales 4 #G3ew  
54000 5uzpTNAMM1  
42000 #|q;t   
9'l.TcVm`,  
Net profit hl}dgp((  
30 N]*!8  
-20 (a,6a  
R4yJ.f  
^T=5zqRD  
December 31, 20×8 uQ-WTz|*  
December 31, 20×7 >[hrJn[  
2AmR(vVa"  
Inventory :%pw`b, =V  
16000 c'S M>7L  
12000 $*g{[&L|6  
:3:)E  
Current assets X9 SJ~n  
60000 b\H/-7<  
50000 =GLYDV  
eUYG96Jw  
Total assets \A~4\um  
100000 k#BU7Exij  
90000 VB}PNg  
*%;6P5n%  
Current liabilities g\E . _ab<  
20000 9  4 "f  
18000 -0/=k_q_  
3huzz<n3  
Total liabilities !:&2+%  
30000 iFY]0@yt  
25000 P"U>tsHK:  
qEPf-O:lm  
oVAOGHE  
During the audit, John has the following findings: zjzqKdy}F  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: 3J23q  
Dr. Cash in Bank  RMB 5820000 i_'|:Uy*F  
Dr. Financial Expenses RMB 180000 3~#ZE;>#  
Cr. Notes Receivable RMB 6000000 Z8N@e<!*~8  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: }x>}:"P;W  
Dr. Non-operating Expenses RMB 3000000 @?(nwj~ s`  
Cr. Provisions RMB 3000000 hn*}5!^  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 AN50P!FZW  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: mOABZ#+F k  
Dr. Provisions RMB 3000000 Sz^TG F  
Cr. Cash in Bank RMB 2500000 8.6no  
Cr. Non-operating Income RMB 500000 EG8%~k+R  
Required: Tey,N^=ek  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. }//8$Z<(  
(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: Z:W')Nd(  
(a)Inventory Turnover Rate in 20×8; EY=\C$3J:  
(b)Gross Profit Ratio in 20×8; 17?NR\Q  
(c)After Tax Return on Total Assets in 20×8; and 2y&_Z^kI?  
(d)Current Ratio as at December 31, 20×8 r! cNc  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. ;))[P_$zB  
【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。 ? Yynd  
以下是未经审计财务报表的部分信息: \3J+OY  
                             (单位:千元) P*?d6v,r  
项目 20×8 20×7 $fq-wl-=  
营业收入 64 000 48 000 ~GsH8yA_P  
营业成本 54 000 42 000 y$+!%y*  
净利润 30 -20 [J[ysW})W  
`Pz!SJ|  
20×8年12月31日 20×7年12月31日 ^Y1AeJ$L  
存货 16 000 12 000 !;BZ#tF&  
流动资产 60 000 50 000 )eIz{Mdp=  
总资产 100 000 90 000 *RUd!]bh  
流动负债 20 000 18 000 b7F3]W<`&  
总负债 30 000 25 000 zM3H@;}m  
在审计过程中,约翰发现以下事项: U~JG1#z6  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 8Iqk%n~(  
借:银行存款5 820 000 )j)y5_m  
  财务费用 180 000 dK-  ^  
  贷:应收票据6 000 000 fS8XuT  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录:  (9'G  
借:营业外支出  3 000 000 a!SR"3 k  
  贷:预计负债 3 000 000 `Lb _J  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: .~V".tZV[  
借:预计负债   3 000 000  Cv?<}q  
  贷:银行存款  2 500 000 @eAGN|C5  
    营业外收入   500 000 Ynk><0g6  
要求: Q9Xm b2LN  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 ?[*@T2Ck  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: W? 6  
(a)20×8年存货周转率 @5dB b+0J  
(b)20×8年销售毛利率 pU'`9f Li_  
(c)20×8年总资产净利率 [xp~@5r'  
(d)20×8年12月31日的流动比率 9ph D5b~j  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) &})4?5  
【答案】 ~]i]kU   
(1)应选择营业收入作为计算重要性水平的基础。 t6H2tP\AS  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ,&O:/|c E  
?()E5 4y  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 H8=vQy  
销售毛利率=(64000-54000)/64000×100%=15.63% qAuUe=w%p  
总资产净利率=30/[(100000+90000)/2]=0.03% `,8R~-GPD  
流动比率=60000/20000=3 S{`!9Pii  
(3) D{Jc+Q$  
a.应建议做如下审计调整分录: %3@RZe  
借:应收票据 6 000 000 Xoa <r9  
  贷:短期借款 5 820 000 4p/V6kr&r  
    财务费用  180 000 \e5,`  
b.应建议做如下审计调整分录: iX9[Q0g=oQ  
借:预计负债 3 000 000 0 6G[^  
  贷:营业外支出 500 000 s/p>30Fg  
    其他应付款 2 500 000 ?6.KS  
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