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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)。 }w]xC  
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* YFN#Wuc  
                         (Expressed in RMB thousands) ze\~-0ks +  
FINANCLAL STATEMENTS ITEMS Q6W)rJ[|  
20×8 ta6 WZu  
20×7 246lFx G.  
$-AvH( @  
Sales n0i&P9@B1  
64000 =nL*/  
48000 {4m"S 7O  
1W!n"3#  
Cost of sales Sf'5/9<DW+  
54000 XP;&iZ J  
42000 CijS=-  
z|?R=;,u`  
Net profit J+|ohA  
30 aQmL=9  
-20 I !<v$  
#f~a\}$I  
6uXYZ.A  
December 31, 20×8 )Z%+~n3o'  
December 31, 20×7 lqCn5|S]  
K]Cvk%  
Inventory 9f6TFdUi"y  
16000  k"7eHSy,  
12000 0amz#VIB<u  
3ElpS^ 2W  
Current assets pOYtN1uN|  
60000 +r!h*4  
50000 #rr-4$w+  
&"h!SkX/  
Total assets mfN@tMp  
100000 (}}8DB  
90000 `^ _:  
66Xt=US  
Current liabilities @U3foL2\  
20000 W({TC  
18000 R 4$ Q3vcH  
,' r L'Ys  
Total liabilities o;4e)tK  
30000 }i7U}T  
25000 Qj<{oZp&  
#>m, Cm  
gr`Ar;  
During the audit, John has the following findings: ]ZKt1@4AY  
(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: w-H%B`/  
Dr. Cash in Bank  RMB 5820000 !\#Wk0Ku  
Dr. Financial Expenses RMB 180000 cP@F #!2  
Cr. Notes Receivable RMB 6000000 tdnXPxn[  
(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: l P$r   
Dr. Non-operating Expenses RMB 3000000 seuN,jpt  
Cr. Provisions RMB 3000000 nz(q)"A  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Ur([L&  
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: { #1j"  
Dr. Provisions RMB 3000000 N`<4:v[P   
Cr. Cash in Bank RMB 2500000 &H4uvJ_<  
Cr. Non-operating Income RMB 500000 8S1P&+iKs  
Required: oa &z/`@  
(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. q]N?@l]  
(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: X(y  
(a)Inventory Turnover Rate in 20×8; ?#*  
(b)Gross Profit Ratio in 20×8; UGmuX:@y76  
(c)After Tax Return on Total Assets in 20×8; and FS`vK`'  
(d)Current Ratio as at December 31, 20×8 Y0PGT5].@'  
(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. UROj9CO v  
【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。 O[(?.9  
以下是未经审计财务报表的部分信息: 7O+Ij9+{n  
                             (单位:千元) k~1 j/VHv  
项目 20×8 20×7 P('t6MVl T  
营业收入 64 000 48 000 Rct"\{V')n  
营业成本 54 000 42 000 oF;%^XFp  
净利润 30 -20 NDRW  
$K?T=a;z  
20×8年12月31日 20×7年12月31日 ^)OZ`u8  
存货 16 000 12 000 b$?Xn{Y  
流动资产 60 000 50 000 'n^2|"$sH  
总资产 100 000 90 000 vr{'FMc  
流动负债 20 000 18 000 \7,MZt  
总负债 30 000 25 000 Ns .3s7&  
在审计过程中,约翰发现以下事项: 8 _4l"v p  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录:  Hz]4AS  
借:银行存款5 820 000 X` fhln9N  
  财务费用 180 000 c{mKra  
  贷:应收票据6 000 000 msc 1^2  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: .Na&I)udX.  
借:营业外支出  3 000 000 Q(IJD4  
  贷:预计负债 3 000 000 QGH h;  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: G{NSAaD[  
借:预计负债   3 000 000  +z:CZ(fb  
  贷:银行存款  2 500 000 <H5n>3#pH  
    营业外收入   500 000 -XBKOybHBO  
要求: "[jhaUAK  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 Qj  6gg  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: y@o9~?M  
(a)20×8年存货周转率 (px*R~}  
(b)20×8年销售毛利率 X~v4"|a  
(c)20×8年总资产净利率 :cc[Jco@w  
(d)20×8年12月31日的流动比率 RDs,sj/Y9?  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) Kajkw>z  
【答案】 `E3:;|  
(1)应选择营业收入作为计算重要性水平的基础。 GA|/7[I}  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 [3j$ 4rP  
n}< ir!ZTO  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 8W~ lU~-  
销售毛利率=(64000-54000)/64000×100%=15.63% W\it+/  
总资产净利率=30/[(100000+90000)/2]=0.03% F+ffl^BQ  
流动比率=60000/20000=3 ug^om{e-  
(3) 8To7c  
a.应建议做如下审计调整分录: g!1I21M1~  
借:应收票据 6 000 000 >vlQ|/C  
  贷:短期借款 5 820 000 |x &Z~y  
    财务费用  180 000 YXF#c)#  
b.应建议做如下审计调整分录: |EF>Y9   
借:预计负债 3 000 000 bnijM/73  
  贷:营业外支出 500 000 2B HKS-J*  
    其他应付款 2 500 000 N0=-7wMk(Z  
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