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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)。 V f&zL Sgr  
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: ^{`exCwM x  
                         (Expressed in RMB thousands) g$-PR37(  
FINANCLAL STATEMENTS ITEMS Sz`,X0a  
20×8 |HQW0  
20×7 2F.;;Ab  
$h"\N$iSq  
Sales 6d}lw6L  
64000  <kqo^  
48000 IEi^kJflU  
q<| AZ2Ai  
Cost of sales /,yd+wcW#  
54000 Dz/ "M=  
42000 vvMT}-!  
!Ai@$tl[S  
Net profit f8dB-FlMm  
30 2/^3WY1U  
-20 ~<bZ1TD   
#c!lS<z  
03Ycf'W  
December 31, 20×8 d7upz]K9g  
December 31, 20×7 @": ^)87  
H7n>Vx:L-  
Inventory ;)*eo_tQ  
16000 #;yZ  
12000 n_A3#d<9  
oG\Vxg*  
Current assets F$]Pk|,  
60000 -Q*gW2KmV  
50000 v!5 `|\  
Jnov<+  
Total assets 73;GW4,  
100000 CD~.z7,LC  
90000 8 l rpve  
Y$_B1_  
Current liabilities DTL.Bsc-.  
20000 h2R::/2.  
18000 g2_"zDiw2  
#*Ctwl,T  
Total liabilities h:|qC`}  
30000 ;e*!S}C,  
25000 Dp9+HA9t  
U Cjld  
X \/#@T  
During the audit, John has the following findings: "chDg(jMZ  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: (jE9XxQY  
Dr. Cash in Bank  RMB 5820000 kxv1Hn"`{E  
Dr. Financial Expenses RMB 180000 } |=|s f  
Cr. Notes Receivable RMB 6000000 |Cy E5i0  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: ~4'$yWG  
Dr. Non-operating Expenses RMB 3000000 rey!{3U  
Cr. Provisions RMB 3000000 &^jXEz;  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Avb\{)s+  
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: Gd85kY@w7  
Dr. Provisions RMB 3000000 Q~Wqy~tS  
Cr. Cash in Bank RMB 2500000 NzvXN1_%  
Cr. Non-operating Income RMB 500000 zO6oT1I  
Required: -iZ`Y?  
(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. 8":Q)9;%  
(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: D&y 7-/  
(a)Inventory Turnover Rate in 20×8; J|73.&B  
(b)Gross Profit Ratio in 20×8; K-Ef%a2#`  
(c)After Tax Return on Total Assets in 20×8; and tCt#%7J;a  
(d)Current Ratio as at December 31, 20×8 <a3 WKw  
(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. eHUOU>&P]  
【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。 9pfIzs su3  
以下是未经审计财务报表的部分信息: BI@[\aRLQ  
                             (单位:千元) >m\(6x8RE  
项目 20×8 20×7 4Z0]oI X  
营业收入 64 000 48 000 OjA,]Gv6  
营业成本 54 000 42 000 5b7RY V  
净利润 30 -20 Ny/MJ#Lq  
QMm%@zH  
20×8年12月31日 20×7年12月31日 Q"#J6@  
存货 16 000 12 000 qHsA1<wg  
流动资产 60 000 50 000 JBZ@'8eqi]  
总资产 100 000 90 000 d<Tc7vg4|U  
流动负债 20 000 18 000 !&E-}}<  
总负债 30 000 25 000 {)<v&'*c~  
在审计过程中,约翰发现以下事项: 8&dF  
(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: T)_hpt.  
借:银行存款5 820 000 )4;`^]F  
  财务费用 180 000 8u]2xB=K  
  贷:应收票据6 000 000 YS_; OFsd  
(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: |_U= z;Y  
借:营业外支出  3 000 000 u*9V&>o  
  贷:预计负债 3 000 000 BZ^}J!Q'*  
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: MolgwVd  
借:预计负债   3 000 000  xT2 PyI_:  
  贷:银行存款  2 500 000 lp8v0e4  
    营业外收入   500 000 u ^RxD^=L  
要求: M',?u  
(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。 >yDZw!C  
(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: qqU 64E  
(a)20×8年存货周转率 `Q,H|hp;k;  
(b)20×8年销售毛利率 ^LLzZnkcZ  
(c)20×8年总资产净利率 q@2siI~W  
(d)20×8年12月31日的流动比率 Znv,9-  
(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) -UT}/:a  
【答案】 <gBA1oRz  
(1)应选择营业收入作为计算重要性水平的基础。 TD_Oo-+\  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 OZ;*JR:  
cB&:z)i4  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 0{SL&<&  
销售毛利率=(64000-54000)/64000×100%=15.63% 1h5 Akq  
总资产净利率=30/[(100000+90000)/2]=0.03% Ek}A]zC  
流动比率=60000/20000=3 e96k{C`j0  
(3) Rf 1x`wml  
a.应建议做如下审计调整分录: |wj?ed$ f  
借:应收票据 6 000 000 6W Ur QFK  
  贷:短期借款 5 820 000 ;A[Q2(w+  
    财务费用  180 000 |Q>IrT  
b.应建议做如下审计调整分录: Z?z.?a r  
借:预计负债 3 000 000 U/BR*Zn]*  
  贷:营业外支出 500 000 9nbLg5P  
    其他应付款 2 500 000 T[j,UkgGo  
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