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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)。 Uw/l>\  
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: g7CXlT0Q6  
                         (Expressed in RMB thousands) n;8'`s  
FINANCLAL STATEMENTS ITEMS x1gx$P  
20×8 joXfmHB}  
20×7 `_5GG3@Ff  
,&7Wa-vf  
Sales h{}mBQl  
64000 &[a Tw{2  
48000 a=xT(G0Re  
mPPk )qy  
Cost of sales H]\Zn%.#  
54000 sM\lO  
42000 C}?0`!Cc%  
\OC6M` /  
Net profit J4 tcQ  
30 #hL*r bpT  
-20 fd8!KO  
$ P: O/O=>  
w %c  
December 31, 20×8 ~~F2Ij  
December 31, 20×7 6QZ 5|T ]  
(QB+%2v  
Inventory "R9Yb,tIN  
16000 I,ci >/+b  
12000 a :HNg   
sk2%  
Current assets b-@\R\T  
60000 +m,!e*g  
50000 Ybg- "w  
la$%H<,7  
Total assets 7m9 " 8   
100000 LS.r%:$mb  
90000 R^MiP|?ZH  
;\y ;  
Current liabilities 7Bz*r0 9S  
20000 % *z-PT22  
18000 >qn/<??  
5IqQ|/m<6  
Total liabilities uH\kQ9f  
30000 *s)}Bj  
25000 Q;h3v1GC\P  
LH]CUfUrUE  
~ eN8|SR  
During the audit, John has the following findings: NvtM3  
(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: 0O2n/`'  
Dr. Cash in Bank  RMB 5820000 )%Y IGV; &  
Dr. Financial Expenses RMB 180000 $E(XjuS  
Cr. Notes Receivable RMB 6000000 vt]F U<  
(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: .d q "k  
Dr. Non-operating Expenses RMB 3000000 BH@b1}  
Cr. Provisions RMB 3000000 7w58L:)B.  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 $zkH|] zZ  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: FfMnul  
Dr. Provisions RMB 3000000 _$/ +D:K  
Cr. Cash in Bank RMB 2500000 0,FC YTtj$  
Cr. Non-operating Income RMB 500000  oYX{R  
Required: ;?IT)sNY  
(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. (TSqc5^H  
(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: 6~5 $s1Yc  
(a)Inventory Turnover Rate in 20×8; qeaA&(|5  
(b)Gross Profit Ratio in 20×8; i (HByI  
(c)After Tax Return on Total Assets in 20×8; and m/USC'U%  
(d)Current Ratio as at December 31, 20×8 J(h3]J/Yw  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. P#G.lft"O  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 zp=!8Av  
以下是未经审计财务报表的部分信息: o;J;*~g  
                             (单位:千元) r(uP!n1+  
项目 20×8 20×7 y7zkAXhJ  
营业收入 64 000 48 000 l+ T, 2sd  
营业成本 54 000 42 000 ValS8V*N1  
净利润 30 -20 WPY8C3XO  
_|n=cC4Qu  
20×8年12月31日 20×7年12月31日 T!( 4QRh[  
存货 16 000 12 000 VEh]p5D  
流动资产 60 000 50 000 D6=HYqdj  
总资产 100 000 90 000 p$!@I  
流动负债 20 000 18 000 'M%5v'$y  
总负债 30 000 25 000 sp8[cO=  
在审计过程中,约翰发现以下事项: rveVCTbC  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: Ao`_",E  
借:银行存款5 820 000 wz@FrRP=  
  财务费用 180 000 t*+! n.p  
  贷:应收票据6 000 000 Hc!!tbBQ  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: r7X D&Y  
借:营业外支出  3 000 000  *q"G }  
  贷:预计负债 3 000 000 ! Q[}s #g  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ` py}99G  
借:预计负债   3 000 000  H2 \1gNL  
  贷:银行存款  2 500 000 c2b6B.4  
    营业外收入   500 000 f4]&pcK  
要求: '\4fU%  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 Pc4R!Tc  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: nGZ \<-  
(a)20×8年存货周转率 =49o U  
(b)20×8年销售毛利率 Ve:&'~F2 s  
(c)20×8年总资产净利率 |[wyc!nY).  
(d)20×8年12月31日的流动比率 ku3D?D:V  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) oYq,u@oM  
【答案】 >6K4b/.5w  
(1)应选择营业收入作为计算重要性水平的基础。 @aB9%A n1  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Qg>L,ZO  
BD1K H;  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 FrR9{YTA .  
销售毛利率=(64000-54000)/64000×100%=15.63%  wF;B@  
总资产净利率=30/[(100000+90000)/2]=0.03% ib Ue*Z["1  
流动比率=60000/20000=3 q}Rlo/R  
(3) ZKsQ2"8{M  
a.应建议做如下审计调整分录: XWF7#xM  
借:应收票据 6 000 000 M7U:g}  
  贷:短期借款 5 820 000 vU9~[I`^p  
    财务费用  180 000 D5[VK `4Z  
b.应建议做如下审计调整分录: c9|a$^I6  
借:预计负债 3 000 000 *K!7R2Rat  
  贷:营业外支出 500 000 z[FI2jl  
    其他应付款 2 500 000 gN\*Y  
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