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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)。 c }ivYH?`w  
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: jd l1Q<Z  
                         (Expressed in RMB thousands) l7aGo1TcIh  
FINANCLAL STATEMENTS ITEMS mW1Sd#0  
20×8 M ^ ZoBsZ  
20×7 swG^L$r`  
8_>\A= E  
Sales CSc*UX+  
64000 {d}-SoxH  
48000 G6JyAC9j  
cZ|D!1%  
Cost of sales >?'q P ]  
54000 <Nv w w  
42000 m<8j' [+  
h@Ea$1'e,  
Net profit 9Q]v#&1  
30 A/{pG#if]3  
-20 nX5*pTfjL3  
kBIF[.v(\  
N$pwTyk  
December 31, 20×8 , 9|%  
December 31, 20×7 =G}_PRn  
6\ux;lksn*  
Inventory ~0ZEnejy  
16000 `m3@mJ!>\  
12000 l4U& CA y  
<Ml,H% F  
Current assets Qu!\Cx@  
60000 x@DXW(  
50000 c/;t.+g  
z$ysp!  
Total assets P :lv Z   
100000 dr~MyQ  
90000 `"AjbCL  
|GK [I  
Current liabilities { N)\It  
20000 )@eBe^  
18000 j`,;J[Zd`h  
g ywI@QD%#  
Total liabilities vlyq2>TfR  
30000 -B4uK  
25000 <kLY1 EILM  
OOl{  
F1M@$S ,  
During the audit, John has the following findings: ~pzaX8!  
(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:  :U)e 8  
Dr. Cash in Bank  RMB 5820000 7S] h:q%%  
Dr. Financial Expenses RMB 180000 rO]C`bg  
Cr. Notes Receivable RMB 6000000 Y D.3FTNGC  
(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: ujz %0Mq;  
Dr. Non-operating Expenses RMB 3000000 6sP;O,UX  
Cr. Provisions RMB 3000000 &=HM}h  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 15yIPv+5  
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: ?b#?Vz  
Dr. Provisions RMB 3000000 zNE!m: s  
Cr. Cash in Bank RMB 2500000 V2g$"W?3  
Cr. Non-operating Income RMB 500000 Jk{>*jYk`  
Required: Hkg@M?(  
(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. .Z_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: I,YGm  
(a)Inventory Turnover Rate in 20×8; am%qlN<  
(b)Gross Profit Ratio in 20×8; N"r ;d+LTL  
(c)After Tax Return on Total Assets in 20×8; and ` b\4h/~  
(d)Current Ratio as at December 31, 20×8 GK&yP%Z3  
(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. UBqK$2 #  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 T^ sxR4F  
以下是未经审计财务报表的部分信息: e3S6+H),I  
                             (单位:千元) Phb<##OB  
项目 20×8 20×7 rA1 gH6D  
营业收入 64 000 48 000 vnN_csJ#^  
营业成本 54 000 42 000 V?_%Y<|L  
净利润 30 -20 (S2<6Nm8  
2Cr+Z(f  
20×8年12月31日 20×7年12月31日 etTuukq_Z  
存货 16 000 12 000 J&3;6I &  
流动资产 60 000 50 000 PU'v o4  
总资产 100 000 90 000 PA,j;{,(b  
流动负债 20 000 18 000 8ZIv:nO$  
总负债 30 000 25 000 [w{ZP4d>  
在审计过程中,约翰发现以下事项:  L1F){8[  
(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: E_H1X'|qS4  
借:银行存款5 820 000 R p@u.C <  
  财务费用 180 000 ux =a9  
  贷:应收票据6 000 000 _Jp_TvP>  
(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: y.O? c &!  
借:营业外支出  3 000 000 _p_F v>>:  
  贷:预计负债 3 000 000 N$y4>g  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ;JZ XSM-3  
借:预计负债   3 000 000  ]$L[3qA.  
  贷:银行存款  2 500 000 ,7QnZ=F  
    营业外收入   500 000 &>s(f-\8  
要求: Fj]S8wI  
(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。 TuF:m"4  
(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: ,88Y1|:X  
(a)20×8年存货周转率 4;*V^\',9  
(b)20×8年销售毛利率 SHGO;  
(c)20×8年总资产净利率 $< aBawLZO  
(d)20×8年12月31日的流动比率 CD[7h  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) t =*K?'ly  
【答案】 P\M+Z A ;  
(1)应选择营业收入作为计算重要性水平的基础。 NNfCJ|  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Z ZiS$&NK8  
z N t7DK  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 q6ikJ8E8b  
销售毛利率=(64000-54000)/64000×100%=15.63% `773& \PK  
总资产净利率=30/[(100000+90000)/2]=0.03% r]E$uq bR  
流动比率=60000/20000=3 R80R{Ze  
(3) sbs"26IE  
a.应建议做如下审计调整分录: |.S;z"v![  
借:应收票据 6 000 000 p;5WLAF  
  贷:短期借款 5 820 000 V\G>e{  
    财务费用  180 000 D~y]d  
b.应建议做如下审计调整分录: 2Z97Tq  
借:预计负债 3 000 000 >ciq4H43Q|  
  贷:营业外支出 500 000 }+lxj a]C  
    其他应付款 2 500 000 ?UxY4m%R;  
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