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)。 %_kXC~hH_
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: m=saUhI*9
(Expressed in RMB thousands) t h!$R
FINANCLAL STATEMENTS ITEMS ZQL4<fy'E
20×8 uq/z.m
20×7 ~ RdD6V
[>P9_zID
Sales D]n"`< Ho
64000 73n|G/9n[
48000 G<F+/Oi&DX
98c##NV(7|
Cost of sales sl5y1W/]]
54000 dz3KBiq
42000 PIZnzZ@Z;
rP5&&Hso
Net profit v?BVUH>#9
30 %
VV\biO]
-20 S1Z~-i*w
o{W4@:Ib
/mi9q
December 31, 20×8 (31ia"i%
December 31, 20×7 :Dh\
#!A'6SgbkM
Inventory @ij8AGE:
16000 r Jo8|
12000 &Zxo\[lP
qI] PM9
Current assets v?s]up @@h
60000 1 #zIAN>
50000 %=ZN2)7{
qdM=}lbc
Total assets NmH1*w<A
100000 KA[8NPhzZ
90000 Q|gw\.]$&[
sp&s
5aw
Current liabilities BzVF!<!
20000 ^~p^N <
18000 S=
NG J0
IInsq
Total liabilities vb&1 S
30000 i)@IV]]6yL
25000 #hKaH - j
mQbpv'N
dy}O6
During the audit, John has the following findings: 0h3-;%
(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: ~o<+tL
Dr. Cash in Bank RMB 5820000 &N