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)。 Zh*u(rO
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: ;SaX;!`39+
(Expressed in RMB thousands) !Mim@
!5M
FINANCLAL STATEMENTS ITEMS 2eC(Ijq[a
20×8 oiyzHx
20×7 T[4<R 5}
D]W$?(=4
Sales 8&~~j7p,
64000 2KN6}
48000 ;D
s46M-s
YoLx>8
Cost of sales UIAj]
54000 IWveW8qJ
42000 i|}[A
tBT<EV{ G
Net profit \eb|eN0i
30 MpqZH{:?G
-20 B`o]*"xkB
E%v?t1>/
}kK[S|XVO
December 31, 20×8 $w0lrh[+
December 31, 20×7 }X_;X_\3;'
!x>%+&c>k
Inventory HXYRH
16000 3a 1 u
12000 ?wF'<kEH
0}FOV`n
Current assets *B\H-lp?
60000 *^wB!{.#
50000 ''^Y>k
RJH,
Total assets a/U2xq{x
100000 ;)I'WQ]Q
90000 RQp|T5Er*
:%AL\n
Current liabilities drd/ jH&
20000 L IVU^Os.
18000 @]c(V%x
npyAJ
p
Total liabilities f\1A!Yp
30000 pge++Di
25000 }KK Y6D|d>
$
GQ-(/
}^*F59>H
During the audit, John has the following findings: qdG~!h7j
(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: j.ldaLdG
Dr. Cash in Bank RMB 5820000 fr}Eaa-{^
Dr. Financial Expenses RMB 180000 #9fWAF
Cr. Notes Receivable RMB 6000000 kctzNGF|
(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: t"lyvI[
Dr. Non-operating Expenses RMB 3000000 s/e"'Hz
Cr. Provisions RMB 3000000 GK}'R=
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 qG/fE'(j&
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: 9W>Y#V~|v!
Dr. Provisions RMB 3000000 l
Js<
Cr. Cash in Bank RMB 2500000 ^*= 85iyo
Cr. Non-operating Income RMB 500000 Ty@=yA17
Required: C"qU-&*v
(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. qXW}
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(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: KZe)K_1[
(a)Inventory Turnover Rate in 20×8; 4E[!,zvl
(b)Gross Profit Ratio in 20×8; f8<o8*`7
(c)After Tax Return on Total Assets in 20×8; and -/dEsgO
(d)Current Ratio as at December 31, 20×8 d~_`M0+
(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. >Aq870n
【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。 H{c?lT
以下是未经审计财务报表的部分信息: )Vk6;__
(单位:千元) (9mM kU=
项目 20×8 20×7 HXVBb%pP
营业收入 64 000 48 000 HygY>s+3[
营业成本 54 000 42 000 5ZPzPUa8~
净利润 30 -20 {8EW)4Hf
,kp\(X[J
20×8年12月31日 20×7年12月31日 V*$L;xbC|
存货 16 000 12 000 'QH1=$Su
流动资产 60 000 50 000
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总资产 100 000 90 000 HFQR
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流动负债 20 000 18 000 &>jAe_{",
总负债 30 000 25 000 YEx)"t8E
在审计过程中,约翰发现以下事项: ;#)mLsl
(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: geefnb
借:银行存款5 820 000 Lx U={Y0
财务费用 180 000 tAFti+Qb
贷:应收票据6 000 000 >(tn "2
(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: ZDYJhJ.
借:营业外支出 3 000 000 Pe~`16f
贷:预计负债 3 000 000 iG,t_??
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: 8{Fm[
%"
借:预计负债 3 000 000 hsG#6?l3
贷:银行存款 2 500 000 )W&>[B
营业外收入 500 000
0gF!!m
要求: 4oXb Pr>
(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。 .`Zf}[5[
(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: 8Chu"PM%-J
(a)20×8年存货周转率 =]Hs|{
(b)20×8年销售毛利率 $\Tkhq<
(c)20×8年总资产净利率 /WnE:3G
(d)20×8年12月31日的流动比率 *NSlo^R-[
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) y466A]|
【答案】 F[7x*-NO-
(1)应选择营业收入作为计算重要性水平的基础。 y9;#1:ic
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 f.pkQe(
j%*7feSNC
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 4*U
P.r@
销售毛利率=(64000-54000)/64000×100%=15.63% W*xX{$NL
总资产净利率=30/[(100000+90000)/2]=0.03%
oeL5}U6>g
流动比率=60000/20000=3 "]-],K
(3) ;+I4&VieK
a.应建议做如下审计调整分录: ^!;=6}Y R
借:应收票据 6 000 000 ~%|G+m>
贷:短期借款 5 820 000 mf|pNiQ,
财务费用 180 000 r<L#q)]
b.应建议做如下审计调整分录: SLk2X;c]o
借:预计负债 3 000 000 _NdLcpBT?
贷:营业外支出 500 000 PG)_L.7rJ
其他应付款 2 500 000 P-JfV 7(O8