论坛风格切换切换到宽版
  • 2738阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 o2|(0uN'  
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: dL \8^L  
                         (Expressed in RMB thousands) {L=[1  
FINANCLAL STATEMENTS ITEMS x3P@AC$\  
20×8 y8 Nb 8m  
20×7 K]u|V0c  
|")x1' M  
Sales M'HOw)U  
64000 Z`*cI   
48000 Om^/tp\  
K$ &wO.  
Cost of sales f8 ja Mn9o  
54000 j{^(TE  
42000 yRznP)  
47RYpd  
Net profit Z~uKT n  
30 /'1y`j<  
-20 O)Qz$  
vhHMxOZ;  
8F * WT|]  
December 31, 20×8 }*'ha=`J  
December 31, 20×7 !BX62j\?  
A!D:Kc3  
Inventory QdTe !f|  
16000 caP  
12000 *p3P\ H^5  
9X%Klm 5w  
Current assets 9yh@_~ rZ  
60000 nADd,|xD3  
50000 hkJZqUA  
=F&RQ}$   
Total assets uI2'j EjO  
100000 V.#8-?z  
90000 =5`@:!t7  
b8>9mKs  
Current liabilities :/NN =3e  
20000 bw\=F_>L  
18000 w#T,g9  
X2[cR;;'  
Total liabilities :#}`uR,D/  
30000 vR$5ItnT  
25000 #+ '@/5{n  
Elp!,(+&6  
b0X[x{k"  
During the audit, John has the following findings: d mz3O(]$  
(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: \DqxS=o;  
Dr. Cash in Bank  RMB 5820000 _zh5KP[{  
Dr. Financial Expenses RMB 180000 _w;+Jh  
Cr. Notes Receivable RMB 6000000 dLf8w>i`T  
(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: _|ib@Xbin  
Dr. Non-operating Expenses RMB 3000000 u`@f ~QP0  
Cr. Provisions RMB 3000000 3(+#^aw  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 <gLtX[v!CL  
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: $0}bi:7  
Dr. Provisions RMB 3000000 <&:&qn gg  
Cr. Cash in Bank RMB 2500000 Mj B[5:s  
Cr. Non-operating Income RMB 500000 j\f$r,4  
Required: #&83;uys  
(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. Y}uQ`f  
(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# ";W2  
(a)Inventory Turnover Rate in 20×8; UwkX[u  
(b)Gross Profit Ratio in 20×8; Qiw4'xQm  
(c)After Tax Return on Total Assets in 20×8; and t3$gwO$  
(d)Current Ratio as at December 31, 20×8 h)8+4?-4 I  
(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. q-%KfZ@(|  
【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。 lM^!^6=v0l  
以下是未经审计财务报表的部分信息: K<6x4ha  
                             (单位:千元) +[/47uFbI  
项目 20×8 20×7 ~[TKVjyO  
营业收入 64 000 48 000 DA)v3Nd  
营业成本 54 000 42 000 O/9%"m:i  
净利润 30 -20 v8bl-9DQ  
`?^w   
20×8年12月31日 20×7年12月31日 ;&6PL]/d  
存货 16 000 12 000 \.P}`Bpa  
流动资产 60 000 50 000 PbUcbb17  
总资产 100 000 90 000 j9ta0~x1*6  
流动负债 20 000 18 000 G.nftp(*}  
总负债 30 000 25 000 ^ :DhHqvK  
在审计过程中,约翰发现以下事项: `l2<  
(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: !u4Z0!Ll  
借:银行存款5 820 000 BddECY,z  
  财务费用 180 000 "P5bYq%0v  
  贷:应收票据6 000 000 /Jf`x>eiH  
(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: =8p+-8M[d  
借:营业外支出  3 000 000 &17,]#3  
  贷:预计负债 3 000 000 )]>G,.9C}  
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: 5A$az03y$\  
借:预计负债   3 000 000  Mp"ci+Iu  
  贷:银行存款  2 500 000 S ~Iw?SK3  
    营业外收入   500 000 D4Y!,7WEVt  
要求: _~ZQ b  
(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。 VnSj:LUD  
(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: iW1ih Q X  
(a)20×8年存货周转率 !Vr45l  
(b)20×8年销售毛利率 I4 9l2>  
(c)20×8年总资产净利率  zc/%1  
(d)20×8年12月31日的流动比率 } ndvV~*1  
(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) j%Z{.>mJ  
【答案】 "Dl9<EZ  
(1)应选择营业收入作为计算重要性水平的基础。 >9<8G]vcH  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 E`uaE=Mdq  
7s8<FyFsjd  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 +GYMJK`S+  
销售毛利率=(64000-54000)/64000×100%=15.63% xcZ%,7  
总资产净利率=30/[(100000+90000)/2]=0.03% qIGu#zXW  
流动比率=60000/20000=3 $wYuH9(  
(3) SXBQ  
a.应建议做如下审计调整分录: 3H'nRK},  
借:应收票据 6 000 000 dD^_^'i  
  贷:短期借款 5 820 000 frmqBCVJ:  
    财务费用  180 000 Q;XHHk  
b.应建议做如下审计调整分录: nKjeH@&#  
借:预计负债 3 000 000 52MCUl  
  贷:营业外支出 500 000 =F %wlzF:  
    其他应付款 2 500 000 w <#*O:  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个