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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)。  XNlhu^jh  
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: x< S\D&  
                         (Expressed in RMB thousands) ,ey0:.!;  
FINANCLAL STATEMENTS ITEMS OAVQ`ek  
20×8 :MBS>owR  
20×7 m# MlH=-  
e`AUYli"  
Sales 2Y;!$0_rv  
64000 "uhV|Lk*7  
48000 phS>T  
! ]\2A.b[  
Cost of sales H+R7X71{  
54000 x;mJvfX  
42000 xx0k$Dqt2I  
j8c6[ih  
Net profit K%PxA #P}  
30 oXbI5XY)wb  
-20 pw;r 25   
- `4Ty*K  
HT&p{7kFm  
December 31, 20×8 0T0/fg(o  
December 31, 20×7 o$\tHzB9!A  
6?!I  
Inventory GmAj</~  
16000 ]4GZ'&m}  
12000 8sWr\&!  
|K)p]i+  
Current assets &N9IcNP  
60000 ? rQc<;b  
50000 yp?w3|`4;  
.<dOED{v  
Total assets v~aLTI  
100000 F"v:}Vy|   
90000 `[bJYZBc2  
oR#my ^  
Current liabilities W]@6=OpH  
20000 p_9g|B0D  
18000 Mlwdha0  
ke^d8Z.  
Total liabilities sxk*$jO[]  
30000 cafsMgrA  
25000 X?R |x[  
w#<p^CS  
Rhv%6ekI  
During the audit, John has the following findings: tJz^DXqAc  
(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: [n!x&f8Xh  
Dr. Cash in Bank  RMB 5820000 KD=bkZ&  
Dr. Financial Expenses RMB 180000 *7_@7=W,  
Cr. Notes Receivable RMB 6000000 AygvJeM_W  
(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: *73AAA5LKa  
Dr. Non-operating Expenses RMB 3000000 CdNih8uG  
Cr. Provisions RMB 3000000 N2% :h;tf  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 EZ `}*Yr d  
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: {?y<%@  
Dr. Provisions RMB 3000000 T $ IUKR  
Cr. Cash in Bank RMB 2500000 DUhT>,~]  
Cr. Non-operating Income RMB 500000 p&uCp7]U  
Required: X+%u(>>  
(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. oz uIwzi7N  
(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: "5h_8k~sQ  
(a)Inventory Turnover Rate in 20×8; POY=zUQ '/  
(b)Gross Profit Ratio in 20×8; ^F&A6{9f/h  
(c)After Tax Return on Total Assets in 20×8; and {IrJLlq  
(d)Current Ratio as at December 31, 20×8 mQL8QW[c  
(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. Z>&K&ttJ  
【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。 v?}pi  
以下是未经审计财务报表的部分信息: jP7w6sk E  
                             (单位:千元) smbUu/  
项目 20×8 20×7 {<r`5  
营业收入 64 000 48 000 }I)z7l.  
营业成本 54 000 42 000 !YIb  
净利润 30 -20 Stt* 1gT  
rX:1_q`xA  
20×8年12月31日 20×7年12月31日 [*t U}9  
存货 16 000 12 000 j 37:  
流动资产 60 000 50 000 h)P]gT0f/  
总资产 100 000 90 000 C-&#r."L  
流动负债 20 000 18 000 Nv{eE<<6  
总负债 30 000 25 000 n-W?Z'H{r  
在审计过程中,约翰发现以下事项: Z<I[vp6 {  
(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: HI z9s4Y_  
借:银行存款5 820 000 &%}bRPUl  
  财务费用 180 000 F46O!xb%  
  贷:应收票据6 000 000 8>m1UONr  
(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: $=lJG(2%  
借:营业外支出  3 000 000 PJ}[D.elO  
  贷:预计负债 3 000 000 BjN{@ aEO  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: jXtLo,km  
借:预计负债   3 000 000  uV!MW=)  
  贷:银行存款  2 500 000 We|-5  
    营业外收入   500 000 -;f+; M  
要求: BJ"Ay@D*  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 1BTgGF  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: )S#j.8P'B  
(a)20×8年存货周转率 yTP[,bM  
(b)20×8年销售毛利率 WVinP(#nfM  
(c)20×8年总资产净利率 roL} lM$  
(d)20×8年12月31日的流动比率 E $<;@  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) /m;O;2"  
【答案】 jzQ9zy_  
(1)应选择营业收入作为计算重要性水平的基础。 Z5yt]-WN&  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 [l`^fnKt  
'aNahz b  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 O.dux5lfBd  
销售毛利率=(64000-54000)/64000×100%=15.63% 8Er[M  
总资产净利率=30/[(100000+90000)/2]=0.03% ~T;K-9R  
流动比率=60000/20000=3 O3!Ouh&  
(3) #DrZ`Aq  
a.应建议做如下审计调整分录: ?!R %o  
借:应收票据 6 000 000 38<~R  
  贷:短期借款 5 820 000 AUu5g  
    财务费用  180 000 4{g:^?1 =  
b.应建议做如下审计调整分录: !'Gb$l!  
借:预计负债 3 000 000 Feh"!k <6k  
  贷:营业外支出 500 000 DS.39NY  
    其他应付款 2 500 000 5f/@: ~  
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