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)。 #Sxk[[KwH*
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: 0]3 ,0s $}
(Expressed in RMB thousands) R
Obo4
FINANCLAL STATEMENTS ITEMS WIe7>wkC
20×8 yqaLqZ$
20×7 ,N[N;Uoj
{`FkiB` i
Sales 5s=ZA*(sY
64000 81gcM?
48000 rd*`8B
Z*+0gJ<Y
Cost of sales !Ez5@
54000 |[)k5nUQ|
42000 S(B$[)(
'jw?XtG
Net profit @%(Vi!Cv"R
30 qO;
.{f
-20 S}O>@%
R&>G6jZ?8
/6=IL
December 31, 20×8 |K|[>[?Z/
December 31, 20×7 Q]JWWKt6rV
DzfgPY_Py
Inventory ?IKSSe#,
16000 q*L>MV
12000 )\S3Q
Ic 5TtN~/>
Current assets f9" M^i
60000 F9ys.Bc
50000 aVg~/
iyA=d{S;V
Total assets ;6 ?a8t@
100000 {8TLL@T4
90000 s+tPHftp
I_1(jaY
Current liabilities zBQV2.@
20000 ?z
hw0
18000 #x?Ku\ts
Xkqq$A4
Total liabilities ~.Wlv;
30000 KKBrw+)AJ
25000 "QKCZ8_C
CPW^pGT+i
i\zVP.c])*
During the audit, John has the following findings: _>8rTk`/h
(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: fH@P&SX