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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)。 iML?`%/vN  
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: /i"1e:cK  
                         (Expressed in RMB thousands) WuQ;Da0+_F  
FINANCLAL STATEMENTS ITEMS FW4#/H  
20×8 ,y)V5 c1  
20×7 AI$\wp#aw  
z|<?=c2P  
Sales 0<Rq  
64000 &'m&'wDt:  
48000 .sZ"|j9m  
WXa<(\S\V  
Cost of sales k7nke^,|  
54000 Ki[&DvW:  
42000 DH])Q5  
]_m(q`_  
Net profit dp }z G+  
30 8&y#LeM1TT  
-20 /9ZU_y4&3f  
p-6T,')  
DLoH.Fd  
December 31, 20×8 i&L!?6 5-f  
December 31, 20×7 b}ODc]3  
yh+.Yn=+  
Inventory K*tomy  
16000 P\$%p-G  
12000 .bNG:y>  
N1JM[< PP  
Current assets M ~6 $kT  
60000 vSo,,~ F  
50000 2GRv%:rZ  
G9~ 4?v6:  
Total assets >UXNR`?  
100000 I$ ?.9&.&  
90000 q]Af I(  
:d|~k  
Current liabilities whQJWi=ck  
20000 PebyH"M(  
18000 /Uni6O)oc  
+-Z `v  
Total liabilities |u#7@&N1  
30000 (~?p`g+I.P  
25000 .i3_D??  
` c"  
\$xj>b;  
During the audit, John has the following findings: 8Q73h/3  
(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: Cr YPcvd6  
Dr. Cash in Bank  RMB 5820000 wB"`lY   
Dr. Financial Expenses RMB 180000 yg82a7D  
Cr. Notes Receivable RMB 6000000 sV]I]DR  
(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: [G"Va_A8  
Dr. Non-operating Expenses RMB 3000000 `ix&j8E22w  
Cr. Provisions RMB 3000000 QVkrhwp  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 o`Q.;1(Y'  
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: gvFCsVv<{  
Dr. Provisions RMB 3000000 1/J6<FVq  
Cr. Cash in Bank RMB 2500000 >LW}N!IBy  
Cr. Non-operating Income RMB 500000 BR:Mcc  
Required: nNh5f]]  
(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. rXq{WS`  
(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: 4-oaq'//BT  
(a)Inventory Turnover Rate in 20×8; 8;x0U`}Ez(  
(b)Gross Profit Ratio in 20×8; # GzowI'  
(c)After Tax Return on Total Assets in 20×8; and A}(o1wuw  
(d)Current Ratio as at December 31, 20×8 N{uVh;_  
(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*QX  
【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。 cVDcda|PE  
以下是未经审计财务报表的部分信息: !i\ gCLg2_  
                             (单位:千元) `7R-2 w<b?  
项目 20×8 20×7 QSOG(}w  
营业收入 64 000 48 000 eU8p;ajW!L  
营业成本 54 000 42 000 -L!lJ  
净利润 30 -20 dj{~!}  
#gXxBM  
20×8年12月31日 20×7年12月31日 I8uFMP  
存货 16 000 12 000 .sD=k3d  
流动资产 60 000 50 000 R$;TX^r'o&  
总资产 100 000 90 000 \jx3Fs:Q  
流动负债 20 000 18 000 #@F.wV0  
总负债 30 000 25 000  ^%!#Q].  
在审计过程中,约翰发现以下事项: U_WO<uhC  
(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: aP#/%  
借:银行存款5 820 000 Z{1B:aW  
  财务费用 180 000 <6X*k{  
  贷:应收票据6 000 000 z7TyS.z  
(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: tTWEhHQ`  
借:营业外支出  3 000 000 my#\(E+  
  贷:预计负债 3 000 000 c:""&>Z  
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: BAtjYPX'w  
借:预计负债   3 000 000  U*?`tdXJ$  
  贷:银行存款  2 500 000 *D.Ajd.G  
    营业外收入   500 000 >T-4!ZvS\j  
要求: /i# ";~sO  
(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。 .br6x ^\<  
(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: }b/P\1#z  
(a)20×8年存货周转率 F6aC'<#/  
(b)20×8年销售毛利率 ?$l|];m)-  
(c)20×8年总资产净利率 O&,8X-Ix  
(d)20×8年12月31日的流动比率 zjOOEvi  
(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) Fm*npK  
【答案】 n#@Qd!uzM  
(1)应选择营业收入作为计算重要性水平的基础。 l>KkAA  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 (e0(GOqf4  
AREjS $  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 /aIGq/;Y+a  
销售毛利率=(64000-54000)/64000×100%=15.63% dFy GI?  
总资产净利率=30/[(100000+90000)/2]=0.03% p}<60O"r$  
流动比率=60000/20000=3 ~S\> F\v6'  
(3) W#=,FZT  
a.应建议做如下审计调整分录: 5{ bc&?"  
借:应收票据 6 000 000 3#Bb4\_v  
  贷:短期借款 5 820 000 EX#AJ>?V(  
    财务费用  180 000 ZJ.an%4  
b.应建议做如下审计调整分录: lqKj;'  
借:预计负债 3 000 000 {Wu[e,p  
  贷:营业外支出 500 000 2_y]MXG+%  
    其他应付款 2 500 000 jFUpf.v2  
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