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)。 nmKp[-5
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: 0 /U{p,r6`
(Expressed in RMB thousands) \Uq(Zga4)
FINANCLAL STATEMENTS ITEMS &}B|"s[
20×8 [waIi3Dv\
20×7 "@0]G<H
m&&m,6`
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Sales . 3T3EX|G
64000 meO:@Z0
48000 7~.9=I'A
g1 "kTh
Cost of sales X\qNG]
54000 K1yzD6[eW
42000 hMD|#A-
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@`- 4G2IU}
Net profit lzVq1@B
30 s9DYi~/,
-20 aj{Y\
3L
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December 31, 20×8 w%jII{@,
December 31, 20×7 Txb#C[`
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Inventory sS'm
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16000 .|i.Cq8
12000 R8Fv{7]c
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Current assets
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60000 ^o&. fQ*
50000 q#9RW(o
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Total assets l}A93
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100000 X2~!(WxU F
90000 T!)(Dv8@F
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Current liabilities F0Yd@Lk$_
20000 >@
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18000 *_\_'@1|J)
Yufc{M00
Total liabilities ^>v+(
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30000 wgGl[_)
25000 G
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g
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0[W:d=C`a
During the audit, John has the following findings: 'c$+sp ?
(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: Fd9[pU
Dr. Cash in Bank RMB 5820000 ?) d~cJ
Dr. Financial Expenses RMB 180000 <*cikXS
Cr. Notes Receivable RMB 6000000 dhK~O.~m
(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: m#\dSl
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Dr. Non-operating Expenses RMB 3000000 R.yvjPwJ
Cr. Provisions RMB 3000000 f
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On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 -r]W
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: 3eQ&F~S
Dr. Provisions RMB 3000000 -=\c_\ O
Cr. Cash in Bank RMB 2500000 Jij*x>K>y
Cr. Non-operating Income RMB 500000 8VXH+5's
Required: ' %o#q6O
(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. :&."ttf=
(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: 89(Q1R ?:
(a)Inventory Turnover Rate in 20×8; Z=vU}S>r|v
(b)Gross Profit Ratio in 20×8; cTT L1SW
(c)After Tax Return on Total Assets in 20×8; and Se =`N
(d)Current Ratio as at December 31, 20×8 *VxgARIL
(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. }b.%Im<3R
【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。 FJ)$f?=Qd
以下是未经审计财务报表的部分信息: Yr[\|$H5
(单位:千元) ge8ZsaiU
项目 20×8 20×7 draN0vf
营业收入 64 000 48 000 &6nWzF
营业成本 54 000 42 000 1/J=uH
净利润 30 -20 h2fNuu"
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20×8年12月31日 20×7年12月31日 ER.}CM6{[
存货 16 000 12 000 FVJGL
流动资产 60 000 50 000 k~w*W X'
总资产 100 000 90 000 HLG"a3tt
流动负债 20 000 18 000 |Z +=
总负债 30 000 25 000 DEZveQr=
在审计过程中,约翰发现以下事项: H"WprHe
(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: 8v%o,"
借:银行存款5 820 000 6(ol1
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财务费用 180 000 l2Rb\4
贷:应收票据6 000 000 z-)O9PV
(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: SO0PF|{\r
借:营业外支出 3 000 000 g]0_5?i
贷:预计负债 3 000 000 3)ywX&4"L
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: ?.BC#S)q1
借:预计负债 3 000 000 Uz]|N6`
贷:银行存款 2 500 000 HN|%9{VeB
营业外收入 500 000 {R6ZKB
要求: f%}xO+.s
(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。 +52{-a,>
(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: 0n{=%Q
(a)20×8年存货周转率 P/_['7
(b)20×8年销售毛利率 YUk\Q%
(c)20×8年总资产净利率 ZPYS$Ydy
(d)20×8年12月31日的流动比率 C;^X[x%h7$
(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) TuaBm1S{f
【答案】 NTs aW}g
(1)应选择营业收入作为计算重要性水平的基础。 R4:b{
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因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 '^UI,"T
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(2)存货周转率=54 000/[(16000+12000)/2]=3.86 t*w/{|yO
销售毛利率=(64000-54000)/64000×100%=15.63% I-l_TpM)
总资产净利率=30/[(100000+90000)/2]=0.03% 8
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流动比率=60000/20000=3 wk_@R=*(\
(3) ncT&Gr
a.应建议做如下审计调整分录: ?%[jR
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借:应收票据 6 000 000 '}Z
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贷:短期借款 5 820 000 "3Y0`&:D
财务费用 180 000 pTLCWbF?
b.应建议做如下审计调整分录: ;;/{xvQ.1
借:预计负债 3 000 000 ]:J$w]\
贷:营业外支出 500 000 "fOV^B
其他应付款 2 500 000 @f3E`8