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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)。 Op 9+5]XF  
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: J$jLGy&'  
                         (Expressed in RMB thousands) @{<^rLt  
FINANCLAL STATEMENTS ITEMS #gf0*:p  
20×8 7I(QTc)*  
20×7 *$('ous8  
^eRbp?H*T  
Sales ,FRa6;  
64000 ?5pZp ~  
48000 /k\)q  
Y3)*MqZlF  
Cost of sales a)+*Gf7?  
54000 vf?m6CMU !  
42000 fx^yC.$2  
@v /Ae_q!  
Net profit R >[G6LOG  
30 *a(GG  
-20 daQJ{Cd,w  
{t'SA]|g  
1':};}dCJ  
December 31, 20×8 BH$hd|KD<  
December 31, 20×7 Fb{HiU9<!  
AQ"rk9Z  
Inventory NPE 4@c_a@  
16000 7.yCs[Z  
12000 XzBl }4s  
%wJ>V-\e  
Current assets z=rSb4"W  
60000 E.x<J.[Y  
50000 8*]dA ft  
@_#] 7  
Total assets $D*Yhv!/  
100000 &_]bzTok  
90000 Fdx4jc13w  
"@xL9[d  
Current liabilities "t>H B6^  
20000 `my\59T  
18000 Q A~Lm  
jyRz53  
Total liabilities ~.S/<:`U  
30000 kxY9[#:<fB  
25000 A( JgAV1{  
Ige*tOv2  
v@:m8Y(t  
During the audit, John has the following findings: ~y:?w(GD  
(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: *W4~.peoE  
Dr. Cash in Bank  RMB 5820000 [5P1 pkZ  
Dr. Financial Expenses RMB 180000 h& Ez hv2  
Cr. Notes Receivable RMB 6000000 _E^ !, Wz  
(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: mGUG  
Dr. Non-operating Expenses RMB 3000000 rWuqlx#  
Cr. Provisions RMB 3000000 O]9PYv=^  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ((fFe8Rn)q  
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: Ec!R3+  
Dr. Provisions RMB 3000000 <'P+2(Oi  
Cr. Cash in Bank RMB 2500000 &WVRh=R  
Cr. Non-operating Income RMB 500000 Gwfi  
Required: <TEDs4 C  
(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. arn7<w 0  
(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: i uoZk5O  
(a)Inventory Turnover Rate in 20×8; o5w =  
(b)Gross Profit Ratio in 20×8; `n%8y I%  
(c)After Tax Return on Total Assets in 20×8; and hJoh5DIE95  
(d)Current Ratio as at December 31, 20×8 IOH6h=  
(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. cq 1)b\|  
【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。 J/A UOInh  
以下是未经审计财务报表的部分信息: IU rGJ#}O  
                             (单位:千元) 5S%#3YHY2  
项目 20×8 20×7 V_H0z  
营业收入 64 000 48 000 l]geQl:7`r  
营业成本 54 000 42 000 {&)E$ M  
净利润 30 -20 ~qb-uT\(99  
 \.MPjD  
20×8年12月31日 20×7年12月31日 R-BN}ZS  
存货 16 000 12 000 I !g+K  
流动资产 60 000 50 000 P<R'S  
总资产 100 000 90 000 M}!E :bv'  
流动负债 20 000 18 000 ]=sGLd^)E  
总负债 30 000 25 000 8F T@TUFb  
在审计过程中,约翰发现以下事项: YR0.m%U,  
(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: Vg1MA  
借:银行存款5 820 000 ^$J.l+<hy  
  财务费用 180 000 |F?/L>  
  贷:应收票据6 000 000 |&0Cuwt  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 3rVWehCv  
借:营业外支出  3 000 000  ~&Y%yN^  
  贷:预计负债 3 000 000 "I^pb.3  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: 9 IY1"j0O  
借:预计负债   3 000 000  e4Jx%v?_P  
  贷:银行存款  2 500 000 jR mo9Bb2  
    营业外收入   500 000 Te&5IB-  
要求: q `^5<  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 PRyzUG&  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: (&-!l2  
(a)20×8年存货周转率 LE4P$%>H  
(b)20×8年销售毛利率 0^zp*u  
(c)20×8年总资产净利率 |C.[eHe&D  
(d)20×8年12月31日的流动比率 kZHIzU  
(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) !1Z rS  
【答案】 Xe:e./@  
(1)应选择营业收入作为计算重要性水平的基础。 mpDQhD[n  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 3v:c'R0  
_J33u3v  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 `ouCQ]tKz  
销售毛利率=(64000-54000)/64000×100%=15.63% ] sV) '-  
总资产净利率=30/[(100000+90000)/2]=0.03% y>_*}>2,O  
流动比率=60000/20000=3 {x/)S*:Z  
(3) Id 40yER  
a.应建议做如下审计调整分录: E0<$zP}V}F  
借:应收票据 6 000 000 !ZTBiC5R  
  贷:短期借款 5 820 000 SOo}}a0  
    财务费用  180 000 }|(v0]  
b.应建议做如下审计调整分录: ub=Bz1._  
借:预计负债 3 000 000 lc\f6J>HT  
  贷:营业外支出 500 000  f|-%.,  
    其他应付款 2 500 000 '7/c7m/$X<  
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