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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)。 D;I`k L  
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: JZ% F  
                         (Expressed in RMB thousands) mVK9NK  
FINANCLAL STATEMENTS ITEMS 6XAr8mw9  
20×8 P082.:q"  
20×7 <VU4rk^=  
?66(t  
Sales YU=ZZEVi  
64000 V DKS_n  
48000 =]QH78\3  
l>UUaf| O  
Cost of sales V"H 7zx  
54000 i5KwYoN  
42000 -z0{\=@#m  
/plUzy2Yu  
Net profit '98h<(@]  
30 PS (j)I3  
-20 ,GJ>vT)  
S%X\ ,N  
=_=Z;#`cXk  
December 31, 20×8 GWInN8.5  
December 31, 20×7 = (gmd>N  
R5eB,FN  
Inventory x"8ey|@&,  
16000 !e'0jf-~  
12000 2rCY&8  
0 BCGJFZ{  
Current assets B`B%:#  
60000 s!'A\nVV1$  
50000 `f+8WPJPZ  
f4k5R  
Total assets '95E;RV&  
100000 [Hj'nA^  
90000 ;:4P'FWm^  
Nr24[e G>d  
Current liabilities I\upnEKKzZ  
20000 V< vPFxC  
18000 E,LYS"%_  
Ok>(>K<r  
Total liabilities ls24ccOs  
30000 o? i.v0@!K  
25000 gXu^"  
}11`98>B6:  
aw/7Z`   
During the audit, John has the following findings: )J+{oB[>b  
(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: 6%kJDY.  
Dr. Cash in Bank  RMB 5820000 XalJo@%-  
Dr. Financial Expenses RMB 180000 'xbERu(Y  
Cr. Notes Receivable RMB 6000000 QM ZUt  
(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: (.,'}+1  
Dr. Non-operating Expenses RMB 3000000 rMHQzQ0%  
Cr. Provisions RMB 3000000 *NW QmC~  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Fi'M"^:r {  
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: M%&A.j[  
Dr. Provisions RMB 3000000 /S]:dDY9K  
Cr. Cash in Bank RMB 2500000 V5O=iMP  
Cr. Non-operating Income RMB 500000 nU&NopD+*G  
Required: V3mjb H>F  
(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. "%E-X:Il#  
(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: u`Z 0{d  
(a)Inventory Turnover Rate in 20×8; 0\'Q&oTo  
(b)Gross Profit Ratio in 20×8; I f3{E  
(c)After Tax Return on Total Assets in 20×8; and qBy NHo7Tb  
(d)Current Ratio as at December 31, 20×8 !ww:O|0  
(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. q9^Y?`  
【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。 %{7_E*I@n  
以下是未经审计财务报表的部分信息: GsIwY {d  
                             (单位:千元) 2f19W# '0  
项目 20×8 20×7 DD!MGf/  
营业收入 64 000 48 000 7}ws |4Y  
营业成本 54 000 42 000 dP$8JI{  
净利润 30 -20 2.LJp}>  
s:+HRJD|  
20×8年12月31日 20×7年12月31日 1E5a(  
存货 16 000 12 000 |rHG%VnBH  
流动资产 60 000 50 000 U!&_mD# c  
总资产 100 000 90 000 K`QOU-M@}  
流动负债 20 000 18 000 r$GPYyHK  
总负债 30 000 25 000 ;&Bna#~B  
在审计过程中,约翰发现以下事项: B;Xoa,  
(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: F qeV3 N  
借:银行存款5 820 000 d>%gW*  
  财务费用 180 000 x&C%4Y_]  
  贷:应收票据6 000 000 -)1-~7 r  
(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: EBoGJ_l  
借:营业外支出  3 000 000 *Y85DEA  
  贷:预计负债 3 000 000 ic*->-!  
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: D W/1 =3  
借:预计负债   3 000 000  m'cz5mcD  
  贷:银行存款  2 500 000 w9RF2J  
    营业外收入   500 000 *jk3 \KaoV  
要求:  0xJ7M.  
(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。 4_PCq Ep)  
(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: {=UFk-$=  
(a)20×8年存货周转率 Y5dD|]F|  
(b)20×8年销售毛利率 '|l%rv  
(c)20×8年总资产净利率 YD&|1h  
(d)20×8年12月31日的流动比率 b4>``n  
(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) C:`;d&d  
【答案】 Y^52~[w~  
(1)应选择营业收入作为计算重要性水平的基础。 Q 6"uK  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 10wvfRhng  
vQ:wW',i  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 %35L=d[  
销售毛利率=(64000-54000)/64000×100%=15.63% Y3-gUX*w0  
总资产净利率=30/[(100000+90000)/2]=0.03% lVPOYl%  
流动比率=60000/20000=3 XJqTmj3   
(3) L0rip5[;d  
a.应建议做如下审计调整分录: 1/B]TT  
借:应收票据 6 000 000 n(g)UNx  
  贷:短期借款 5 820 000 pO%{'%RA  
    财务费用  180 000 HTmI1  
b.应建议做如下审计调整分录: )Im3'0l>  
借:预计负债 3 000 000 TG}d3Z U !  
  贷:营业外支出 500 000 vr=~M?  
    其他应付款 2 500 000 [r)e P({  
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