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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)。 zf!c  
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: %`TLs^  
                         (Expressed in RMB thousands) ;~K($_#H  
FINANCLAL STATEMENTS ITEMS '-x%?Ll  
20×8 3ty){#:  
20×7 `+6HHtF  
N.<hZ\].=  
Sales &yN<@.  
64000 =_86{wlk  
48000 ( r O j,D  
_PaO w%Y9  
Cost of sales Xu$*ZJ5w  
54000 UOu&sg*o2B  
42000 Mc8^{br61  
'*k\IM{h  
Net profit i!iODt3k  
30 pxF!<nN1,  
-20 y6s$.93  
<uvshZ v  
jyC6:BNust  
December 31, 20×8 )Ga6O2 :  
December 31, 20×7 Nt'5}  
BO_^3Me*  
Inventory e'6?iLpy  
16000 & -zI7@!  
12000 Dmw,Bi*  
OTm`i>rB  
Current assets 3LmHH =  
60000 5Zov< +kE  
50000 "f3>20}  
*" )[Srbg  
Total assets `#ztp)&  
100000 oW_ WW$+N  
90000 ^#o.WL%4/B  
Ixw,$%-]y6  
Current liabilities c>g%oE  
20000 Z Kvh]  
18000 5"Yw$DB9  
nAzr!$qbNv  
Total liabilities D.!4i.)8}  
30000 \9p;md`  
25000 fCfY.vd5  
J3]m*i5A  
?]z ._I`E  
During the audit, John has the following findings: *E]\l+]J  
(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: lySaJ d  
Dr. Cash in Bank  RMB 5820000 .phQ7":`  
Dr. Financial Expenses RMB 180000 eBB D9 SI  
Cr. Notes Receivable RMB 6000000 El%(je,|  
(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: }dz(DP d  
Dr. Non-operating Expenses RMB 3000000 eG v"&kr  
Cr. Provisions RMB 3000000 H]e 2d|  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 DkIF vsLK  
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: ~iWSc8-  
Dr. Provisions RMB 3000000 UU/|s>F  
Cr. Cash in Bank RMB 2500000 if'4MDl  
Cr. Non-operating Income RMB 500000 `9-Zg??8r  
Required: f/y K|[g~  
(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. 7h2bL6Y88  
(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: LPO" K"'w  
(a)Inventory Turnover Rate in 20×8; 'UxA8i(  
(b)Gross Profit Ratio in 20×8; J^:~#`8  
(c)After Tax Return on Total Assets in 20×8; and UwU]l 17~  
(d)Current Ratio as at December 31, 20×8 s<b7/;w'  
(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. pB ./L&h  
【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。 i1 &'Zh  
以下是未经审计财务报表的部分信息: 0=B5 =qyw  
                             (单位:千元) .yPx'_e  
项目 20×8 20×7 .Dm{mV@*T  
营业收入 64 000 48 000 n&]w* (,  
营业成本 54 000 42 000 u i1m+  
净利润 30 -20 GN0'-z6Uy  
vknFtpx  
20×8年12月31日 20×7年12月31日 [78 .%b'  
存货 16 000 12 000 wNZ7(W.U  
流动资产 60 000 50 000 6ZBD$1$A!  
总资产 100 000 90 000 OT i3T1&  
流动负债 20 000 18 000 bSLj-vp  
总负债 30 000 25 000 H[ q{R  
在审计过程中,约翰发现以下事项: K }BX6dA  
(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: PvwIO_W  
借:银行存款5 820 000 FS:WbFmc  
  财务费用 180 000 k6BgY|0gC  
  贷:应收票据6 000 000 Hw{Y.@)4R  
(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: {9 O`/|  
借:营业外支出  3 000 000 $Stu-l1e a  
  贷:预计负债 3 000 000 =6&D4~R  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: x3 |'jmg  
借:预计负债   3 000 000  yxbTcZ  
  贷:银行存款  2 500 000 Hea<!zPH  
    营业外收入   500 000 A]$+ `uS\  
要求: "Ycd$`{Vgt  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 03@| dN  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: 99K+7G\{  
(a)20×8年存货周转率 P hu| hx<  
(b)20×8年销售毛利率 q;.]e#wvh  
(c)20×8年总资产净利率 #1@~w}Dh  
(d)20×8年12月31日的流动比率 /&7Yi_] r  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 1#"Q' ,7  
【答案】 /MH@>C _  
(1)应选择营业收入作为计算重要性水平的基础。 BtChG] N|  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 M7,MxwZ0k  
JxJntsn  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 -QDgr`%5  
销售毛利率=(64000-54000)/64000×100%=15.63% 0(x@ NGb>{  
总资产净利率=30/[(100000+90000)/2]=0.03% RCXSz  
流动比率=60000/20000=3 dRm'$ G9  
(3) :g[x;Q [@  
a.应建议做如下审计调整分录: _`>7 Q) ,7  
借:应收票据 6 000 000 0z7mre^Q  
  贷:短期借款 5 820 000 ecpUp39\  
    财务费用  180 000 Ws)X5C=A  
b.应建议做如下审计调整分录: ZGhoV#T@  
借:预计负债 3 000 000 4&hqeY3  
  贷:营业外支出 500 000 : "te-  
    其他应付款 2 500 000 }TJ|d=  
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