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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)。 YTaLjITG  
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: 8Cx^0  
                         (Expressed in RMB thousands) } p:%[  
FINANCLAL STATEMENTS ITEMS 0\QR!*'$  
20×8 =d`5f@'rl  
20×7 Ri7((x]H"  
FY3IUG  
Sales chI.{Rj  
64000 J$ut _N):N  
48000 6<'K~1do:  
}j {!-&  
Cost of sales BOVPKX  
54000 /F/;G*n  
42000 %VNlXHO.  
aAt>QxGQ W  
Net profit ^"8wUsP  
30 1R%1h9I4'  
-20 2[yBD-":  
Am4lEvb  
%eWqQ3{P]  
December 31, 20×8 R W/z1  
December 31, 20×7 qdD)e$XW,  
1 OaXo!  
Inventory ~.g3ukt  
16000 {p<Zbm.  
12000  a*dQ _  
mh/n.*E7  
Current assets 5z$,6T  
60000 ?)4?V\$  
50000 ^ZRYRA  
eD Kxn8+(H  
Total assets o2H1N~e#c  
100000 3(E $I5  
90000 ` |Z}2vo;j  
tfO#vw,@  
Current liabilities p*QKK@C  
20000 Av J4\  
18000 r),PtI0X  
=3xE:  
Total liabilities <U Zd;e@  
30000 L:nXWz  
25000 gxNL_(A  
Kb ;dKQ  
Aj>[z8!,  
During the audit, John has the following findings: BHDML.r }M  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: nSx8E7 |V  
Dr. Cash in Bank  RMB 5820000 tl yJ mdl  
Dr. Financial Expenses RMB 180000 p zw8T  
Cr. Notes Receivable RMB 6000000 Nh?| RE0t  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: \;5\9B"i  
Dr. Non-operating Expenses RMB 3000000 IIFMYl gF  
Cr. Provisions RMB 3000000 j V3)2C}  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Ch rY"  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Tb;d.^  
Dr. Provisions RMB 3000000 5f'DoT  
Cr. Cash in Bank RMB 2500000 PG%0yv%  
Cr. Non-operating Income RMB 500000 Qq& W3  
Required: ]$-cMX  
(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. q6#<[ 4?  
(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: 9 ' 1B/{  
(a)Inventory Turnover Rate in 20×8; Pn.bVV:  
(b)Gross Profit Ratio in 20×8; d[ gl]tj9  
(c)After Tax Return on Total Assets in 20×8; and )EM7,xMz  
(d)Current Ratio as at December 31, 20×8 !v|IS yK  
(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. Nil}js27  
【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。 cV K7  
以下是未经审计财务报表的部分信息: W[bmzvJ_X  
                             (单位:千元) < E|s\u  
项目 20×8 20×7 >z vY\{WY  
营业收入 64 000 48 000 ,V] ]: eR  
营业成本 54 000 42 000  ,*id'=S  
净利润 30 -20 Y qdWctUY  
5FKBv e@  
20×8年12月31日 20×7年12月31日 b}!3;:iD  
存货 16 000 12 000 AbwbAm+  
流动资产 60 000 50 000  }alj[)  
总资产 100 000 90 000 +Lm4kA+aE5  
流动负债 20 000 18 000 UM%o\BiO  
总负债 30 000 25 000 }l0&a!C  
在审计过程中,约翰发现以下事项: rnFM/GAy  
(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: =v~1qWX  
借:银行存款5 820 000 kTIYD o  
  财务费用 180 000 .Ce8L&cU  
  贷:应收票据6 000 000 \0;(VLN'U  
(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: }-p[V$:S  
借:营业外支出  3 000 000 %y[1H5)3<  
  贷:预计负债 3 000 000 8^^[XbH  
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: q z&+=d@  
借:预计负债   3 000 000  4Cb9%Q0  
  贷:银行存款  2 500 000 4R%*Z ~  
    营业外收入   500 000 $o?@ 0  
要求: o5o^TW{  
(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。 ?8@>6 IXn  
(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: 4DWwbO  
(a)20×8年存货周转率 [s1pM1x  
(b)20×8年销售毛利率 Z,7R;,qX  
(c)20×8年总资产净利率 r`\A nT?  
(d)20×8年12月31日的流动比率 b4 #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) Tpp&  
【答案】 G* b2,9&F  
(1)应选择营业收入作为计算重要性水平的基础。 :\~+#/=:  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 u`:hMFTID  
Rf %HIAVE  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 HjNxqaljt  
销售毛利率=(64000-54000)/64000×100%=15.63% B6P|Z%E;D6  
总资产净利率=30/[(100000+90000)/2]=0.03% / jTT5  
流动比率=60000/20000=3 4 {GU6v)f  
(3) \(UKd v  
a.应建议做如下审计调整分录: t%1^Li  
借:应收票据 6 000 000 h Iv@i\`  
  贷:短期借款 5 820 000 neF]=uCWnT  
    财务费用  180 000 4pU>x$3$  
b.应建议做如下审计调整分录: `\| ssC8u  
借:预计负债 3 000 000 9 t n!t  
  贷:营业外支出 500 000 iX{G]< n  
    其他应付款 2 500 000 B#%; Qc  
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