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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)。 )D%~` ,#pQ  
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: ?+8\.a!  
                         (Expressed in RMB thousands) 3=V &K-  
FINANCLAL STATEMENTS ITEMS ql ~J8G9  
20×8 +1!ia]  
20×7 o^wqFX(Y  
tfWS)y7  
Sales dlnX_+((KC  
64000 b| (: [nB  
48000 "d}Gp9+$VY  
]hV*r@d  
Cost of sales %B?=q@!QWn  
54000 w&.a QGR#  
42000 7 a}k  
F((4U"   
Net profit 0<*<$U  
30 )QJUUn#  
-20 dDGQ` +H9  
b7ZSPXV  
%@Jsal'  
December 31, 20×8 1{.9uw"2S  
December 31, 20×7 I]_5}[I  
2B`JGFcdcB  
Inventory cidP|ie^  
16000 I( Mm?9F  
12000 $<OD31T  
eszG0Wu  
Current assets z0 Z%m@  
60000 MWh6]gGs  
50000 l}P=/#</T  
A":T 1 s  
Total assets Ew$C ;&9  
100000 NX&_p!_V  
90000 wdoR%b{M  
dgP 3@`YS  
Current liabilities Ws12b $  
20000 >.D4co>  
18000  WfRXP^a  
c1gQ cqF  
Total liabilities "EJ~QCW*Yh  
30000 &9>vl*  
25000 0IWf!Sk ]  
e~(5%CO>#j  
A/?7w   
During the audit, John has the following findings: Fs^Mw g o  
(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: fTX;.M/%   
Dr. Cash in Bank  RMB 5820000 UL9n-M =  
Dr. Financial Expenses RMB 180000 $NO&YLS@  
Cr. Notes Receivable RMB 6000000 VG~Vs@c(  
(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: 'E.w=7z&  
Dr. Non-operating Expenses RMB 3000000 $`'/+x"%  
Cr. Provisions RMB 3000000 'we>q@  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 nT)vNWT=  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 8JUwf  
Dr. Provisions RMB 3000000 (Awm9|.{+  
Cr. Cash in Bank RMB 2500000 wS3'?PRX  
Cr. Non-operating Income RMB 500000 ,wPr"U+7  
Required: <\S:'g"(  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. Xlt|nX~#;  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: 7o}J%z  
(a)Inventory Turnover Rate in 20×8; Yoll?_k +  
(b)Gross Profit Ratio in 20×8; ^d xTm1Z  
(c)After Tax Return on Total Assets in 20×8; and E<*xx#p  
(d)Current Ratio as at December 31, 20×8 J?$,c4;W2  
(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. Dum9lj  
【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。 S5EK~#-L[  
以下是未经审计财务报表的部分信息: wI "U7vr  
                             (单位:千元) \lNN Msd&  
项目 20×8 20×7 lk80#( :Z  
营业收入 64 000 48 000 Jfl!#UAD|n  
营业成本 54 000 42 000 (C)p9-,  
净利润 30 -20 Uoix  
BfiD9ka-z  
20×8年12月31日 20×7年12月31日 AkiDL=;w  
存货 16 000 12 000 {+b7sA3  
流动资产 60 000 50 000 r:TH]hs12+  
总资产 100 000 90 000 Qe(:|q _  
流动负债 20 000 18 000 caX< n>  
总负债 30 000 25 000 o[D9I hs  
在审计过程中,约翰发现以下事项: 3HK\BS  
(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: PeEj&4k  
借:银行存款5 820 000 |(^PS8wG  
  财务费用 180 000 <ZR9GlIr  
  贷:应收票据6 000 000 MnW+25=N  
(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: )}O8?d`  
借:营业外支出  3 000 000 +x}<IS8  
  贷:预计负债 3 000 000 +[g,B1jt  
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: `~q<N  
借:预计负债   3 000 000  Yu2Bkq+  
  贷:银行存款  2 500 000  "-V"=t'  
    营业外收入   500 000 Eu04e N  
要求: eh#(eua0/  
(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。 [z9Z5sLO  
(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: n '6jou  
(a)20×8年存货周转率 FHI ;)wn=  
(b)20×8年销售毛利率 K\c#ig   
(c)20×8年总资产净利率 iO; 7t@]-  
(d)20×8年12月31日的流动比率 l%i+cOD  
(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) V Jll  
【答案】 lks!w/yCF  
(1)应选择营业收入作为计算重要性水平的基础。 )wh A<lC  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 X)3!_  
Aq7osU1B  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 9=2$8JN=(l  
销售毛利率=(64000-54000)/64000×100%=15.63% m&yJzMW|  
总资产净利率=30/[(100000+90000)/2]=0.03% L_iFt!  
流动比率=60000/20000=3 "C`Ub  
(3) D. XvG_  
a.应建议做如下审计调整分录: @Do= k  
借:应收票据 6 000 000 R*r#E{!V;  
  贷:短期借款 5 820 000 3sZ\0P}   
    财务费用  180 000 M\Kx'N  
b.应建议做如下审计调整分录: v/=}B(TDF  
借:预计负债 3 000 000 VY\&8n}e(  
  贷:营业外支出 500 000 wq`Bd  
    其他应付款 2 500 000 du^J2m{f  
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