论坛风格切换切换到宽版
  • 3153阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 JB~^J5#[Oh  
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: $&as5z8  
                         (Expressed in RMB thousands) tTy!o=  
FINANCLAL STATEMENTS ITEMS T]De{nHu  
20×8 i wgt\ux.  
20×7 vTK%4=|1}!  
~#sD2b` 0  
Sales /aI@2]|~  
64000 B-MS@ <2  
48000  `Eh>E,  
CM_hN>%w[  
Cost of sales uvbVb"\"Yk  
54000 ]3O&8,  
42000 TmG);B}   
2t\0vV2)/O  
Net profit =wh[D$n$~  
30 YCbvCw$Ob  
-20 ab2FK  
^cYB.oeu  
OT 0c5x  
December 31, 20×8 ~bZ$ d{o^  
December 31, 20×7 iwK.*07+  
_eKO:Y[e  
Inventory ,u `xneOs  
16000 qPQIcJ  
12000 'dKfXYY1`N  
1C<cwd;9  
Current assets ;bE/(nz M  
60000 q 6>eb  
50000 +K1M&(  
62sl6WWS3  
Total assets e=0]8l>\V  
100000 <,M"kF:  
90000 A<+Dx  
X<%D@$  
Current liabilities /pj[c;a O  
20000 ]{1{XIF  
18000 '0HOL)cIz  
0vv~G\yM  
Total liabilities sLr47 NC  
30000 pa!BJ]~  
25000 <o%T]  
D~C'1C&W  
4C*ywP  
During the audit, John has the following findings: .TGw+E1k  
(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: }^&S^N 7  
Dr. Cash in Bank  RMB 5820000 T?7u [D[[  
Dr. Financial Expenses RMB 180000 Hm2Y% 4i%  
Cr. Notes Receivable RMB 6000000 &*v\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: sM-,95H  
Dr. Non-operating Expenses RMB 3000000 C8-7XQ=B:b  
Cr. Provisions RMB 3000000 sSW'SE?,<  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 MKBDWLCB  
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: ^ }7O|Y7  
Dr. Provisions RMB 3000000 `;UWq{"  
Cr. Cash in Bank RMB 2500000 #LasTN9  
Cr. Non-operating Income RMB 500000 ,Pa*; o\  
Required: bT ,_=7F  
(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. (7R?T}  
(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: KqFI2@v   
(a)Inventory Turnover Rate in 20×8; &D<R;>iI  
(b)Gross Profit Ratio in 20×8; L I<S  
(c)After Tax Return on Total Assets in 20×8; and A f _4Z]F  
(d)Current Ratio as at December 31, 20×8 IXy6Yn9l  
(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. Tc^ 0W=h  
【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。 +hN>Q $E  
以下是未经审计财务报表的部分信息: j*.;6}\o  
                             (单位:千元) }-oba _  
项目 20×8 20×7 hN3FH# YO  
营业收入 64 000 48 000 ,\M77V  
营业成本 54 000 42 000 1=)M15  
净利润 30 -20 2z-Nw <bA  
tl 0|.Q,  
20×8年12月31日 20×7年12月31日 4zyQ"?A~  
存货 16 000 12 000 zZ%[SW&vC  
流动资产 60 000 50 000 p {w-  
总资产 100 000 90 000 DB|1Sqjsn  
流动负债 20 000 18 000 MfL 7|b)  
总负债 30 000 25 000 N68mvBe  
在审计过程中,约翰发现以下事项: Lwl1ta-  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: eh9 ?GUr5  
借:银行存款5 820 000 G[k3`  
  财务费用 180 000 Vm%G q  
  贷:应收票据6 000 000 `]KX`xGK  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: >$D!mraih  
借:营业外支出  3 000 000 JWb +  
  贷:预计负债 3 000 000 G Aj%o]}u  
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: P73GH  
借:预计负债   3 000 000  3F;C{P!  
  贷:银行存款  2 500 000 QY;(Ny/(y  
    营业外收入   500 000 WoTeIkM9  
要求: q/b+V)V  
(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。 u$d[&|`>_  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: p~w] ~\  
(a)20×8年存货周转率 O) q4^AE$  
(b)20×8年销售毛利率 ^\ [p6>  
(c)20×8年总资产净利率 KL_ /f   
(d)20×8年12月31日的流动比率 ^C'S-2nGH  
(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) +YvF+E  
【答案】 x9 > ho  
(1)应选择营业收入作为计算重要性水平的基础。 T~E;@weR  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 _KM? ?&  
<wS J K  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Ih.+-!w  
销售毛利率=(64000-54000)/64000×100%=15.63% 'FXM7D   
总资产净利率=30/[(100000+90000)/2]=0.03% MH.+pqIv^  
流动比率=60000/20000=3 [BE_^d5&  
(3) _.JQ h   
a.应建议做如下审计调整分录: 3'z$@ ;Ev+  
借:应收票据 6 000 000 ;oOTL'Vu  
  贷:短期借款 5 820 000 H\>{<`sD;f  
    财务费用  180 000 `] 5qIKopL  
b.应建议做如下审计调整分录: X M:BMd|  
借:预计负债 3 000 000 RhowhQ)G  
  贷:营业外支出 500 000 uz!8=,DFw  
    其他应付款 2 500 000 sBadiDG~9  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个