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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)。 \m3'4#  
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: [79 eq=  
                         (Expressed in RMB thousands) F{#m~4O  
FINANCLAL STATEMENTS ITEMS 6.o8vC/PZ  
20×8 ")/TbT Vu  
20×7 E+Jh4$x {  
ZZkxEq+D  
Sales bv.DW,l%'  
64000 vybQ}dscn  
48000 R W= <EF&  
tSST.o3  
Cost of sales [}7j0&  
54000 dDuT,zP  
42000 U({20  
ZS&n,<a5L}  
Net profit \hjGw,d  
30 .Z,3:3,]  
-20 | HkLl^  
Q^^.@FU"x  
1E(~x;*)  
December 31, 20×8 {U$qxC]M  
December 31, 20×7 \htL\m^$9  
45Z"U<I,9  
Inventory  #RE  
16000 J{GtH[  
12000 5^Gv!XW  
R&z)  
Current assets h)%}O.ueB  
60000 fI{ZElPp  
50000 i|'M'^3r  
@W\y#5"B  
Total assets 4T*RJ3Fz!  
100000 J`6X6YZ  
90000 <O`yM2/pS  
G2FP|mf,  
Current liabilities &*G+-cF  
20000 -1tdyCez  
18000 !J34yro+s  
V:M$-6jv  
Total liabilities #z|\AmZ\  
30000 5K1WfdBX7)  
25000 V}1D1.@  
!B=Oc!e=K  
Yp8~wdm  
During the audit, John has the following findings: us&!%`  
(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: jTNfGu0x  
Dr. Cash in Bank  RMB 5820000 8\-Q(9q(  
Dr. Financial Expenses RMB 180000 yOn +Y  
Cr. Notes Receivable RMB 6000000 .s4hFB^n  
(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: E"ju<q/Q  
Dr. Non-operating Expenses RMB 3000000 :n3)vK   
Cr. Provisions RMB 3000000 \]y4e^FZZ  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Evz;eobW/  
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: 4<S*gu*W  
Dr. Provisions RMB 3000000 zNE"5  
Cr. Cash in Bank RMB 2500000 ,&S ^Ryc  
Cr. Non-operating Income RMB 500000 j1!P:(  
Required: u$%>/cv  
(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. $}d| ~q\  
(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: ,2F4S5F~rC  
(a)Inventory Turnover Rate in 20×8; S~"1q 0  
(b)Gross Profit Ratio in 20×8; zE{@'  
(c)After Tax Return on Total Assets in 20×8; and zu<8%  
(d)Current Ratio as at December 31, 20×8 &9CKI/K:  
(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. qp(F}@  
【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。 39;Z+s";  
以下是未经审计财务报表的部分信息: ={9G.%W  
                             (单位:千元) zy(i] 6  
项目 20×8 20×7 Mis t,H7  
营业收入 64 000 48 000 ICNS+ KsI  
营业成本 54 000 42 000 o0-7#2  
净利润 30 -20 &a?&G'?  
{;(X#vK}9  
20×8年12月31日 20×7年12月31日 xF)AuGdp\  
存货 16 000 12 000 NI eKS_ +  
流动资产 60 000 50 000 +):t6oX|  
总资产 100 000 90 000 =RR225  
流动负债 20 000 18 000 L[zg2y  
总负债 30 000 25 000 Sd;/yC8  
在审计过程中,约翰发现以下事项: #C ?T  
(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: nZ>bOP+,  
借:银行存款5 820 000 GyV3]Qqj  
  财务费用 180 000 dw )SF,  
  贷:应收票据6 000 000 Q]_3 #_'  
(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: H'myd=*h~8  
借:营业外支出  3 000 000 eTI<WFRc_  
  贷:预计负债 3 000 000 kJ6=T6s  
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: !FweXFl  
借:预计负债   3 000 000  .O [RE_j  
  贷:银行存款  2 500 000 $'3`$   
    营业外收入   500 000 cq'opjLf5  
要求: daT[2M  
(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。 ?45kN=%*s  
(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: so|5HR|  
(a)20×8年存货周转率 !Gu,X'#Ab  
(b)20×8年销售毛利率 iw<#V&([ J  
(c)20×8年总资产净利率 sDnHd9v<?t  
(d)20×8年12月31日的流动比率 mj0{Nd  
(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) qO= _i d  
【答案】 -k{n"9a9?  
(1)应选择营业收入作为计算重要性水平的基础。 C+-GE9=  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 de{KfM`W;  
:ho)3kB  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 q/xMM `{  
销售毛利率=(64000-54000)/64000×100%=15.63% o+W5xHe^1  
总资产净利率=30/[(100000+90000)/2]=0.03% @psyO]D=j%  
流动比率=60000/20000=3 P  F!S  
(3) ` bd  
a.应建议做如下审计调整分录: #Ag-?k  
借:应收票据 6 000 000 &?^S`V8R*  
  贷:短期借款 5 820 000 PF@+~FI  
    财务费用  180 000 (#* 7LdZ  
b.应建议做如下审计调整分录: u-Pa:wm0-  
借:预计负债 3 000 000 hXi^{ntw,  
  贷:营业外支出 500 000 C=ni5R  
    其他应付款 2 500 000 &eV& +j  
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