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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)。 BeLD` 4K  
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: F8Ety^9>9  
                         (Expressed in RMB thousands) -B#1+rUW  
FINANCLAL STATEMENTS ITEMS tgKr*8t{  
20×8 .fJ8   
20×7 ]uox ^HC  
vcdVck@  
Sales '27$x&6>S  
64000 _Z]l=5d  
48000 vQLYWRXiA  
}qso} WI  
Cost of sales 6}-No  
54000 y#B=9Ri=z  
42000 *"WP*A\ 1  
A9b(P[!]T:  
Net profit Q~nVbj?c2v  
30 <b H *f w  
-20 KbLSK  
#4mRMsW5"  
Xd%qebK  
December 31, 20×8 r\Y,*e  
December 31, 20×7 I :<,9.   
lo>9 \ Po  
Inventory 3eE=>E 4,  
16000 pL1ABvBB  
12000 %3qjgyLZ|  
nDdY~f.B  
Current assets Jm<NDE~rw  
60000 Axsezr/  
50000 C33Jzn's  
)iw-l~y;  
Total assets ybiTWM  
100000 AB/${RGf+  
90000 AuQ|CXG-\  
Y:;_R=M  
Current liabilities m@XX2l9:9  
20000 |p[Mp:^^  
18000 e-y$&[  
GKIzU^f  
Total liabilities cEu_p2(7!B  
30000 C/Q20  
25000 UUDUd a  
P^<3 Z)L  
#ae?#?/"  
During the audit, John has the following findings: %>Gb]dv?  
(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: aeUgr !  
Dr. Cash in Bank  RMB 5820000 "}Om0rB}1  
Dr. Financial Expenses RMB 180000 V.:,Q  
Cr. Notes Receivable RMB 6000000 w{DU<e:  
(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: LSc^3=X  
Dr. Non-operating Expenses RMB 3000000 wA$7 SWC  
Cr. Provisions RMB 3000000 "qq$i35x  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 DQY1oM)D !  
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: 0]7jb_n1  
Dr. Provisions RMB 3000000 P_3IFHe  
Cr. Cash in Bank RMB 2500000 Y9X,2L7V  
Cr. Non-operating Income RMB 500000 s?}qia\~m  
Required: u!D?^:u=)  
(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. hx0t!k(3  
(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: f?. VVlD  
(a)Inventory Turnover Rate in 20×8; RL4|!HzR  
(b)Gross Profit Ratio in 20×8; r5s{t4 ;Ch  
(c)After Tax Return on Total Assets in 20×8; and gS<p~LP f  
(d)Current Ratio as at December 31, 20×8 )q_,V"  
(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. &6CDIxH{  
【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。 <~uzHg%Y  
以下是未经审计财务报表的部分信息: u W,J5!  
                             (单位:千元) |.Vgk8oTl  
项目 20×8 20×7 vxPE=!|  
营业收入 64 000 48 000 X'$H'[8;C  
营业成本 54 000 42 000 DL V ny]  
净利润 30 -20 Zuzwc[Z1  
*Hn=)q  
20×8年12月31日 20×7年12月31日 aU;X&g+_)  
存货 16 000 12 000 Jf2JGTcm  
流动资产 60 000 50 000 [,Rc&7p~R  
总资产 100 000 90 000 ^Ak?2,xB#+  
流动负债 20 000 18 000 E'{:HX  
总负债 30 000 25 000 Q<6* UUQm  
在审计过程中,约翰发现以下事项: QaO9-:]eN  
(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: eg*aVb  
借:银行存款5 820 000 0"e["q{|  
  财务费用 180 000 m&=Dy5  
  贷:应收票据6 000 000 HR?T  
(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: -%J9!(  
借:营业外支出  3 000 000 q'S[TFMNE  
  贷:预计负债 3 000 000 Y`22DFO  
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: ^!^M Gzu  
借:预计负债   3 000 000  t"Du  
  贷:银行存款  2 500 000 3_wR2AU~  
    营业外收入   500 000 392(N(  
要求:  cRK Lyb  
(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。 ?a,#p  
(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: Mo3%OR  
(a)20×8年存货周转率 !j7mY9x+  
(b)20×8年销售毛利率 VM5'd  
(c)20×8年总资产净利率 DC).p'0VL  
(d)20×8年12月31日的流动比率 *P\lzM  
(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) P'B|s /)  
【答案】 " TCJT390  
(1)应选择营业收入作为计算重要性水平的基础。 FUSe!f  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ;rL>{UhG  
1^]IuPxq  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 "\Dqtr w  
销售毛利率=(64000-54000)/64000×100%=15.63% 8cZ[Kl%  
总资产净利率=30/[(100000+90000)/2]=0.03% &zgliT!If  
流动比率=60000/20000=3 h(@.bt#  
(3) mN{H^  
a.应建议做如下审计调整分录: 0 J"g "=  
借:应收票据 6 000 000 F}mt *UcMG  
  贷:短期借款 5 820 000 RU/WI<O  
    财务费用  180 000 ~ 1TT?H  
b.应建议做如下审计调整分录: 5I[:.o 0  
借:预计负债 3 000 000 Hj`'4  
  贷:营业外支出 500 000 KU "+i8"  
    其他应付款 2 500 000 n\ Lsm  
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