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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)。 LV$Ko_9eA  
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: x{G 'IEf  
                         (Expressed in RMB thousands) .*+jD^Gr  
FINANCLAL STATEMENTS ITEMS N<KsQsy=  
20×8 NTCFmdbs 6  
20×7 `d /* sX?k  
!"E/6z2&(k  
Sales 77+3CME{'  
64000 @0tX ,Z 9  
48000 o1{3[=G  
^rY18?XC+:  
Cost of sales y^Q);siSy  
54000 TB<$9FCHK  
42000 CZy3]O"qW  
)@tHS-Jf  
Net profit Ui1s ]R  
30 d|W=_7 z  
-20 .>}Z3jUrf  
Be\@n xV[  
k1P'Q&Na  
December 31, 20×8 P_p\OK*l]o  
December 31, 20×7 hc9 ON&L\>  
qf@P9M  
Inventory Q_0_6,Opb  
16000 =jxy4`oF  
12000 )3 f\H  
qq?o^_^4  
Current assets U ){4W0  
60000 [P}mDX  
50000 DV>;sCMJ %  
J5<1 6}*  
Total assets `]l|YQz\  
100000 PAC=LQn&  
90000 SY@;u<Pd   
Vvfd?G"  
Current liabilities GlC(uhCpV  
20000 mxpw4  
18000 eZh F<<Y  
zqQ[uO]m?  
Total liabilities ;v.J D7  
30000 %z.d ;[Hs  
25000 LZ&I<ID`-  
ug"4P.wI  
Oc.8d<  
During the audit, John has the following findings: qM2m!  
(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: <7L-25 =  
Dr. Cash in Bank  RMB 5820000 >r}?v3QW  
Dr. Financial Expenses RMB 180000 ,Qo:]Mj  
Cr. Notes Receivable RMB 6000000 n\BV*AH  
(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: ,R7j9#D  
Dr. Non-operating Expenses RMB 3000000 uc]5p(9Hb  
Cr. Provisions RMB 3000000 t56PzT'M  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 VP~%,=  
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: *mYGs )|  
Dr. Provisions RMB 3000000 Ul 85-p  
Cr. Cash in Bank RMB 2500000 ^q%f~m,O<  
Cr. Non-operating Income RMB 500000 YV>&v.x0;  
Required: &5B/>ag1!  
(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. qwn EVjf  
(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: [a~@6*=  
(a)Inventory Turnover Rate in 20×8; 4N3O<)C)@  
(b)Gross Profit Ratio in 20×8; X%B$*y5   
(c)After Tax Return on Total Assets in 20×8; and ?=-/5A4K  
(d)Current Ratio as at December 31, 20×8 tuY= )?  
(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. ip*^eS^  
【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。 1 >2 /1 >  
以下是未经审计财务报表的部分信息: VyNU<}  
                             (单位:千元) (hKjr1s  
项目 20×8 20×7 +Ll29Buy i  
营业收入 64 000 48 000 I1K%n'D  
营业成本 54 000 42 000 )!G 10  
净利润 30 -20 /V] i3ac  
_c:th{*  
20×8年12月31日 20×7年12月31日 ;/IX w>O(/  
存货 16 000 12 000 TXs&*\  
流动资产 60 000 50 000 o,0 Z^"|  
总资产 100 000 90 000 z-sq9 Qp&x  
流动负债 20 000 18 000 INCD5dihJ  
总负债 30 000 25 000 ,u- 9e4  
在审计过程中,约翰发现以下事项: lKqFuLHwF  
(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: YZ<5-C  
借:银行存款5 820 000 x[+bLlb  
  财务费用 180 000 ^ 6Yt2Bhs  
  贷:应收票据6 000 000 x~D8XN{  
(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: !#e+!h@  
借:营业外支出  3 000 000 a`eb9o#  
  贷:预计负债 3 000 000 {Dy,u%W?  
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:  >Af0S;S  
借:预计负债   3 000 000  ol {N^fi K  
  贷:银行存款  2 500 000 )g]A 'A=  
    营业外收入   500 000 N{M25ucAHl  
要求: iVmy|ewd  
(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。 W58%Zz4a  
(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: WK#%G  
(a)20×8年存货周转率 OekE]`~w  
(b)20×8年销售毛利率 |X6R 2I  
(c)20×8年总资产净利率 ,WW=,P  
(d)20×8年12月31日的流动比率 D C_k0V Bn  
(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) REsw=P!b  
【答案】 T+%P+  
(1)应选择营业收入作为计算重要性水平的基础。 N+ pCC  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 tk:G6Bkid  
`ah "Q;d$  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 &W `7 b<  
销售毛利率=(64000-54000)/64000×100%=15.63% (_gt! i{h  
总资产净利率=30/[(100000+90000)/2]=0.03% A2P.5EN  
流动比率=60000/20000=3 0]nveC$  
(3) dAM] ZR<  
a.应建议做如下审计调整分录: .O&YdUo  
借:应收票据 6 000 000 'coY`B; 8  
  贷:短期借款 5 820 000 TDy$Mv=y  
    财务费用  180 000 2 zX9c<S=5  
b.应建议做如下审计调整分录: "t-9q  
借:预计负债 3 000 000 3&+nV1  
  贷:营业外支出 500 000 u6MU @?  
    其他应付款 2 500 000 #v 6<9>%  
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