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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)。 =c7;r] Ol  
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: B<-Wea  
                         (Expressed in RMB thousands) }WV:erg`  
FINANCLAL STATEMENTS ITEMS #"an9<  
20×8 E"0>yl)  
20×7 p[cX O=  
Pz^544\~ou  
Sales "#48% -'x  
64000 M3AXe]<eC1  
48000 2pAW9R#UV-  
W!<U85-#S  
Cost of sales e(yh[7p=  
54000 ntY]SK%Z  
42000 #;<Y[hR{P  
=">NQ)98u  
Net profit }\LQ3y"[  
30 1eKT^bgM  
-20 svSVG:48  
f!"w5qC^  
7o4\oRGV  
December 31, 20×8 3a|\dav%  
December 31, 20×7 r=4eP(w=  
W8<%[-r  
Inventory ;Xw~D_uv  
16000 54/=G(F   
12000 y)*RV;^  
YK\X+"lB  
Current assets qWw=8Bq  
60000 YzWz|  
50000 Q.[0ct  
P*o9a  
Total assets <}LC~B!  
100000 j#6.Gq  
90000 9VT;ep  
2?x4vI np;  
Current liabilities a9G8q>h]O  
20000 UI#h&j5p W  
18000 W4N{S.#!  
_Y!IEAU/#  
Total liabilities *] (iS  
30000 P%zK;#8V  
25000 Y0>y8U V  
@.C2LIb  
{8OCXus3m  
During the audit, John has the following findings: : -'qC8C  
(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: r3Ykz%6  
Dr. Cash in Bank  RMB 5820000 $^ P0F9~0  
Dr. Financial Expenses RMB 180000 HP =+<]?{G  
Cr. Notes Receivable RMB 6000000 MJvp6n  
(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: oQ#8nu{k  
Dr. Non-operating Expenses RMB 3000000 nK,w]{<wG!  
Cr. Provisions RMB 3000000 Ned."e  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 B3BN`mdn>  
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: <q SC#[xu  
Dr. Provisions RMB 3000000  kFB  
Cr. Cash in Bank RMB 2500000 grYe&(`X  
Cr. Non-operating Income RMB 500000 r,udO,Yi=c  
Required: TN.rrop`#g  
(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. ! z**y}<T  
(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: Z7#+pPt!  
(a)Inventory Turnover Rate in 20×8; $k?>DP 4  
(b)Gross Profit Ratio in 20×8; :0ep( <|;  
(c)After Tax Return on Total Assets in 20×8; and  eIlva?  
(d)Current Ratio as at December 31, 20×8 ;I*o@x_  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. T |p"0b A  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 liZxBs :%i  
以下是未经审计财务报表的部分信息: q@&6#B  
                             (单位:千元) xmX 4qtAL  
项目 20×8 20×7 /mMV{[  
营业收入 64 000 48 000 K8~d^G  
营业成本 54 000 42 000 y^k$Us  
净利润 30 -20 K P"+e:a%  
+%&yJ4-  
20×8年12月31日 20×7年12月31日 yr 6V3],Tp  
存货 16 000 12 000 Si7*& dw=  
流动资产 60 000 50 000 yuVs YV@"  
总资产 100 000 90 000 0erNc' e  
流动负债 20 000 18 000 g\U-VZ6;p  
总负债 30 000 25 000 JVJMgim)0  
在审计过程中,约翰发现以下事项: y2v^-q3  
(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: VQs5"K"  
借:银行存款5 820 000 nNm`Hfi  
  财务费用 180 000 ),)lzN%!  
  贷:应收票据6 000 000 O8o3O 6[Y  
(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: SKtrtm  
借:营业外支出  3 000 000 !<oe=)Iz|  
  贷:预计负债 3 000 000 mR~&)QBP.  
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: : +u]S2u{  
借:预计负债   3 000 000  fox6)Uot  
  贷:银行存款  2 500 000 %C0Dw\A*:  
    营业外收入   500 000 ~[ F`"  
要求: N;R^h? '  
(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。 *I+Q~4  
(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: LscGTs,  
(a)20×8年存货周转率 G B^Br6  
(b)20×8年销售毛利率 edD)TpmE,  
(c)20×8年总资产净利率 No$3"4wk  
(d)20×8年12月31日的流动比率 s*4dxnS_8  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) @d_M@\r=j  
【答案】 B:<VA=  
(1)应选择营业收入作为计算重要性水平的基础。 D=$)n_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。 =*Lfl'sr_  
H+#FSdy#  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 $j~RWfw-  
销售毛利率=(64000-54000)/64000×100%=15.63% TrNF=x>  
总资产净利率=30/[(100000+90000)/2]=0.03% yVfC-Z   
流动比率=60000/20000=3 TzZq(? V  
(3) ]iWRo'  
a.应建议做如下审计调整分录: fJ\[*5eiS  
借:应收票据 6 000 000 vI?, 47Hj+  
  贷:短期借款 5 820 000 f^e)O$N9]  
    财务费用  180 000 y} '@R$  
b.应建议做如下审计调整分录: l}h!B_P'  
借:预计负债 3 000 000 2eogY#  
  贷:营业外支出 500 000 [Pp'Ye~K@c  
    其他应付款 2 500 000 8|^7ai[am  
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