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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)。 u2HkAPhD  
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: R"(rL5j  
                         (Expressed in RMB thousands) :LRR\v0HM  
FINANCLAL STATEMENTS ITEMS wUzQ`h2  
20×8 MWf]U  
20×7 e;b,7Qw  
f`<j(.{9F  
Sales t}-[^|)7  
64000 yu"Ii-9z  
48000 .(o]d{ '-}  
gA ]7YHc  
Cost of sales ~ZU;0#  
54000 ^q6H =Dl  
42000 }aYm86C]  
R`=3lY;  
Net profit Mr '}IX5  
30 k5G(7Ug=g~  
-20 '$Jt}O  
Z:f0>  
WtI1h`Fo  
December 31, 20×8 WujIaJt-  
December 31, 20×7 7}bjJR "  
 t K;E&:  
Inventory m1_?xU  
16000 $w%oLI@kl  
12000  p>v,b&06  
>4TJH lB}8  
Current assets *ggTTHy  
60000 bHlG(1uf  
50000 EQPZV K/  
AIsM:sV]  
Total assets m}.ru) ^p  
100000 |Hn[XRsf  
90000 9 [DQ[bL  
)6)|PzMQ'  
Current liabilities BOJ h-(>I  
20000 TR z~rW k  
18000 .jMm-vox}  
_dqjRhu  
Total liabilities Ku LZg  
30000 b{)('C$  
25000 EZ #UdK_  
))c;DJc  
k/l@P  
During the audit, John has the following findings: BEvSX|M>x  
(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: l^xkXj  
Dr. Cash in Bank  RMB 5820000 IyG5Rj2  
Dr. Financial Expenses RMB 180000 yb/< 7  
Cr. Notes Receivable RMB 6000000 kN9S;o@)  
(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: DHpU?;|3  
Dr. Non-operating Expenses RMB 3000000 3M{!yPlj  
Cr. Provisions RMB 3000000 T~$ePVk>L  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 nR/; uTTz  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: !boKrSw  
Dr. Provisions RMB 3000000 ;]fpdu{  
Cr. Cash in Bank RMB 2500000 IZ')1  
Cr. Non-operating Income RMB 500000 fEs957$  
Required: f[7'kv5S  
(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. <0P`ct0,i  
(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: ,-  ]2s_  
(a)Inventory Turnover Rate in 20×8; bI[!y#_z4  
(b)Gross Profit Ratio in 20×8; !N$4.slr<p  
(c)After Tax Return on Total Assets in 20×8; and xy  mK|  
(d)Current Ratio as at December 31, 20×8 <6/XE@"   
(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. 7tAWP Swf  
【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。 ~ p; <H  
以下是未经审计财务报表的部分信息: X1<)B]y  
                             (单位:千元) }= A6Jv(j  
项目 20×8 20×7 S !c/"~X+  
营业收入 64 000 48 000 $ajw]2kx  
营业成本 54 000 42 000 PB>p"[ap4  
净利润 30 -20 _if&a'  
PL~k `L  
20×8年12月31日 20×7年12月31日 UShn)3F  
存货 16 000 12 000 xHsH .f_{  
流动资产 60 000 50 000   hPr  
总资产 100 000 90 000 R'dF<&Kj|  
流动负债 20 000 18 000 @PwE om`a  
总负债 30 000 25 000 t{~"vD9Am  
在审计过程中,约翰发现以下事项: !P@u4FCs  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: "EEE09~l\  
借:银行存款5 820 000 qjR;c& qR  
  财务费用 180 000 EfDo%H^!j  
  贷:应收票据6 000 000 5[l3]HOO  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 8YkP57Y%[Z  
借:营业外支出  3 000 000 gEKJrAA  
  贷:预计负债 3 000 000 %h|z)  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: gY0*u+LF  
借:预计负债   3 000 000  bDUGzezP<  
  贷:银行存款  2 500 000 _?G\^^  
    营业外收入   500 000 c09] Cp<  
要求: hN\E8"To  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 rA=F:N 2  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: Jq6p5jr"  
(a)20×8年存货周转率 AN: ,t(w  
(b)20×8年销售毛利率 ;k b^mJE  
(c)20×8年总资产净利率 PNc200`v4_  
(d)20×8年12月31日的流动比率 ^|\ *i  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 4] ?  
【答案】 /SMp`Q88  
(1)应选择营业收入作为计算重要性水平的基础。 8.-PQ  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 -HoPECe  
Ce5 }+A}  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 yv3my aS  
销售毛利率=(64000-54000)/64000×100%=15.63% Q]6nW[@j'  
总资产净利率=30/[(100000+90000)/2]=0.03% !@VmaAT  
流动比率=60000/20000=3 Q|5wz]!5Y(  
(3) tm]75*?  
a.应建议做如下审计调整分录: `dL9sfj>  
借:应收票据 6 000 000 EXJ>Z  
  贷:短期借款 5 820 000 I">z#@CT  
    财务费用  180 000 9!9 Gpi  
b.应建议做如下审计调整分录: c"O\fX  
借:预计负债 3 000 000 EiJSLL  
  贷:营业外支出 500 000 T$}<So|  
    其他应付款 2 500 000 U +mx@C_  
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