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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)。 ,8Q&X~$rY  
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: 5Z a%EaW%G  
                         (Expressed in RMB thousands) ,@0D_&JAl  
FINANCLAL STATEMENTS ITEMS \TnRn(Kw  
20×8 p@iU9K\,  
20×7 sG8G}f  
SCo;Ek  
Sales C5x*t Q|  
64000 ;T*o RS  
48000 ] 8dzTEjk  
^!sIEL  
Cost of sales %2^wyVkq:  
54000 bW^JR,  
42000 1AAOg+Y@U"  
55Ag<\7  
Net profit 'o%6TWl9s  
30 O8)N`#1>+  
-20 vk.P| Y-;  
=gQ^,x0R9  
(qdvvu#E  
December 31, 20×8 /nB|Fo_&Q  
December 31, 20×7 ,WtJ&S7?  
ki' CW4x  
Inventory 4rrR;V"}  
16000 ]3]=RuQK2  
12000 ndS8p]P&o(  
TeNPuY~WP  
Current assets )%vnl~i!  
60000 "WZ|   
50000 7mtX/w9  
'T(@5%Db  
Total assets OU'm0Jlk  
100000 \@m^w"Ij  
90000 yoG*c%3V?  
ug^esB  
Current liabilities ~Aw.=Yi=  
20000 P$5K[Y4f  
18000 xq<X:\O  
t4Pi <m:7  
Total liabilities Kjt\A]R%  
30000 -rlCE-S  
25000 ^]MLEr!S  
T( fcE  
 {[dY$  
During the audit, John has the following findings: qylI/,y{  
(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: \gR%PN  
Dr. Cash in Bank  RMB 5820000 #jM-XK  
Dr. Financial Expenses RMB 180000 7> 8L%(7  
Cr. Notes Receivable RMB 6000000 % O u'+A  
(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: a!B"WNb+  
Dr. Non-operating Expenses RMB 3000000 ziC%Q8  
Cr. Provisions RMB 3000000 4d\V=_);r  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 V6Y0#sTU  
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: "/Pq/\,R|  
Dr. Provisions RMB 3000000 ZdgzPs"  
Cr. Cash in Bank RMB 2500000  T{)_vQ  
Cr. Non-operating Income RMB 500000 S?#6{rx  
Required: 5i+cjT2  
(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. U1O8u-X  
(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: i!)\m0Wm  
(a)Inventory Turnover Rate in 20×8; \3`r/,wY  
(b)Gross Profit Ratio in 20×8; ><I{R|bC  
(c)After Tax Return on Total Assets in 20×8; and =Y Y 7V!  
(d)Current Ratio as at December 31, 20×8 5bBCI\&sam  
(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. JJK-+a6cX  
【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。 @Gt.J*!s/  
以下是未经审计财务报表的部分信息:  0+e  
                             (单位:千元) \/ ipYc  
项目 20×8 20×7 [0vqm:P  
营业收入 64 000 48 000 LGK@taw^  
营业成本 54 000 42 000 r1:CHIwK  
净利润 30 -20 }=Ul8 <  
p>B-Ubu  
20×8年12月31日 20×7年12月31日 .y<u+)  
存货 16 000 12 000 ]kd:p*U6P  
流动资产 60 000 50 000 }(7TiCwd  
总资产 100 000 90 000 T^vhhfCUr  
流动负债 20 000 18 000 :Iuc H%6V  
总负债 30 000 25 000 KD.| oo  
在审计过程中,约翰发现以下事项: U7Oa 13Qz  
(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: Zz"8  
借:银行存款5 820 000 " 6 ~5RCZ  
  财务费用 180 000 zl( o/n  
  贷:应收票据6 000 000 iBI->xU[U  
(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: eph2&)D}Ep  
借:营业外支出  3 000 000 +lb&_eD  
  贷:预计负债 3 000 000 <@P. 'rE  
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: `]^W#6l  
借:预计负债   3 000 000  ) FNn  
  贷:银行存款  2 500 000 4:-x!lt  
    营业外收入   500 000 +P8CC fPu  
要求: vn!5@""T  
(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。 sC0u4w>Y  
(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: GUZ.Pw  
(a)20×8年存货周转率 d ::9,~  
(b)20×8年销售毛利率 .+kg1=s  
(c)20×8年总资产净利率 %-a;HGbZn  
(d)20×8年12月31日的流动比率 @T:J<,  
(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) Tdm|=xI  
【答案】 )K$YL='kX  
(1)应选择营业收入作为计算重要性水平的基础。 lv9 Tq5C  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 '~ H`Ffd.  
Bal e_s^  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 D<|$ZuB4  
销售毛利率=(64000-54000)/64000×100%=15.63% .]s? 01Z  
总资产净利率=30/[(100000+90000)/2]=0.03% {* P[dyu  
流动比率=60000/20000=3 %}e['d h  
(3) tDRo)z  
a.应建议做如下审计调整分录: `S0`3q}L3%  
借:应收票据 6 000 000 dr c-5{M  
  贷:短期借款 5 820 000 (Gw*x sn1  
    财务费用  180 000 ?|98Y"w  
b.应建议做如下审计调整分录: 7'"qW"<  
借:预计负债 3 000 000 K_~kL0=4  
  贷:营业外支出 500 000 ?dbSm3  
    其他应付款 2 500 000 *5 .wwV  
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