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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)。 ["VUSa  
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: 8TIc;'bRM  
                         (Expressed in RMB thousands) 6jT+k q)  
FINANCLAL STATEMENTS ITEMS Y8YNRyc=  
20×8 JJ_77i  
20×7 <hazrKUn  
U {Xg#UN  
Sales V'y,{YpP  
64000 :^7/+|}9p  
48000 53X H|Ap  
bC{1LY0  
Cost of sales ikd~k>F  
54000 |c,,*^  
42000 W,'30:#Fr7  
j}~3m$  
Net profit CqGi 2<2  
30 KLi&T mIB  
-20 k4Ed7T-  
8V$pdz|[  
_s{on/u  
December 31, 20×8 uh#"4-v  
December 31, 20×7 M-Gl".*f  
jinDKJ,n;  
Inventory z.EpRJn  
16000  vU(2[  
12000 %!Z9: +;B  
hJ[Z~PC\T0  
Current assets rbfP6t:c3  
60000 AP*Z0OFE  
50000 zyb>PEd.  
t@dv$W2 "  
Total assets fHK`u'  
100000 =y)e&bj  
90000 BVAxeXO  
F2jZ3[P  
Current liabilities hfzmv~*  
20000 h8#14?  
18000 OEMYS I%  
?4p\ujc  
Total liabilities _J' _9M?>  
30000 )bCw~'h*  
25000 @K{1O|V  
-.XICKz  
[=f(u wY>g  
During the audit, John has the following findings: jhU'U An  
(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: "9Q @&C  
Dr. Cash in Bank  RMB 5820000 |]s/NNU  
Dr. Financial Expenses RMB 180000 =gSa?pd  
Cr. Notes Receivable RMB 6000000 IY$v%%2WZ  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: UEkn@^&bg  
Dr. Non-operating Expenses RMB 3000000 K9\p=H^T7  
Cr. Provisions RMB 3000000 aNd6# yU$  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 l;+nL[%`  
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: RRXnj#<g  
Dr. Provisions RMB 3000000 QYl Pr&O9  
Cr. Cash in Bank RMB 2500000 # !:u *1  
Cr. Non-operating Income RMB 500000 V 5ve  
Required: {, +,:w7  
(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. \OR=+\].9  
(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: :!',o]"4,k  
(a)Inventory Turnover Rate in 20×8; j6Msbq[  
(b)Gross Profit Ratio in 20×8; k9]M=eO  
(c)After Tax Return on Total Assets in 20×8; and OPi><8x  
(d)Current Ratio as at December 31, 20×8 gXrXVv<)yw  
(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. kBF.TGT[l  
【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。 T9&-t7:  
以下是未经审计财务报表的部分信息: L$T23*9XY  
                             (单位:千元) ;^fGQ]`4  
项目 20×8 20×7 ..Q$q2.  
营业收入 64 000 48 000 V?_:-!NJ(  
营业成本 54 000 42 000 k 5~#_D>  
净利润 30 -20 g4p-$WyT8>  
o p{DPUO0  
20×8年12月31日 20×7年12月31日 ZeB"k)FI>  
存货 16 000 12 000 h mijp1u  
流动资产 60 000 50 000 no~ Yet+<"  
总资产 100 000 90 000 E[IjeJB5  
流动负债 20 000 18 000 2=?:(e9  
总负债 30 000 25 000 k4@$vxy0  
在审计过程中,约翰发现以下事项: "`va_Mk  
(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: S5%I+G3  
借:银行存款5 820 000 [SJ-]P|^l  
  财务费用 180 000 >0^oC[ B  
  贷:应收票据6 000 000 QB3vp4pBg@  
(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: cu~dbv6H  
借:营业外支出  3 000 000 *O5Ysk^|  
  贷:预计负债 3 000 000 Nj p?/r  
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: p'@| O q&  
借:预计负债   3 000 000  !Eqp,"ts7  
  贷:银行存款  2 500 000 "#ctT-g`6  
    营业外收入   500 000 &>jSuvVT  
要求: ( vO\h8  
(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。 v|]1x2191  
(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: L4Nn:9b  
(a)20×8年存货周转率 bi01]  
(b)20×8年销售毛利率 h vC gd^M  
(c)20×8年总资产净利率 Q/u2Q;j>  
(d)20×8年12月31日的流动比率 6ct'O**k*&  
(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) 84X/=l-c=  
【答案】 uT\| jv,  
(1)应选择营业收入作为计算重要性水平的基础。 #0:N$'SZ  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 V"A*k^}  
%I`%N2ss  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ,\%qERk  
销售毛利率=(64000-54000)/64000×100%=15.63% jPDk~|  
总资产净利率=30/[(100000+90000)/2]=0.03% g`n5-D@3  
流动比率=60000/20000=3 [9-&Lq_ g  
(3) QDHTP|2e  
a.应建议做如下审计调整分录: NKX,[o1  
借:应收票据 6 000 000 CogN1,GJ  
  贷:短期借款 5 820 000 bF"1M#u:  
    财务费用  180 000 9ZYT#h  
b.应建议做如下审计调整分录: <3SO1@?  
借:预计负债 3 000 000 ]-2Q0wTj  
  贷:营业外支出 500 000 t[|a M-F&>  
    其他应付款 2 500 000 -zSkon2Y^  
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