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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)。 T$'Ja'9Kj  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: 6C   
                         (Expressed in RMB thousands) id*UTY Tg  
FINANCLAL STATEMENTS ITEMS 8mMrGf[Q\  
20×8 LtC kDnXk  
20×7 _tYt<oB~%  
6KV&E8Gn  
Sales ? Bk"3{hl  
64000 kR'!;}s  
48000 %Uuhi&PA-l  
gB resHrlH  
Cost of sales bk"` hq  
54000 X, J.!:4`  
42000 {U&Mo97rzX  
qA*QFQ'-  
Net profit m,8A2;&,8  
30 agt7b@-5=  
-20 8 v&5)0u  
r$*k-c9Bf  
Y5(`/  
December 31, 20×8 l&E-H@Pe  
December 31, 20×7 kigc+R  
G*Qk9bk9  
Inventory "< [D1E\  
16000 Dx iCq(;  
12000 G&:YgwG  
Oq|pd7fcgm  
Current assets $yOfqr  
60000 cC>.`1:  
50000 !a?o9<V  
As78yfK  
Total assets h/P Wi<R i  
100000 _:=w6jCk  
90000 .XS rLb?  
}1'C!]j  
Current liabilities ^${-^w@,%V  
20000 ]%G[<zD,1  
18000 -rU *)0PR  
Rqu;;VI[  
Total liabilities 5>/,25 99  
30000 {Uu7@1@n  
25000 zYF'XB]4  
|9 }G  
%!x\|@C  
During the audit, John has the following findings: 6\'v_A O  
(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: Hn:%(Rg=aW  
Dr. Cash in Bank  RMB 5820000 G4ZeO:r  
Dr. Financial Expenses RMB 180000 2<U5d`  
Cr. Notes Receivable RMB 6000000 # |2w^Kn  
(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: #y2="$ V  
Dr. Non-operating Expenses RMB 3000000 }LQ&AIRN  
Cr. Provisions RMB 3000000 v@< "b U  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 %z1WdiC  
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: sL[,J[AN;  
Dr. Provisions RMB 3000000 >m%\SuXq  
Cr. Cash in Bank RMB 2500000 @l BR;B"  
Cr. Non-operating Income RMB 500000 zn @tLLX  
Required: b Kv9F@  
(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. R (4 :_ xc  
(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: dht1I`i"B  
(a)Inventory Turnover Rate in 20×8; BQt!L1))  
(b)Gross Profit Ratio in 20×8; Kkdd}j  
(c)After Tax Return on Total Assets in 20×8; and ~h0SD(  
(d)Current Ratio as at December 31, 20×8 =suj3.   
(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. 7&OU!gp  
【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。 O:#t> ;  
以下是未经审计财务报表的部分信息: Y~bp:FkS  
                             (单位:千元) N2=gSEY  
项目 20×8 20×7 &!Y^DR/  
营业收入 64 000 48 000 d\xh>o  
营业成本 54 000 42 000 L}x"U9'C  
净利润 30 -20 LWf+H 4iZ}  
"'dt"x)  
20×8年12月31日 20×7年12月31日 :^! wQ""  
存货 16 000 12 000 rVFAwbR  
流动资产 60 000 50 000 e2Ba@e-  
总资产 100 000 90 000 Vh4z+J OC  
流动负债 20 000 18 000 CKrh14ul  
总负债 30 000 25 000 Cz m`5  
在审计过程中,约翰发现以下事项: - C8 h$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: Y#NlbKkzu  
借:银行存款5 820 000 2' _Oi-&  
  财务费用 180 000 Pg7W:L7  
  贷:应收票据6 000 000 's!EAqCN  
(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: %e:VeP~  
借:营业外支出  3 000 000 Y KeOH  
  贷:预计负债 3 000 000 bWG}>{fj  
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: &2#<6=}  
借:预计负债   3 000 000  qvhTc6oH  
  贷:银行存款  2 500 000 7@|(z:uw   
    营业外收入   500 000 B1J+`R3OX  
要求: 4s.wQ2m  
(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。 Xy=|qu  
(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: x 1?p+  
(a)20×8年存货周转率 X62z>mM  
(b)20×8年销售毛利率 V'\4sPt  
(c)20×8年总资产净利率 1&U'pp|T  
(d)20×8年12月31日的流动比率 ]={:VsnL  
(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) $Ob]JAf}  
【答案】 .KTDQA\  
(1)应选择营业收入作为计算重要性水平的基础。 86.!s Q8b  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ] QtGgWtC  
+TA(crD  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 a{el1_DIGK  
销售毛利率=(64000-54000)/64000×100%=15.63% 5qR76iH) /  
总资产净利率=30/[(100000+90000)/2]=0.03% ,k+jx53XV  
流动比率=60000/20000=3 noGMfZ1  
(3) W)$;T%u  
a.应建议做如下审计调整分录: ^FF{71;  
借:应收票据 6 000 000 [}}oH m3&  
  贷:短期借款 5 820 000 Nr6YQH*[  
    财务费用  180 000 y @h^  
b.应建议做如下审计调整分录: ,1RW}1n  
借:预计负债 3 000 000 E}.cz\!.  
  贷:营业外支出 500 000  FxD\F  
    其他应付款 2 500 000 ?^5W.`Y2i  
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