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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)。 %*wJODtB|  
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: 6;60}y  
                         (Expressed in RMB thousands) 7Vr .&`l  
FINANCLAL STATEMENTS ITEMS =;-/( C  
20×8 -==@7*x!Z  
20×7 odMjxWY  
&W:Wv,3  
Sales _iLXs  
64000 `<i|K*u  
48000 Q6 @}t&k4C  
@C62%fU{5  
Cost of sales FY)vrM*yh  
54000 Ir|Q2$W2^c  
42000 B$1nq#@  
A)Wp W M  
Net profit aR6?+`6<  
30 Dq/[ g,(  
-20 r483"k(7  
i;;CU9`E2q  
m3 C&QdjRp  
December 31, 20×8 0N$tSTo.-<  
December 31, 20×7 7Te`#"  
vmK<_xbwd  
Inventory -sm{Hpf_b  
16000 v|t_kNX;v*  
12000 QMea2q|3$  
{ :xINQ=}D  
Current assets )_"Cz".|9  
60000 &&4av*\I  
50000 Ck8`$x&t  
qUA&XUJ  
Total assets XeX0\L')R  
100000 x tg3~/H  
90000 ny%-u &1k  
3Wxl7"!x m  
Current liabilities $%ZEP> ]  
20000 q4@n pbx  
18000 kD dY i7g>  
.",E}3zn  
Total liabilities $j0] +vT  
30000 sJg-FVe2  
25000 y?GRxoCD"e  
hAi50q;z  
${0+LhST  
During the audit, John has the following findings: ?1?D[7$  
(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: 85Zy0 l  
Dr. Cash in Bank  RMB 5820000 :A $%5;-kO  
Dr. Financial Expenses RMB 180000 N X&mEz  
Cr. Notes Receivable RMB 6000000 H>AQlO+J  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: ~j}di^<{  
Dr. Non-operating Expenses RMB 3000000 ^$f} s,09  
Cr. Provisions RMB 3000000 G 5w:  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 mj=$[ y(  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: YqX/7b+  
Dr. Provisions RMB 3000000 tX$%*Uy  
Cr. Cash in Bank RMB 2500000 YdX#`  
Cr. Non-operating Income RMB 500000 Z2~;u[0a[  
Required: \gaGTc2&  
(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. zRN_` U  
(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: }&sF \b  
(a)Inventory Turnover Rate in 20×8; "^VKs_U8o  
(b)Gross Profit Ratio in 20×8; "gjy+eosY  
(c)After Tax Return on Total Assets in 20×8; and ?VS(W  
(d)Current Ratio as at December 31, 20×8 s <Pk[7`*  
(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. XSC._)ztEE  
【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。 ag^EH"%zw  
以下是未经审计财务报表的部分信息: "& 'h\  
                             (单位:千元) a<7Ui;^@  
项目 20×8 20×7 KZUB{Y^)  
营业收入 64 000 48 000 RX}6H<5R  
营业成本 54 000 42 000 iI ji[>qz  
净利润 30 -20 &dp<i[ec^  
uoR_/vol8  
20×8年12月31日 20×7年12月31日 Tm~a& p  
存货 16 000 12 000 .P+om< ~B  
流动资产 60 000 50 000 z[Xs=S!]I  
总资产 100 000 90 000 >Pj ?IE6  
流动负债 20 000 18 000 zC #[  
总负债 30 000 25 000 3Xyu`zS&   
在审计过程中,约翰发现以下事项: lg FA}p@  
(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: 7.-Q9xv  
借:银行存款5 820 000 IOmQ1X7,  
  财务费用 180 000 d|CSWcU  
  贷:应收票据6 000 000 XcB!9AIO  
(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'YC!hjp   
借:营业外支出  3 000 000 |1C=Ow*"  
  贷:预计负债 3 000 000 iV;X``S  
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: ]8FSs/4  
借:预计负债   3 000 000  '1{co/Y  
  贷:银行存款  2 500 000 BC0SSR@e  
    营业外收入   500 000 Y ]&D;w  
要求: d6,SZ*AE  
(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。 6=A   
(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: /\P3UrQ&]  
(a)20×8年存货周转率 B|U*2|e  
(b)20×8年销售毛利率 Tl"GOpH\]  
(c)20×8年总资产净利率 b$\3Y'":  
(d)20×8年12月31日的流动比率 :@# '&(#~  
(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) dlk xA^  
【答案】 TOmq2*,/  
(1)应选择营业收入作为计算重要性水平的基础。 0m k-o  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 `7$0H]*6  
``KimeA~  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 3p`*'j2R  
销售毛利率=(64000-54000)/64000×100%=15.63% uLXMEx<^  
总资产净利率=30/[(100000+90000)/2]=0.03% hAq7v']m  
流动比率=60000/20000=3 # vCtH2  
(3) jx B  
a.应建议做如下审计调整分录: tmEF7e`(o  
借:应收票据 6 000 000 A3D"b9<D  
  贷:短期借款 5 820 000 X:Z4QqT  
    财务费用  180 000 9NXf~-V-  
b.应建议做如下审计调整分录: s8;/'?K  
借:预计负债 3 000 000  l%XuYYQ  
  贷:营业外支出 500 000 =yo?]ZS  
    其他应付款 2 500 000 ~k>H4hV3  
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