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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)。 Qd\='*:!  
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: i-;#FT+ Xc  
                         (Expressed in RMB thousands) >Ut: -}CS  
FINANCLAL STATEMENTS ITEMS eub}+~_?[  
20×8 -9 .lFuI  
20×7 <"6\\#}VG  
0:71Xm  
Sales @%*2\8}C!  
64000 v&(=^A\eN  
48000 wsQ],ZE  
;du},>T$n  
Cost of sales x:4R?!M.  
54000 q]C_idK=  
42000 LLT6*up$  
SrB>_0**  
Net profit qy.$5-e:[9  
30 i].E1},%  
-20 &]LpGl  
U}DE9e{/!  
tFc<f7k  
December 31, 20×8 u=qaz7E  
December 31, 20×7 aNY-F)XWa  
+6l#hO7h  
Inventory u?fM.=/N  
16000 =H8FV09x}  
12000 j0X^,ot@m  
o?m1  
Current assets Q0Do B  
60000 uF|_6~g  
50000 -0 <vmU  
'I+M*Iy  
Total assets B|"/bQ  
100000 +ctU7 rVy  
90000 /YUW)?o!^N  
i!8"T#  
Current liabilities ^^7@kh mNl  
20000 mjg@c|rTG  
18000 3M m_xYDud  
vV$t`PEY  
Total liabilities -C(Yl=  
30000 P*?|E@;s`  
25000 L7aVj&xM  
ZiQ<SSo:  
9 Xl#$d5  
During the audit, John has the following findings: `Mt|+iT$p  
(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: p`A2^FS)  
Dr. Cash in Bank  RMB 5820000 &+@`Si=  
Dr. Financial Expenses RMB 180000 H"^9g3 U  
Cr. Notes Receivable RMB 6000000 zSD_t  
(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: jQ'g'c!  
Dr. Non-operating Expenses RMB 3000000 Q|{b8K  
Cr. Provisions RMB 3000000 \b $pH  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 "OYD9Q''  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: |n tWMm:(  
Dr. Provisions RMB 3000000 *S.FM.r  
Cr. Cash in Bank RMB 2500000 [t3 Kgjt  
Cr. Non-operating Income RMB 500000 13Z,;YW  
Required: 0M&n3s{5I  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. b?KdR5  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: csLbzDg  
(a)Inventory Turnover Rate in 20×8; hp/pm6   
(b)Gross Profit Ratio in 20×8; =v::N\&  
(c)After Tax Return on Total Assets in 20×8; and 'Ca;gi !U  
(d)Current Ratio as at December 31, 20×8 o!~XYEXvUa  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. /bo=,%wJ[  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 L5zCL0j`  
以下是未经审计财务报表的部分信息: N0^SWA|S  
                             (单位:千元) o$;&q *  
项目 20×8 20×7 a}f /<-L  
营业收入 64 000 48 000 ,D }Ka?  
营业成本 54 000 42 000 7- LjBlH   
净利润 30 -20 S .x>w /  
kO*\JaD  
20×8年12月31日 20×7年12月31日 s#aj5_G  
存货 16 000 12 000 U`EOun ,  
流动资产 60 000 50 000 xrBM`Bj0@  
总资产 100 000 90 000 0{ B<A^Bf  
流动负债 20 000 18 000 D6?h 6`J  
总负债 30 000 25 000 #"!ga)a%L  
在审计过程中,约翰发现以下事项: .On qj^v  
(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: gI2'[OU  
借:银行存款5 820 000 b:~#;$g  
  财务费用 180 000 wE=I3E%  
  贷:应收票据6 000 000 X\H P{$fY_  
(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: ?yj g\S?L  
借:营业外支出  3 000 000 nXhP ME  
  贷:预计负债 3 000 000 PPySOkmS3  
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: xSM1b5=Pu  
借:预计负债   3 000 000   s:xJ }Ll  
  贷:银行存款  2 500 000 i?M-~EKu  
    营业外收入   500 000 sUc[!S:/  
要求: \}.bTca  
(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。 T{^mh(3/"  
(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: /{[<J<(8  
(a)20×8年存货周转率 . 70=xH  
(b)20×8年销售毛利率 .5s58H cg,  
(c)20×8年总资产净利率 x`C"Z7t  
(d)20×8年12月31日的流动比率 ;8&/JSN M  
(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) +HUy,@^ Pa  
【答案】 /({oN1X>i  
(1)应选择营业收入作为计算重要性水平的基础。 y Fmy  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 8LPWT!S  
]9w8[T:O  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Vq-Kl[-|  
销售毛利率=(64000-54000)/64000×100%=15.63% {Y2 J: x  
总资产净利率=30/[(100000+90000)/2]=0.03% wy:Gy9\  
流动比率=60000/20000=3 AD`5:G  
(3) A_E2v{*n  
a.应建议做如下审计调整分录: O:rf DO  
借:应收票据 6 000 000 z^tzP~nI  
  贷:短期借款 5 820 000 `<v$+mG  
    财务费用  180 000 g)$KN,gGuO  
b.应建议做如下审计调整分录: /8l@n dZf  
借:预计负债 3 000 000 | Z7 j s"  
  贷:营业外支出 500 000 ]v>[r?X#V  
    其他应付款 2 500 000 gXs9qY %=  
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