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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)。 i)=89?8  
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: 9h38`*Im;  
                         (Expressed in RMB thousands) Q xF8=p  
FINANCLAL STATEMENTS ITEMS &Y>~^$`J  
20×8 /-K dCp~  
20×7 "4k=(R?  
3Ra\2(bR  
Sales Cb %.C ;q  
64000 v8vh~^X%P  
48000 k *;{n8o?)  
1yaIV+_y/  
Cost of sales /yw\(|T  
54000 Kp p *^  
42000 dI ZTLb"a  
3@F+E\k  
Net profit (_&V9vat=  
30 1|EU5<  
-20 ^z%o];  
#:vDBP05.m  
:Y J7J4  
December 31, 20×8 enbN0  
December 31, 20×7 @Wx`l) b  
@Uj _+c q  
Inventory n#^?X  
16000 Vi? ~0.Z%  
12000 @maZlw1q  
i9@;,4f  
Current assets kk /+Vx~  
60000 #1jtprc  
50000 Q 9gFTLQ  
l q\'  
Total assets bDZKQ&  
100000 3dX=xuQ%/  
90000 >0<KkBH  
& GzhcW~  
Current liabilities X6Nm!od'  
20000 .i3lG( YG  
18000 H81.p  
N+C)/EN$  
Total liabilities J+cAS/MYX  
30000 Xv-1PY':pA  
25000 A"BtVy[[9  
_8x'GK tU  
94h_t@Q/1  
During the audit, John has the following findings: YM`:L  
(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:  *_ { l  
Dr. Cash in Bank  RMB 5820000 g]==!!^<D  
Dr. Financial Expenses RMB 180000 w$b+R8.n)  
Cr. Notes Receivable RMB 6000000 FD XWFJ  
(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: Gdf1+mi  
Dr. Non-operating Expenses RMB 3000000 3I;xU(rv  
Cr. Provisions RMB 3000000 BDm88< ]  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 hs{&G^!jo  
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: 43{_Y]  
Dr. Provisions RMB 3000000 2Z/][?Jj{  
Cr. Cash in Bank RMB 2500000 DYT@BiW{  
Cr. Non-operating Income RMB 500000 :tjgg]  
Required: o8};e  
(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. <=)D=Ax/_[  
(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: bRK CY6  
(a)Inventory Turnover Rate in 20×8; *;OJ ~zT  
(b)Gross Profit Ratio in 20×8; oeu|/\+HW  
(c)After Tax Return on Total Assets in 20×8; and z\Pe{J  
(d)Current Ratio as at December 31, 20×8 &O+sK4 P  
(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. *l>[`U+  
【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。 +7i7`'9pd  
以下是未经审计财务报表的部分信息: WA]%,6  
                             (单位:千元) H)`CncB  
项目 20×8 20×7 |<j,Tr1[  
营业收入 64 000 48 000 z)58\rtz  
营业成本 54 000 42 000 ih+*T1#:(  
净利润 30 -20 7d|*postv  
inr%XS/m  
20×8年12月31日 20×7年12月31日 [)Z 'N/;0  
存货 16 000 12 000  Qq,i  
流动资产 60 000 50 000 ), nCq^Bp  
总资产 100 000 90 000 J{Y6fHFi  
流动负债 20 000 18 000 QMXD9H0{  
总负债 30 000 25 000 ,2 zt.aqB  
在审计过程中,约翰发现以下事项: i ll-%OPeg  
(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: Z/89&Uy`h  
借:银行存款5 820 000 0`VD!_`  
  财务费用 180 000 a"0B?3*r46  
  贷:应收票据6 000 000 5+e>+$2  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: a,/M'^YyN  
借:营业外支出  3 000 000 5u2{n rc  
  贷:预计负债 3 000 000 sBP}n.#$  
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: ~-XOvKJb  
借:预计负债   3 000 000  g9yaNelDh)  
  贷:银行存款  2 500 000 ~`*1*;Q<H|  
    营业外收入   500 000 u @{E{  
要求: Xt</ -`  
(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。 1fz*S IjG  
(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: xoqiRtlY:  
(a)20×8年存货周转率 x4CtSGG85f  
(b)20×8年销售毛利率 ,{.zh&=4  
(c)20×8年总资产净利率 82j'MgGP  
(d)20×8年12月31日的流动比率 zW*}`S "  
(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) F^ I\X  
【答案】 .ocx(_3G  
(1)应选择营业收入作为计算重要性水平的基础。 t$U3|r  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 5SoZ$,a<e  
]]el|  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 RL?u n}Qa  
销售毛利率=(64000-54000)/64000×100%=15.63% (H&@u9K?a?  
总资产净利率=30/[(100000+90000)/2]=0.03% [<]Y+33  
流动比率=60000/20000=3 XXa(305  
(3) ayV6m  
a.应建议做如下审计调整分录: Um]p&phVL  
借:应收票据 6 000 000 *ZGX-+{  
  贷:短期借款 5 820 000 `^v4zWDK  
    财务费用  180 000 NJn&>/vM  
b.应建议做如下审计调整分录: OJv}kwV  
借:预计负债 3 000 000 |0tg:\.  
  贷:营业外支出 500 000 W3^zIj  
    其他应付款 2 500 000 l% rx#;=u  
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