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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)。 &{z RuF  
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: ||^+(  
                         (Expressed in RMB thousands) -]!zj#&  
FINANCLAL STATEMENTS ITEMS E;-*LT&{  
20×8 FQqk+P!  
20×7 `Ti?hQm/  
p|RFpn2ygF  
Sales 7L !$hk  
64000 >))K%\p   
48000 Gm.2!F=R4A  
<BX'Owbs!O  
Cost of sales owKOH {otf  
54000 PCs`aVZ  
42000 zn2Qp  
3u@=]0ZN  
Net profit 9`Zwa_Tni  
30 45U!\mG  
-20 n1PV/  Z  
mT&?DZ9<  
$c1xh.  
December 31, 20×8 kmur={IR  
December 31, 20×7 )=5 ,S~IT  
)Nnrsa  
Inventory CA]u3bf~  
16000 GB8>R  
12000 s]'EIw}mo  
=l+~}/7'Z  
Current assets j:P(,M[  
60000 m ^ '!  
50000 #H-EOXy  
SK t&BnW  
Total assets 9six]T  
100000 4o ,G[Cf_  
90000 5h@5.-}  
&at>sQ'  
Current liabilities y1_z(L;I  
20000 |h^]`= 3  
18000 v]c+|nRs  
?~=5 x  
Total liabilities [iUy_ C=qp  
30000 O%*:fd,o-  
25000 K %.>o  
Apbgm[m|{  
DW >|'w%  
During the audit, John has the following findings: YES-,;ZQ'  
(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: xM2UwTpW  
Dr. Cash in Bank  RMB 5820000 QQ\\:]iM  
Dr. Financial Expenses RMB 180000 UoOxGo  
Cr. Notes Receivable RMB 6000000 -s&7zqW  
(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: 0T.kwZ8  
Dr. Non-operating Expenses RMB 3000000 v%E~sX&CG  
Cr. Provisions RMB 3000000 M~P h/  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 P]<15l  
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: Y_,Tm  
Dr. Provisions RMB 3000000 <m0m8p"G  
Cr. Cash in Bank RMB 2500000 dLtmG:II  
Cr. Non-operating Income RMB 500000 pz ~REsx  
Required: Wo7`gf_(  
(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. \W+Hzf] W#  
(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: e {805^X}  
(a)Inventory Turnover Rate in 20×8; w" ,ab j  
(b)Gross Profit Ratio in 20×8; [Y-3C47  
(c)After Tax Return on Total Assets in 20×8; and eZMfn$McJv  
(d)Current Ratio as at December 31, 20×8 Xz\X 8I  
(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. Rgb&EnVW  
【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。 ,)PpE&  
以下是未经审计财务报表的部分信息: a Juv{  
                             (单位:千元) vpz l{  
项目 20×8 20×7 c_Jcy   
营业收入 64 000 48 000 m_h$fT8 _  
营业成本 54 000 42 000 v(~E O(n.  
净利润 30 -20 sfzDE&>'  
NKMVp/66D  
20×8年12月31日 20×7年12月31日 y,Z2`Zmu  
存货 16 000 12 000 CG] /.  
流动资产 60 000 50 000 BDT"wy8  
总资产 100 000 90 000 x<1t/o  
流动负债 20 000 18 000 q_z;kCHM  
总负债 30 000 25 000 i 0'g$  
在审计过程中,约翰发现以下事项: bA\(oD+:  
(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: $%.,=~W7  
借:银行存款5 820 000 vY);7  
  财务费用 180 000 x{9$4d  
  贷:应收票据6 000 000 z C 7b  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: _@! yj  
借:营业外支出  3 000 000 V>& 1;n  
  贷:预计负债 3 000 000 C@!bd+'  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: 9;fs'R  
借:预计负债   3 000 000  3*#$:waGd  
  贷:银行存款  2 500 000 `Ln1g@  
    营业外收入   500 000 (je`sV  
要求: OXS.CFZM  
(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。 kJpr: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: ?D['>Rzu  
(a)20×8年存货周转率 hq?F8 1  
(b)20×8年销售毛利率 <z8z\4Hz  
(c)20×8年总资产净利率 cK \'D  
(d)20×8年12月31日的流动比率 )0zg1z  
(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) S~U5xM^s  
【答案】 O:Wd ,3_  
(1)应选择营业收入作为计算重要性水平的基础。 2Ws'3Jz  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 qJ[wVNHh!  
qAi:F=> X  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 uoTc c|Kc  
销售毛利率=(64000-54000)/64000×100%=15.63% C=(~[Y  
总资产净利率=30/[(100000+90000)/2]=0.03% ~~}8D"  
流动比率=60000/20000=3 uvJmEBL:  
(3) 5h6-aQU[  
a.应建议做如下审计调整分录: ?KG4Z  
借:应收票据 6 000 000 Q} |0  
  贷:短期借款 5 820 000 <.:mp1,8V  
    财务费用  180 000 9q m'qx  
b.应建议做如下审计调整分录: T'a&  
借:预计负债 3 000 000 q@i.4>x  
  贷:营业外支出 500 000 \-D[C+1(  
    其他应付款 2 500 000 =yZ6$ hK  
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