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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)。 ~i>'3j0@k  
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: aFh'KPhe  
                         (Expressed in RMB thousands) :z|$K^)7Z  
FINANCLAL STATEMENTS ITEMS uD ;T   
20×8 (+u&b< <6N  
20×7 ` H^ H#W  
5D3&6DCH  
Sales x@> ~&eP  
64000 >: J1Gc  
48000 p-7?S^!l  
gs~u8"B  
Cost of sales jX t5.9 t  
54000 `1FNs?j  
42000 1Eryw~,,9i  
eV0eMDY5  
Net profit ]a:T]x6'  
30 n~i^+pD@  
-20 Ku3NE-)  
/u"Iq8QA  
=~dsIG  
December 31, 20×8 -YipPo"a  
December 31, 20×7 M?['HoRo  
OSC_-[b-  
Inventory gDH|I;!  
16000 '6T   *b  
12000 Cth<xn(Q  
GB6(WAmr  
Current assets |Y2n6gkH[  
60000 c-Qa0 Q  
50000 T%YN(f  
*r6v9  
Total assets a3He-76  
100000 }MM:qR  
90000 =[gFaB_H  
qJXf c||Zg  
Current liabilities iciRlx.$c  
20000 M IUB]  
18000 QxBH{TG  
XhOg>  
Total liabilities T 7M ];@q  
30000 mVT[:a3  
25000 mDWRYIuN  
j ?! /#'  
XKT[8o<L  
During the audit, John has the following findings: M%Q_;\?]  
(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: ` ^z l =  
Dr. Cash in Bank  RMB 5820000 @,pn/[  
Dr. Financial Expenses RMB 180000 uU+?:C  
Cr. Notes Receivable RMB 6000000 u$^r(.EV  
(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: G[P<!6Id!p  
Dr. Non-operating Expenses RMB 3000000 ]v$2JgF]@  
Cr. Provisions RMB 3000000 JS&;7Z$KX  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 SQJ4}w>i  
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: ORfMp'uP=  
Dr. Provisions RMB 3000000 W:2j.K9!  
Cr. Cash in Bank RMB 2500000 }9+Vf'u|l  
Cr. Non-operating Income RMB 500000 Mo4igP  
Required: 3E8 Gh>J_  
(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. :&s8G *  
(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: q6P5:@  
(a)Inventory Turnover Rate in 20×8; TZObjSm_v  
(b)Gross Profit Ratio in 20×8; ?A 5;"  
(c)After Tax Return on Total Assets in 20×8; and 1EliR uJ  
(d)Current Ratio as at December 31, 20×8 qqu ]r  
(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. 2(Nf$?U @0  
【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。 {ka={7  
以下是未经审计财务报表的部分信息: jZq CM{  
                             (单位:千元) Oc / i'  
项目 20×8 20×7 $oi8 <8Y  
营业收入 64 000 48 000 (abtCuZ8z  
营业成本 54 000 42 000 gZ  {  
净利润 30 -20 {\ BFWGX  
(i]0IYMXy*  
20×8年12月31日 20×7年12月31日 XeAH.i<  
存货 16 000 12 000 ZgxpHo  
流动资产 60 000 50 000 VS5D)5w#  
总资产 100 000 90 000 x0q `Uc  
流动负债 20 000 18 000 |eej}G(,m}  
总负债 30 000 25 000 vVbS 4_  
在审计过程中,约翰发现以下事项: +?0r%R%\  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: er>@- F7w  
借:银行存款5 820 000 u9ue>I /  
  财务费用 180 000 K- TLzoYA  
  贷:应收票据6 000 000 ->@iw!5xu  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: %){)/~e&  
借:营业外支出  3 000 000 a &hj|  
  贷:预计负债 3 000 000 ZV~9{E8  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: R^6^ {q  
借:预计负债   3 000 000  oX6()FR  
  贷:银行存款  2 500 000 l ZD"7om  
    营业外收入   500 000 FC8#XZp  
要求: 5Yx 7Q:D  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 F2$?[1^f  
(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: v <E#`4{  
(a)20×8年存货周转率 ^:o^g'Yab  
(b)20×8年销售毛利率 Yg]!`(db  
(c)20×8年总资产净利率 W_|7hwr  
(d)20×8年12月31日的流动比率 bHmn0fZ9  
(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) Xm^/t#  
【答案】 dijHi  
(1)应选择营业收入作为计算重要性水平的基础。 Xxs0N_va&  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 #lx(F3  
?qczMck_  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 jp#/]>(9Z  
销售毛利率=(64000-54000)/64000×100%=15.63% m2to94yh  
总资产净利率=30/[(100000+90000)/2]=0.03% zR }vw{  
流动比率=60000/20000=3 ~P+;_  
(3) Opf^#6'mq  
a.应建议做如下审计调整分录: WVh]<?GWXk  
借:应收票据 6 000 000 ZrDr/Q~  
  贷:短期借款 5 820 000 Dmn{ppfyb  
    财务费用  180 000 Qy| 6A@  
b.应建议做如下审计调整分录: *Q,9 [k  
借:预计负债 3 000 000 s"0Hz"[^=  
  贷:营业外支出 500 000 e1 P(-V  
    其他应付款 2 500 000 ROr|  <  
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