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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)。 e ]o'i;I  
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: )S};k=kG  
                         (Expressed in RMB thousands) fTV|? :C{  
FINANCLAL STATEMENTS ITEMS in #]3QGV  
20×8 lkH;N<U  
20×7 dIpW!Pj^  
%M#?cmt  
Sales Fra>|;do  
64000 <o!&Kk9  
48000 UlNfI}#X  
|"YA<e %  
Cost of sales {XD/8m(hN|  
54000 bk"k&.C^+  
42000 @D~+D@i$TW  
*UBP]w  
Net profit 1i/::4=  
30 *Ht*)l?  
-20 fA_%8CjI  
gZlw  
N^ s!!Sbpq  
December 31, 20×8 "WbVCT'i  
December 31, 20×7 0GX10*t.  
Va@6=U7c  
Inventory QhX C>)PW  
16000 PB(  
12000 .3&a{IxM]  
kg: uGP9  
Current assets {(z(NgXG/  
60000 Z@,PZ   
50000 Yi&-m}  
q)V1{B@  
Total assets tpa^k  
100000 3g0u#t{  
90000 )nNCB=YF!  
1<a@p}  
Current liabilities K6v $#{$6  
20000 |ck ZyDA  
18000 9 rTz N  
FL`1yD^2  
Total liabilities uKbHFF  
30000 Q^lQi\[  
25000 <r<Dmn|\a  
dv'E:R(a  
z$c&=Q  
During the audit, John has the following findings: 3WCqKXJ7  
(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: ) \-96 xd  
Dr. Cash in Bank  RMB 5820000 tS (i711  
Dr. Financial Expenses RMB 180000 J3~hzgY  
Cr. Notes Receivable RMB 6000000 GG_^K#*  
(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: @P_C%}(<  
Dr. Non-operating Expenses RMB 3000000 <mZrR3v'D  
Cr. Provisions RMB 3000000 <AMb!?Obh  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 4|6&59?pnc  
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: T9z4W]T  
Dr. Provisions RMB 3000000 mQJ4;BJw  
Cr. Cash in Bank RMB 2500000 7|QGY7Tf  
Cr. Non-operating Income RMB 500000 &[5n0e[  
Required: ]yAEjn9cN  
(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. j|[(*i%7|  
(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: {_zV5 V  
(a)Inventory Turnover Rate in 20×8; =[P%_v``  
(b)Gross Profit Ratio in 20×8; )W8L91-  
(c)After Tax Return on Total Assets in 20×8; and %2Epgh4?  
(d)Current Ratio as at December 31, 20×8 lf%b0na?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. R:w %2Y  
【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。 731h ~x!u  
以下是未经审计财务报表的部分信息: H(15vlOD  
                             (单位:千元) h; 'W :P  
项目 20×8 20×7 j:3EpD@GS  
营业收入 64 000 48 000 / R_ u\?k(  
营业成本 54 000 42 000 L1hD}J'$4  
净利润 30 -20 ORowx,(hX  
T?X^0UdJj  
20×8年12月31日 20×7年12月31日 )=jT_?9b   
存货 16 000 12 000 8 7RHA $?  
流动资产 60 000 50 000 #PPR"w2g  
总资产 100 000 90 000 k> b&xM !  
流动负债 20 000 18 000  VQ`,#`wV  
总负债 30 000 25 000 /Hv* K&}M  
在审计过程中,约翰发现以下事项: g/IH |Z=A  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: \!^i;1h0c3  
借:银行存款5 820 000 g4N%PV8  
  财务费用 180 000 2GSgG.%SSM  
  贷:应收票据6 000 000 `$S^E !=  
(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: PZ ys  u  
借:营业外支出  3 000 000 n{dP@_>WS  
  贷:预计负债 3 000 000 .zvlRt.zl  
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:  yp=|7  
借:预计负债   3 000 000  S:ls[9G[3  
  贷:银行存款  2 500 000 +XEjXH5K  
    营业外收入   500 000 nQ5N=l  
要求: [ njx7d  
(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。 [{`)j  
(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( *gx  
(a)20×8年存货周转率 4|nQ=bIau  
(b)20×8年销售毛利率 }0QN[$H!  
(c)20×8年总资产净利率 PzjaCp'  
(d)20×8年12月31日的流动比率 FZiZg;  
(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) CN7 k?JO<  
【答案】  bH*@,EE  
(1)应选择营业收入作为计算重要性水平的基础。 <tFSF%vG=  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 aH%ZetLNJ  
ql^g~b  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 R N@^j  
销售毛利率=(64000-54000)/64000×100%=15.63% qAqoZMpI|;  
总资产净利率=30/[(100000+90000)/2]=0.03% nO~b=qO  
流动比率=60000/20000=3 U,PZMz`2j  
(3) "2a$1Wmj(  
a.应建议做如下审计调整分录: VCjq3/[_  
借:应收票据 6 000 000 [s~JceUyX  
  贷:短期借款 5 820 000 vYDSu.C@a  
    财务费用  180 000 ;SgD 5Ln}  
b.应建议做如下审计调整分录: dFQ o  
借:预计负债 3 000 000 rFo\+//  
  贷:营业外支出 500 000 UP\C"\  
    其他应付款 2 500 000 C\ vC?(n  
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