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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)。 2_x~y|<9  
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: N2"4dVV;  
                         (Expressed in RMB thousands) $z9z'^HqO  
FINANCLAL STATEMENTS ITEMS 7x%0 ^~/n  
20×8 Eu AJ.n  
20×7 S;"7d  
J!@$lyH  
Sales &S.zc@rN  
64000 5O9Oi:-!c  
48000 a/.O, &3  
uW&P1 'X  
Cost of sales 2 AZ[gr@c  
54000 Sdc;jK 9d!  
42000 z/7H/~d  
h-1eDxK6  
Net profit `'u|4pRFs  
30 R{r0dK"_  
-20 Fc;)p88[  
edPnC {?s  
?Rl?Pp=>  
December 31, 20×8 c7jft|4S  
December 31, 20×7 Pl=X<Bp  
m7 !Fb  
Inventory 1anV!&a<K(  
16000 %}G:R !4 d  
12000 _Y*: l7  
~e[)]b3  
Current assets '3wte9E/  
60000 AZ5c^c)  
50000 (r,RwWYm  
t-SGG{  
Total assets /^ v4[]  
100000 >P5 EW!d  
90000 Nuk\8C  
K}O~tff  
Current liabilities WKpHb:H  
20000 9VIsLk54^  
18000 8 k+Ctk  
A 20_a;V  
Total liabilities XH)MBr@Fz  
30000 2o/}GIKj  
25000 XaD}J:Xq  
R\yw9!ESd  
&&[j/d}J  
During the audit, John has the following findings: \VPU)  
(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: jKQnox+=  
Dr. Cash in Bank  RMB 5820000 l4u`R(!n5  
Dr. Financial Expenses RMB 180000 pz?.(AmU\  
Cr. Notes Receivable RMB 6000000 a&ZH  
(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: 2NsI3M4$8  
Dr. Non-operating Expenses RMB 3000000 _}`iLA!$I  
Cr. Provisions RMB 3000000 \I#2Mq?  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 5nqj  
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: [F+lVb  
Dr. Provisions RMB 3000000 /5suyM=U  
Cr. Cash in Bank RMB 2500000 L3X>v3CZ5  
Cr. Non-operating Income RMB 500000 1NN99^ q  
Required: yBauK-7*c  
(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. {:od=\*R  
(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: D4n ~ 2]  
(a)Inventory Turnover Rate in 20×8; Z'WoChjM  
(b)Gross Profit Ratio in 20×8; 2={`g/WeE  
(c)After Tax Return on Total Assets in 20×8; and sEe^:aSN  
(d)Current Ratio as at December 31, 20×8 GIo&zPx  
(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. nd_d tsp#  
【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。 yZ6560(q  
以下是未经审计财务报表的部分信息: hRxR2  
                             (单位:千元) 4\ H;A  
项目 20×8 20×7 G+^HZ4jg  
营业收入 64 000 48 000 aQ]C`9k  
营业成本 54 000 42 000 (Pc:A! }  
净利润 30 -20 2HkP$;lED  
 ~;il{ym  
20×8年12月31日 20×7年12月31日 GJ ZT ~  
存货 16 000 12 000 ?$pp%  
流动资产 60 000 50 000 8_8 R$ =V  
总资产 100 000 90 000 &`pd&U{S*  
流动负债 20 000 18 000 yXR$MT+~  
总负债 30 000 25 000 y&-j NOKLM  
在审计过程中,约翰发现以下事项: e<9IwS!/  
(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: 2m[z4V@`  
借:银行存款5 820 000 4[Hf[.  
  财务费用 180 000 sR +=<u1  
  贷:应收票据6 000 000  9'\18_w  
(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: =d.Z:L9d  
借:营业外支出  3 000 000 a%7%N N*i  
  贷:预计负债 3 000 000 +VI2i~  
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: xQ^zX7  
借:预计负债   3 000 000  ygWo9?  
  贷:银行存款  2 500 000 UOy`N~\gh+  
    营业外收入   500 000 2"c $ #N  
要求: 2j Oh~-LU  
(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。 37T<LU  
(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: |t!kD(~r  
(a)20×8年存货周转率 2}/Z.)^Q  
(b)20×8年销售毛利率 :h wZz2Dhi  
(c)20×8年总资产净利率 >|/NDF=\s  
(d)20×8年12月31日的流动比率 Ym8G=KA  
(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) S c_*L<$  
【答案】 4T{+R{_Y1  
(1)应选择营业收入作为计算重要性水平的基础。  .]k+hc`  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 m3+MRy 5  
6 GO7[?U<  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 0 j:8 Ve  
销售毛利率=(64000-54000)/64000×100%=15.63% ZXY5Xvt:v  
总资产净利率=30/[(100000+90000)/2]=0.03% z+@aQ@75  
流动比率=60000/20000=3 .a8N 5{`  
(3) |ITp$  _S  
a.应建议做如下审计调整分录: " 2Dz5L1v  
借:应收票据 6 000 000 N&]v\MjI62  
  贷:短期借款 5 820 000 <%8j#@OdZ  
    财务费用  180 000 E5~HH($b  
b.应建议做如下审计调整分录: C\ZL*,%}  
借:预计负债 3 000 000 0~iC#lHO  
  贷:营业外支出 500 000 d(3F:dbk  
    其他应付款 2 500 000 r/$+'~apTk  
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