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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)。 %_Gc9SI  
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: KY 085Fvs  
                         (Expressed in RMB thousands) =yo?]ZS  
FINANCLAL STATEMENTS ITEMS 2VO bj7F  
20×8 /NRdBN  
20×7  ;LEO+,6  
}jTCzqHW]  
Sales MNd8#01q`  
64000  Za,rht  
48000 6iAHus-  
pIcvsd  
Cost of sales b.HfxYt(  
54000 j6x1JM  
42000 ]M%kt+u!  
rC )pCC  
Net profit 'MZX"t  
30  <sdC#j  
-20 d +0(H   
h# R;'9*V  
b {fZU?o  
December 31, 20×8 O*% 1   
December 31, 20×7 L[v-5u)  
UC &f  
Inventory ^f][;>c  
16000 <_XyHb-  
12000 YI[y/~!  
5X"y46i,H  
Current assets v&}+ps_W  
60000 2^Y@e=^A  
50000 ]M2<b:yo  
&oi*]:<FNe  
Total assets Gp*U2LB  
100000 *\W *,D.I  
90000 : &! >.Y  
bEx8dc`Q  
Current liabilities ;&="aD  
20000 TNgf96) y  
18000 PeCU V6  
_g{*;?mS  
Total liabilities !l2=J/LJj  
30000 ~:h-m\=8Y  
25000 )1de<# qM  
~\4`tc  
Tz/=\_}  
During the audit, John has the following findings: oEfy {54  
(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: 2AN6(k4o  
Dr. Cash in Bank  RMB 5820000 kFCjko  
Dr. Financial Expenses RMB 180000 C8^=7H EB  
Cr. Notes Receivable RMB 6000000 i qLNX)  
(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: Hz A+Oi  
Dr. Non-operating Expenses RMB 3000000 &+"-'7  
Cr. Provisions RMB 3000000 AH?T}t2  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 c:;m BS>~  
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: V* :Q~ ^  
Dr. Provisions RMB 3000000 TF0DQP  
Cr. Cash in Bank RMB 2500000 `8 Q3=^)3  
Cr. Non-operating Income RMB 500000 |n9q 4*dN  
Required: h5@v:4Jjo~  
(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. N%3 G\|~Q  
(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: 0LQ|J(u  
(a)Inventory Turnover Rate in 20×8;  }vzZWe  
(b)Gross Profit Ratio in 20×8; # MpW\yX  
(c)After Tax Return on Total Assets in 20×8; and 'j6)5WL$  
(d)Current Ratio as at December 31, 20×8 z>n<+tso  
(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. 8|9JJ<G7  
【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。 zpPzXQv]/  
以下是未经审计财务报表的部分信息: ZH o#2{F  
                             (单位:千元) V s/Z8t  
项目 20×8 20×7 RDFOUqS  
营业收入 64 000 48 000 iEe<+Eyns  
营业成本 54 000 42 000 *^h$%<QI  
净利润 30 -20 W.nQYH  
I @sXmC2$\  
20×8年12月31日 20×7年12月31日 QtF'x<cB  
存货 16 000 12 000 pUTC~|j%:  
流动资产 60 000 50 000 a?^xEye  
总资产 100 000 90 000 oh>X/uj  
流动负债 20 000 18 000 g)o?nAr  
总负债 30 000 25 000 h~\bJ*Zp  
在审计过程中,约翰发现以下事项: C3m](%?   
(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: /3]b!lFZZ  
借:银行存款5 820 000 g 0=Q>TzY  
  财务费用 180 000 :Fv d?[  
  贷:应收票据6 000 000 _PI w""ssr  
(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: I $5*Puy#  
借:营业外支出  3 000 000 ?/EyfTex  
  贷:预计负债 3 000 000 T[$! ^WT  
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: aWtyY[=  
借:预计负债   3 000 000  @|7Ma/8v  
  贷:银行存款  2 500 000 SfHs,y 6  
    营业外收入   500 000 \I3={ii0  
要求: ;JNI $DR  
(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。 X?B9Z8  
(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: |G!PG6%1  
(a)20×8年存货周转率 {{3n">s}:  
(b)20×8年销售毛利率 GQU9UXe  
(c)20×8年总资产净利率 MV+S.`R  
(d)20×8年12月31日的流动比率 ch^tq",1>  
(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) Hcts^zm2u  
【答案】 #5Zf6w  
(1)应选择营业收入作为计算重要性水平的基础。 &s]wf  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 )isJ^ *6y  
hM": ?Rx  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 oH[4<K>  
销售毛利率=(64000-54000)/64000×100%=15.63% xlJ8n+  
总资产净利率=30/[(100000+90000)/2]=0.03% \|OW`7Q)k  
流动比率=60000/20000=3 h3B s  
(3) M*& tVG   
a.应建议做如下审计调整分录: 2f;fdzjk8K  
借:应收票据 6 000 000 qQL]3qP  
  贷:短期借款 5 820 000 9/La _ :K  
    财务费用  180 000 ]+ \]2`?  
b.应建议做如下审计调整分录: |~6X: M61  
借:预计负债 3 000 000 )v4?+$g  
  贷:营业外支出 500 000 ;OE=;\  
    其他应付款 2 500 000 3A~53W$M  
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