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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;47(U  
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: s@!$='|  
                         (Expressed in RMB thousands) YG[w@u  
FINANCLAL STATEMENTS ITEMS >ttuum12w  
20×8 ?CY1]d  
20×7 'fY9a(Xt.  
1 Z[f {T)  
Sales mX\ ;oV!  
64000 'M/ ([|@  
48000 C;qMw-*F  
Q~Ea8UT. #  
Cost of sales ZK !A#Jm{  
54000 (-"`,8K 2}  
42000 )`?%]D  
$ j*Qo/x d  
Net profit g1|w?pI1  
30 keCRvlZ4  
-20 `fS^ j-_M  
0=![fjm  
#Ufo)\x  
December 31, 20×8 P} r)wAt  
December 31, 20×7 A3+6 #?:;  
G]*|H0j  
Inventory p;%<mUI  
16000 6 hiC?2b{x  
12000 {-WTV"L5*2  
+jV_Wz  
Current assets bd \=h1  
60000 lG"H4Aa>  
50000 (3%t+aqq  
-[]';f4]M  
Total assets MCYl{uH!  
100000 u#jC#u^M  
90000 _T*AC.  
'uC59X4l  
Current liabilities r<yhI>>;<  
20000 rFu ez$  
18000 C}"@RHEu  
+AI`R`Tm  
Total liabilities m#H_*L0  
30000 n1J]p#nCa.  
25000 2`Gv5}LfyR  
I>n g`  
5D' bJ6PO  
During the audit, John has the following findings: IXq(jhm8bL  
(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: (bm;*2  
Dr. Cash in Bank  RMB 5820000 ]QrR1Rg  
Dr. Financial Expenses RMB 180000 _>_j\b  
Cr. Notes Receivable RMB 6000000 ;j'Daupt;=  
(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: 2{oThef[O  
Dr. Non-operating Expenses RMB 3000000 , =y#m- 9  
Cr. Provisions RMB 3000000 PT_KXk  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 dM]#WBOP y  
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: aj8R b&  
Dr. Provisions RMB 3000000 W {Z^n(f4  
Cr. Cash in Bank RMB 2500000 jk7 0u[\  
Cr. Non-operating Income RMB 500000 vsMmCd)7U  
Required: >^SEWZ_[  
(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. BIMKsF Zt  
(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: 4gZ &^y'  
(a)Inventory Turnover Rate in 20×8; K&_Uk548  
(b)Gross Profit Ratio in 20×8; a!,r46>$H  
(c)After Tax Return on Total Assets in 20×8; and 3V;gW%>  
(d)Current Ratio as at December 31, 20×8 X0uJNHO  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. FFcB54ALTf  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 >l5u54^3K  
以下是未经审计财务报表的部分信息: @x{`\AM|%  
                             (单位:千元) ht6244:  
项目 20×8 20×7 qqOFr!)g  
营业收入 64 000 48 000 5:_hP{ @  
营业成本 54 000 42 000 @*O?6>  
净利润 30 -20 }Dfwm)]Q  
9M-K]0S(  
20×8年12月31日 20×7年12月31日 a.kbov(  
存货 16 000 12 000 tP(h9|[N  
流动资产 60 000 50 000 ;ojiJ ?jU  
总资产 100 000 90 000 c:\shAM&  
流动负债 20 000 18 000 JUt7En;XE  
总负债 30 000 25 000 xeA#u J  
在审计过程中,约翰发现以下事项: h @/;`E[  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: SbT5u3,'  
借:银行存款5 820 000 E X "|H.(  
  财务费用 180 000 X0$@Ik  
  贷:应收票据6 000 000 :qj<p3w~}  
(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: ,+1m`9}  
借:营业外支出  3 000 000 ^mPPyT,(  
  贷:预计负债 3 000 000 r`M6!}oa  
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: YT-=;uK^S  
借:预计负债   3 000 000  l-)B ivoi  
  贷:银行存款  2 500 000 #h'@5 l  
    营业外收入   500 000 %&+59vq   
要求: LN^f1/ 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。 U ?b".hJ2  
(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: d7Ro}>lp  
(a)20×8年存货周转率 w"zE_9I\  
(b)20×8年销售毛利率 Ew,T5GG  
(c)20×8年总资产净利率 }DjYGMrTB  
(d)20×8年12月31日的流动比率 a. %LHb  
(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) ;_"U "?h_J  
【答案】 eN>0wd5{L  
(1)应选择营业收入作为计算重要性水平的基础。 QU5Sy oL[  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ZxHJ<2oD  
B6M+mx"G  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 1{PG>W  
销售毛利率=(64000-54000)/64000×100%=15.63% lj[, |[X7`  
总资产净利率=30/[(100000+90000)/2]=0.03% D$r Uid  
流动比率=60000/20000=3 uO(w1Q"^  
(3) dl|gG9u4Q  
a.应建议做如下审计调整分录: \~DM   
借:应收票据 6 000 000 Le#spvV3J|  
  贷:短期借款 5 820 000 ([E]_Q  
    财务费用  180 000 veh 5 }2  
b.应建议做如下审计调整分录: {ERMGd6Jp  
借:预计负债 3 000 000 {|<"C?  
  贷:营业外支出 500 000 {})$ 99"x  
    其他应付款 2 500 000 [M+tB"_  
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