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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)。 "R<c  
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: |NMf'$  
                         (Expressed in RMB thousands) }^Ymg7wA  
FINANCLAL STATEMENTS ITEMS I}^Q u0ub  
20×8 -ElK=q  
20×7 9N[( f-`  
WR|n>i@m  
Sales vM3 b\yp  
64000 b?^ CnMO  
48000 RKi11z  
W _b!FQ]  
Cost of sales <Pn]{N  
54000 TKH!,Ow9A  
42000 U3 t$h  
2|a5xTzH  
Net profit 2K:Rrn/cR  
30 I@/s&$H`l  
-20 PP*',D3  
C}'Tmi  
OK] _.v}  
December 31, 20×8 D`9a"o  
December 31, 20×7 &"gQrBa  
`*Ju0)g1  
Inventory D[H #W[  
16000 {,X}Btnwp  
12000 F`Ld WA  
'}5Yc,  
Current assets GbB :K2  
60000 vk><S|[n  
50000 R3bHX%T  
 X~2L  
Total assets $n#NUPzG+  
100000 af-  
90000 {t%Jc~p{  
Z1dLC'/b]  
Current liabilities Lk8[fFa4  
20000 w7E7r?)Wl|  
18000 b+#A=Z+Pr  
)`z{T  
Total liabilities (3VV(18  
30000 ix+sT|>  
25000 u*6Y>_iA  
b#[EkI 0@  
dX;Q\  ]"  
During the audit, John has the following findings: 5jey%)=  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: al1Nmc #  
Dr. Cash in Bank  RMB 5820000 A(@VjXl  
Dr. Financial Expenses RMB 180000 Tg jM@ir  
Cr. Notes Receivable RMB 6000000 pNNvg,hS8  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: 9Hm>@dBhM  
Dr. Non-operating Expenses RMB 3000000 ;oM7H*W C  
Cr. Provisions RMB 3000000 ""W*) rR   
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 i_{b *o_an  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: eqQ=HT7J  
Dr. Provisions RMB 3000000 +:ih`q][b  
Cr. Cash in Bank RMB 2500000 U9t-(`[j?  
Cr. Non-operating Income RMB 500000 GwM(E^AG  
Required: U][\|8i  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. !v\ _<8  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: RQO&F$R=  
(a)Inventory Turnover Rate in 20×8; "CY#_)  
(b)Gross Profit Ratio in 20×8; nXJG4$G  
(c)After Tax Return on Total Assets in 20×8; and _q z^|J  
(d)Current Ratio as at December 31, 20×8 5Z_7Sc  
(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. YwaWhBCIF  
【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。 hM "6-60  
以下是未经审计财务报表的部分信息:  3PUyua'  
                             (单位:千元) \'hZm%S  
项目 20×8 20×7 4S1\5C9  
营业收入 64 000 48 000 $2/v8  
营业成本 54 000 42 000 i(m QbWpN  
净利润 30 -20 L_ O*?aaZ  
BI|YaZa+p  
20×8年12月31日 20×7年12月31日 vAcxca">S  
存货 16 000 12 000 .8dlf7* ,  
流动资产 60 000 50 000 FMEW['  
总资产 100 000 90 000 U#6<80Ke  
流动负债 20 000 18 000 SUN!8 qFA  
总负债 30 000 25 000 ^-2|T__  
在审计过程中,约翰发现以下事项: yp?a7t M  
(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: !4mg]~G  
借:银行存款5 820 000 V.|#2gC]t  
  财务费用 180 000 [ f;o3  
  贷:应收票据6 000 000 YT~h1<se  
(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: 0BrAgv"3a_  
借:营业外支出  3 000 000 uW0Dm#  
  贷:预计负债 3 000 000 NbPNcjPL  
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: C @nA*  
借:预计负债   3 000 000  D^ )?*(  
  贷:银行存款  2 500 000 yvIzgwN%s!  
    营业外收入   500 000 $(fhO   
要求: y Q-{ CJ,  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 9p4=iXfR  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: +x]3 - s  
(a)20×8年存货周转率 Bdr'd? u<A  
(b)20×8年销售毛利率 H&So Vi_V  
(c)20×8年总资产净利率 brEA-xNWQ  
(d)20×8年12月31日的流动比率 2(i| n=  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 9A,ok[J  
【答案】 RdqB^>X  
(1)应选择营业收入作为计算重要性水平的基础。 bPA >xAH  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 0b(x@>  
-]Y@_T.C  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 qO{Yr$ V%  
销售毛利率=(64000-54000)/64000×100%=15.63% tA8O( 9OV  
总资产净利率=30/[(100000+90000)/2]=0.03% sc&u NfJ  
流动比率=60000/20000=3 7m4*dBTr  
(3) Vrn+"2pdJ  
a.应建议做如下审计调整分录: I7XJPc4}   
借:应收票据 6 000 000 L%HFsuIO-  
  贷:短期借款 5 820 000 DHQs_8Df  
    财务费用  180 000 b?K`DUju{0  
b.应建议做如下审计调整分录: UvF5u(o  
借:预计负债 3 000 000 CB^.N>'  
  贷:营业外支出 500 000 2D2} *);eW  
    其他应付款 2 500 000 i]15g@  
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