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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)。 %<} <'V0  
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: 19Ww3P vQ;  
                         (Expressed in RMB thousands) XA<ozq'  
FINANCLAL STATEMENTS ITEMS H(|AH;?ou  
20×8 +j{Y,t{4  
20×7 0(y:$  
GqLq  gns  
Sales 5Fbs WW2  
64000 Fi2xr<7"  
48000 |sIr?RL{C  
[A5W+pDm  
Cost of sales Vr=OYI'A  
54000 + P7o4]:/  
42000 O9s?h3  
^lj7(  
Net profit rrqQCn9  
30 ^m!_ 2_q  
-20 SV.z>p  
0[xpEiDx  
&|9.}Z8U  
December 31, 20×8 V`#.7uUP  
December 31, 20×7 $*f?&U]k  
h|bT)!|  
Inventory tY+$$GSQj  
16000 F~HRME; Z  
12000 +G*JrwJ&=  
?9mkRd}c  
Current assets IP3E9z_ L  
60000 "Sridh?  
50000 $f$|6jM  
v2)g 1sXd  
Total assets V'G Ju  
100000 V'DA[{\*  
90000 t"vRc4mf  
KxzYfH  
Current liabilities 9\JQ7$B  
20000 ;H'gT+t<c  
18000 S($Su7g%_  
s?rBE.g@}  
Total liabilities upy\gkpnGO  
30000 2;2}wM[  
25000 M.q=p[  
xSMt*]=9  
<S?#@F\"S  
During the audit, John has the following findings: #8XL :I  
(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: hK|j6x f.o  
Dr. Cash in Bank  RMB 5820000 SaOYu &>  
Dr. Financial Expenses RMB 180000 (R!hjw~  
Cr. Notes Receivable RMB 6000000 IkPN?N  
(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: O|kOI?f  
Dr. Non-operating Expenses RMB 3000000 Yg9joNBh  
Cr. Provisions RMB 3000000 pkgjTXR2b  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 bBc[bc>R  
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: `aC){&AP(  
Dr. Provisions RMB 3000000 )e|=mtp  
Cr. Cash in Bank RMB 2500000 K/=|8+IDL  
Cr. Non-operating Income RMB 500000 QHq,/kWY  
Required: 2`G OJ,$  
(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. `=lc<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: IZ/ m4~  
(a)Inventory Turnover Rate in 20×8; %McE` 155  
(b)Gross Profit Ratio in 20×8; *Hz^K0:8(  
(c)After Tax Return on Total Assets in 20×8; and r|u MovnV  
(d)Current Ratio as at December 31, 20×8 Ho;X4lo[j  
(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. PwB1]p=  
【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。 ` Ag{)  
以下是未经审计财务报表的部分信息: _Q[$CcDEE  
                             (单位:千元) cy yVg!+  
项目 20×8 20×7 7*5Z  
营业收入 64 000 48 000 1KM`i  
营业成本 54 000 42 000 W2FD+ wt  
净利润 30 -20 `-h8vj5uG  
u&mS8i}  
20×8年12月31日 20×7年12月31日 wMqX)}>  
存货 16 000 12 000 aFz5leD  
流动资产 60 000 50 000 F8:vDv  
总资产 100 000 90 000 +Z M)bbB  
流动负债 20 000 18 000 UcOk3{(z$q  
总负债 30 000 25 000 d?`ny#,GB  
在审计过程中,约翰发现以下事项: W\&8au ds  
(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: }G4 z tiuG  
借:银行存款5 820 000 U4aU}1RKz  
  财务费用 180 000 Ez|oN,  
  贷:应收票据6 000 000 ia\eLzj  
(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: ydRC1~f0  
借:营业外支出  3 000 000 Y2o?gug  
  贷:预计负债 3 000 000 |KSy`lY-j>  
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: n!p<A.O7@  
借:预计负债   3 000 000  l&iq5}[n&  
  贷:银行存款  2 500 000  ;s`sn$@  
    营业外收入   500 000 %LVm3e9  
要求: y{dTp  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 /x_o!<M  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: ),G =s Oo  
(a)20×8年存货周转率 QUU;g2k  
(b)20×8年销售毛利率 C{ gyj}5  
(c)20×8年总资产净利率 I!e})Y  
(d)20×8年12月31日的流动比率 91 =OF*w  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) mEw ~yOW]M  
【答案】 *%{gYpn  
(1)应选择营业收入作为计算重要性水平的基础。 UfN&v >8f  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Tb3J9q+ya  
3|.um_  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 }VS5gxI1.  
销售毛利率=(64000-54000)/64000×100%=15.63% oE#d ,Z  
总资产净利率=30/[(100000+90000)/2]=0.03% Hemq +]6^  
流动比率=60000/20000=3 j@YU|-\qh  
(3) yE}}c{hSn  
a.应建议做如下审计调整分录:  GB$;n?  
借:应收票据 6 000 000 ne 4Q#P  
  贷:短期借款 5 820 000 Q09[[  
    财务费用  180 000 E_vq  
b.应建议做如下审计调整分录: J ]nohICe  
借:预计负债 3 000 000 $2W%2rZ  
  贷:营业外支出 500 000 ek#O3Oz  
    其他应付款 2 500 000 MyT q  
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