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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)。 JDhA{VN6  
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: 3jn@ [ m  
                         (Expressed in RMB thousands) lLJb3[ e.  
FINANCLAL STATEMENTS ITEMS 8bysg9H0  
20×8 ,AD| u_pP  
20×7 /9yiMmr5W  
|knP  
Sales \LYQZ*F  
64000 RSi0IfG5  
48000 k}O|4*.B T  
7]^ }  
Cost of sales R5i8cjKZ?w  
54000 -j$l@2g  
42000 0F3>kp4u  
GS$k  
Net profit c,- x} i0c  
30 N Hh  
-20 ?I0 i%nH  
ljis3{kn""  
<s2l*mc  
December 31, 20×8 s7 KKH w  
December 31, 20×7 f|G7L5-  
M$?6 '  
Inventory _Pz3QsV9  
16000 $ i&$ZdX  
12000 X@Bpjg  
UxvsSHi  
Current assets xWwPrd  
60000 }ri*e2y)  
50000 ?% X9XH/!  
"@?|Vv,vn  
Total assets 6m" 75  
100000 Y-Ku2m  
90000 9j 2I6lGQ  
c6uKK h>  
Current liabilities 8k1 r|s@d  
20000 <  t (Pw  
18000 PHK#b.B>a8  
oU@ljSD  
Total liabilities 48ma&f;  
30000 ^sOm7S{  
25000 CU; nrd"  
7, 13g)  
Vtg/,1KQ  
During the audit, John has the following findings: cMWO_$  
(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: sKuTG93sr@  
Dr. Cash in Bank  RMB 5820000 &+j^{a  
Dr. Financial Expenses RMB 180000 L@4zuzmlb  
Cr. Notes Receivable RMB 6000000 u/[]g+  
(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: GA_`C"mx  
Dr. Non-operating Expenses RMB 3000000 LJ/qF0L!H  
Cr. Provisions RMB 3000000 /h M>dkwu  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 5An0D V5  
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: $.N~AA~0  
Dr. Provisions RMB 3000000 U>+~.|'V9  
Cr. Cash in Bank RMB 2500000 $i@EfujY  
Cr. Non-operating Income RMB 500000  mo,l`UL  
Required: (K6`nWk2  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. e87- B1`  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: tv OAN|+F  
(a)Inventory Turnover Rate in 20×8; z;C=d(|nN  
(b)Gross Profit Ratio in 20×8; ]k: m2$le  
(c)After Tax Return on Total Assets in 20×8; and &a=e=nR5  
(d)Current Ratio as at December 31, 20×8 bQy%$7UmX,  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. 9xQ 8`7  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 xN m32~  
以下是未经审计财务报表的部分信息: j?f <hQ  
                             (单位:千元) icul15'i  
项目 20×8 20×7 `,Nn4  
营业收入 64 000 48 000 SO<m(o)G2  
营业成本 54 000 42 000 w;EXjl;X O  
净利润 30 -20 e^NEj1  
b H?qijrC  
20×8年12月31日 20×7年12月31日 mrC+J*  
存货 16 000 12 000 ^A[`NYK  
流动资产 60 000 50 000 ' f$L  
总资产 100 000 90 000 ~Ex.Yp8.  
流动负债 20 000 18 000 ewrWSffe  
总负债 30 000 25 000 n]DNxC@b  
在审计过程中,约翰发现以下事项: 9I\3T6&tr  
(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: eqZ+n o  
借:银行存款5 820 000 @pG lWw9*  
  财务费用 180 000 R-Q1YHUQM  
  贷:应收票据6 000 000 p,iCM?[|  
(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: vif8  {S  
借:营业外支出  3 000 000 kr(<Y|  
  贷:预计负债 3 000 000 ix9HSa{d  
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: Dsj|~J3  
借:预计负债   3 000 000  I26gGp  
  贷:银行存款  2 500 000 r^A#[-VyNP  
    营业外收入   500 000 eq~c  
要求: dA} 72D?  
(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。 LBkcs4+  
(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: uUz`=4%A  
(a)20×8年存货周转率 'K3 s4x($  
(b)20×8年销售毛利率 sk ?'^6Xh  
(c)20×8年总资产净利率 vA;F]epr!  
(d)20×8年12月31日的流动比率 >y Bxa)  
(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) }utNZhJ  
【答案】 U>_IYT  
(1)应选择营业收入作为计算重要性水平的基础。 t\pK`DM-[  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 k&A7alw  
Yxd{&47  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 H_?B{We  
销售毛利率=(64000-54000)/64000×100%=15.63% M7DLs;sD  
总资产净利率=30/[(100000+90000)/2]=0.03% 6%.  
流动比率=60000/20000=3 BY*2y p}7  
(3) (~Uel1~@  
a.应建议做如下审计调整分录: A!{.|x[S44  
借:应收票据 6 000 000 P-+M,>vNy[  
  贷:短期借款 5 820 000 WY"Y)S  
    财务费用  180 000 gr>o E#7  
b.应建议做如下审计调整分录: /> 3   
借:预计负债 3 000 000 a_{io`h3&  
  贷:营业外支出 500 000 7w Q+giu  
    其他应付款 2 500 000 9$+^"ilk  
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