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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)。 {55f{5y3 c  
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: #qARcxbK|  
                         (Expressed in RMB thousands) XQ2 YUe]DJ  
FINANCLAL STATEMENTS ITEMS X]D:vuB  
20×8 BMtk/r/  
20×7 fWf't2H&  
{Iz"]Wh<f  
Sales 4+89 M  
64000 qDcoccE f  
48000 ?zf 3AZ9  
/A+5q\8G  
Cost of sales Fkg%_v$  
54000 T oT('  
42000 T7-yZSw -m  
=?_:h`}  
Net profit `.Zm}'  
30 ,4=mlte"  
-20 E:-~SH}  
gD;T" ^S+  
b`JS&E  
December 31, 20×8 >*uj )u%  
December 31, 20×7 jxZf,]>T  
EnmMFxu<  
Inventory j{johV+`8  
16000 ?mF:L"i  
12000 noLr185  
e}n(mq  
Current assets #M<YNuE#"  
60000 $ inKI  
50000 RN}joKV  
"3'a.b akw  
Total assets ysCK_  
100000 o2;Eti  
90000  6@"E*-z$  
JDW/Mc1bh  
Current liabilities B%`| W@v  
20000 4`Zo Ar-5|  
18000 ,Vl2U"   
tvBLfqIr  
Total liabilities zl|+YjR  
30000 !E|R3 e X_  
25000 [XH,~JZJj  
9g# 62oIg  
JpZ_cb`<E'  
During the audit, John has the following findings: 2bG92  
(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: BS?i!Bm7  
Dr. Cash in Bank  RMB 5820000 v $+A!eo  
Dr. Financial Expenses RMB 180000 ).0p\.W~  
Cr. Notes Receivable RMB 6000000 vE1:;%Q  
(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: B.KK@  
Dr. Non-operating Expenses RMB 3000000 Aar ]eY\  
Cr. Provisions RMB 3000000 w `+.F;}s  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 _ nz ^+  
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: um%s9  
Dr. Provisions RMB 3000000 "kC6G%  
Cr. Cash in Bank RMB 2500000 DC8\v+K  
Cr. Non-operating Income RMB 500000 b4EUr SL  
Required: Ujqnl>l  
(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. gI9nxy  
(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: ,7 m33Pv*  
(a)Inventory Turnover Rate in 20×8; 4sX? O4p  
(b)Gross Profit Ratio in 20×8; )A6=P%;}>I  
(c)After Tax Return on Total Assets in 20×8; and }2 \Hg  
(d)Current Ratio as at December 31, 20×8 G(wstHT;/  
(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. =[[I<[BZq  
【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。 {<a)+S.6U  
以下是未经审计财务报表的部分信息: (/Jy9 =~  
                             (单位:千元) 5q'b M  
项目 20×8 20×7 .mg0L\  
营业收入 64 000 48 000 +>AVxV=A#  
营业成本 54 000 42 000 tOte [~,  
净利润 30 -20 Yakrsi/jV}  
L@jpid95  
20×8年12月31日 20×7年12月31日 $=#Lf[|f=  
存货 16 000 12 000 f="ZplW  
流动资产 60 000 50 000 I+ 3qu=  
总资产 100 000 90 000  Hyenn  
流动负债 20 000 18 000 @P>>:002/  
总负债 30 000 25 000 mkPqxzxbrL  
在审计过程中,约翰发现以下事项: vO53?vN[m9  
(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: f:y:: z  
借:银行存款5 820 000 ^CM@VmPp  
  财务费用 180 000 O/$41mK+!  
  贷:应收票据6 000 000 =v!Z8zk=W  
(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: ]JvjM ,  
借:营业外支出  3 000 000 7xY&7 x(v  
  贷:预计负债 3 000 000 NH:Bdl3  
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: ?R4u>AHS@  
借:预计负债   3 000 000  )~S`[jV5  
  贷:银行存款  2 500 000 ;8 *"c  
    营业外收入   500 000 1HqN`])l/j  
要求: M?;YpaSe+  
(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。 6i~<,;Cn  
(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: }sJ}c}b  
(a)20×8年存货周转率 #c"05/=A  
(b)20×8年销售毛利率 keKsLrd  
(c)20×8年总资产净利率 x RO9o3  
(d)20×8年12月31日的流动比率 7q 5 \]J[  
(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) ?' mP`9I  
【答案】 EP<{3f y  
(1)应选择营业收入作为计算重要性水平的基础。 a;kiAJ'  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 x9 t %  
S$P=;#r  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 =h?%<2t9<  
销售毛利率=(64000-54000)/64000×100%=15.63% /UY'E<wBx  
总资产净利率=30/[(100000+90000)/2]=0.03% DY/%|w*L  
流动比率=60000/20000=3 0"N4WH O  
(3) beT[7uVj_  
a.应建议做如下审计调整分录: V?>&9D"m  
借:应收票据 6 000 000 {w,<igh  
  贷:短期借款 5 820 000 kmlO}0  
    财务费用  180 000 &oJ [ *pQ  
b.应建议做如下审计调整分录: NXz/1ut%  
借:预计负债 3 000 000 O-pH~E  
  贷:营业外支出 500 000 7Up-a^k^`  
    其他应付款 2 500 000 /qq*"R  
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