论坛风格切换切换到宽版
  • 2389阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 3QF/{$65!  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: d8C44q+ds  
                         (Expressed in RMB thousands) `qs[a}%'>"  
FINANCLAL STATEMENTS ITEMS qG)M8xk  
20×8 qP k`e}D  
20×7 ^0tO2$  
6k9cvMs%H  
Sales p!Xn iY  
64000 \ 9!hg(-F  
48000 1=@csO_yn  
cF V[k'F  
Cost of sales $o%:ST4  
54000 Cm"7f !(#  
42000 J Yw_Z*L=m  
asc Y E  
Net profit k}&7!G@T  
30 A)%!9i)  
-20 W/@-i|v  
7 .y35y  
o|V`/sW{  
December 31, 20×8 :9~LYJ ?  
December 31, 20×7 xf4CM,Z7 (  
MXa(Oi2Gg  
Inventory 4Q17vCC*n  
16000 $<da<}b  
12000 IY"+hHt  
G%F}H/|R  
Current assets /6{P ?)]pE  
60000 $n= w  
50000 zI.%b7wq  
p#aB0H3  
Total assets >[0t@Tu,D  
100000 S Rb-eDk'  
90000 <Toy8-kj  
y2M]z:Y U  
Current liabilities 7!g"q\s  
20000 d=C&b]  
18000 z]/!4+  
#ZyY(S1.  
Total liabilities nKnQ %R  
30000 s H(io  
25000 hX)PdRk#  
],-(YPiAD  
3EV?=R  
During the audit, John has the following findings: d+WNg2#v  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: Qf($F,)K  
Dr. Cash in Bank  RMB 5820000 br,xwc  
Dr. Financial Expenses RMB 180000 {!&^VXZIT  
Cr. Notes Receivable RMB 6000000 f=hT o!i  
(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: EC/=JlL`5  
Dr. Non-operating Expenses RMB 3000000 R ~"&E#C  
Cr. Provisions RMB 3000000 8J)Kn4jq  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Q2Dh(  
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: S| |OSxZ  
Dr. Provisions RMB 3000000 qM18 Ji*  
Cr. Cash in Bank RMB 2500000 [NoO A  
Cr. Non-operating Income RMB 500000 |)*9B N  
Required: ?0tm{qP  
(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. :MihVLF  
(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: 1t/mq?z:  
(a)Inventory Turnover Rate in 20×8; NjbIt=y  
(b)Gross Profit Ratio in 20×8; %v4*$E!f  
(c)After Tax Return on Total Assets in 20×8; and : G'a"%x  
(d)Current Ratio as at December 31, 20×8 / ?'FSWDU  
(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. 3Z}v%=5 "  
【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。 _0|@B8!J?  
以下是未经审计财务报表的部分信息: wx8Qz,Z  
                             (单位:千元) *]:J @KGf  
项目 20×8 20×7 aTwBRm  
营业收入 64 000 48 000 pIHpjx  
营业成本 54 000 42 000 $It3}?>C'  
净利润 30 -20 '{w[).c.  
9qk J<  
20×8年12月31日 20×7年12月31日 f^)iv ]p  
存货 16 000 12 000 a +^,EY  
流动资产 60 000 50 000 xW|8-q  
总资产 100 000 90 000 w<u@L  
流动负债 20 000 18 000 E[Q2ZqhgbP  
总负债 30 000 25 000 8ZCR9%  
在审计过程中,约翰发现以下事项: Q7]bUPDO  
(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: 7J1f$5$m5  
借:银行存款5 820 000 .@0@Y  
  财务费用 180 000 TVF:z_M9  
  贷:应收票据6 000 000 M(1cf(<+  
(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: yqC158 P  
借:营业外支出  3 000 000 hkOFPt&  
  贷:预计负债 3 000 000 D 63?f\  
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: I9e3-2THfj  
借:预计负债   3 000 000  .%+anVXS  
  贷:银行存款  2 500 000 h_Ssm{C\  
    营业外收入   500 000 #&b<D2d  
要求: J"-/ok(<@  
(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。 + 2w<V0V_  
(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: {:#c1d2@8  
(a)20×8年存货周转率 i|rCGa0}  
(b)20×8年销售毛利率 #^tnRfS"  
(c)20×8年总资产净利率 nRyx2\Py+  
(d)20×8年12月31日的流动比率 mU]p K5  
(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) E`Br#"/Bl  
【答案】 mV0u:ws  
(1)应选择营业收入作为计算重要性水平的基础。 F:sUGM,  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。  1vYa&!  
,$ Cr9R&/  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ?Y 5Vje[^  
销售毛利率=(64000-54000)/64000×100%=15.63% "xNP"S  
总资产净利率=30/[(100000+90000)/2]=0.03% W$<Y**y9m  
流动比率=60000/20000=3 SmAii}-jf  
(3) a'g&1N0Rc  
a.应建议做如下审计调整分录: 2UIZ<#|D>s  
借:应收票据 6 000 000 d@tf+_Ih  
  贷:短期借款 5 820 000 "ZL_  
    财务费用  180 000 G#~U\QlG-  
b.应建议做如下审计调整分录: k;K-6<^h  
借:预计负债 3 000 000 Jp c %i8  
  贷:营业外支出 500 000 }:Y)DH% u  
    其他应付款 2 500 000 %f?Zg44  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个