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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)。 ;~F&b:CyG  
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: Ns Pt1_ Y8  
                         (Expressed in RMB thousands) Rjt]^gb!*  
FINANCLAL STATEMENTS ITEMS ] %pr1Ey  
20×8 zW8rC!  
20×7 ve<D[jQsk  
O(#DaFJv  
Sales ^Yul|0*J  
64000 @ !`x^Tzz  
48000 *6<<6f`(  
G?*)0`~W  
Cost of sales DJR_"8  
54000 "=@X>jUc  
42000 HW"@~-\  
@#rF8;  
Net profit 4J{6Wt";  
30 m5`<XwD9  
-20 ].w~FUa  
GUSEbIz):  
-Q9} gaH_  
December 31, 20×8 ^zn&"@  
December 31, 20×7 *> LA30R*v  
OlI|.~  
Inventory HHzAmHt  
16000 x}B3h9]  
12000 (l}W\iB' d  
c&X2k\  
Current assets ozB2L\D7  
60000 "n'kv!?\  
50000 m9M#)<@*  
Q #IlUo  
Total assets #q?'<''d,  
100000 -c4g;;%  
90000 &L`^\B]k|  
-aPRL HR  
Current liabilities K,j'!VQA4g  
20000 S\io5|P  
18000 , Ox$W  
zo83>bt  
Total liabilities {#y~ Qk;T  
30000 ^pwT8Bp  
25000 (P'{A>aHl0  
\:y oS>G  
LT[g +zGB  
During the audit, John has the following findings: :<gC7UW  
(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: ? `hA:X<  
Dr. Cash in Bank  RMB 5820000 Nux   
Dr. Financial Expenses RMB 180000 lWPh2k  
Cr. Notes Receivable RMB 6000000 .7BJq?K.  
(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: p?-qlPl  
Dr. Non-operating Expenses RMB 3000000 _TntZv.?  
Cr. Provisions RMB 3000000 +cWo^d.  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ]}4JT  
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,D&pl9f  
Dr. Provisions RMB 3000000 ghU~H4[xD  
Cr. Cash in Bank RMB 2500000 N1iP!m9Q  
Cr. Non-operating Income RMB 500000 i+90##4<?  
Required: Ahk q  
(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. F ~SA3M:  
(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: BD ,J4xH;  
(a)Inventory Turnover Rate in 20×8; 2 :oAS  
(b)Gross Profit Ratio in 20×8; z94#:jPmG  
(c)After Tax Return on Total Assets in 20×8; and Nnx dO0X  
(d)Current Ratio as at December 31, 20×8 +N}yqgE  
(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. %-fQ [@5  
【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。 56o(gCj?y  
以下是未经审计财务报表的部分信息: L8,/  
                             (单位:千元) d0V*[{  
项目 20×8 20×7 70 -nAv  
营业收入 64 000 48 000 [,L>5:T  
营业成本 54 000 42 000 >t#5eT`_ w  
净利润 30 -20 9CG&MvF c  
8'qq!WR~  
20×8年12月31日 20×7年12月31日 m`BE{%  
存货 16 000 12 000 v` h n9O  
流动资产 60 000 50 000 R =kXf/y  
总资产 100 000 90 000 Cz|F%>y#  
流动负债 20 000 18 000 nT :n>ja  
总负债 30 000 25 000 }2h!  
在审计过程中,约翰发现以下事项: @d|3c7` A  
(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: p~WX\;   
借:银行存款5 820 000 !?)aZ |r  
  财务费用 180 000 xc}kDpF=g  
  贷:应收票据6 000 000 jP#I](\eG  
(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: % oJH 6F  
借:营业外支出  3 000 000 RiG]-K:  
  贷:预计负债 3 000 000 BD- c<K"  
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: o-<XR9,N*  
借:预计负债   3 000 000  m yy*rt  
  贷:银行存款  2 500 000 ;Wgkf_3  
    营业外收入   500 000 =%SH2kb  
要求: h0] bIT{  
(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。 "m > BE  
(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: MFn\ [J`Ra  
(a)20×8年存货周转率 ?f= ~Pn+  
(b)20×8年销售毛利率 6zIK%<  
(c)20×8年总资产净利率 (3WK2IM^  
(d)20×8年12月31日的流动比率 vddl9"V)  
(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) f}EsS  
【答案】 4k!> JQor  
(1)应选择营业收入作为计算重要性水平的基础。 <UY9<o  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 40a D\S>  
E|3[$?=R  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 iUbcvF3aP  
销售毛利率=(64000-54000)/64000×100%=15.63% JmC2buO  
总资产净利率=30/[(100000+90000)/2]=0.03% Rrrq>{D  
流动比率=60000/20000=3 _ h/:r1  
(3) }{}?mQ  
a.应建议做如下审计调整分录: G<P/COI#M5  
借:应收票据 6 000 000 z))rk vL%  
  贷:短期借款 5 820 000 %Z8wUG  
    财务费用  180 000 Bk] `n'W  
b.应建议做如下审计调整分录: L|8&9F\  
借:预计负债 3 000 000 EMPujik-  
  贷:营业外支出 500 000 dVMLn4[,MA  
    其他应付款 2 500 000 Y()ZM  
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