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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)。 ss'`[QhR2  
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: ^"{txd?6  
                         (Expressed in RMB thousands) b |JM4jgK  
FINANCLAL STATEMENTS ITEMS VQ/Jz5^  
20×8 !cA4erBP  
20×7 E3 d# T  
j6#RV@ p`  
Sales L@x#:s=  
64000 us>$f20T  
48000 'eg;)e:`b+  
@ $2xiE.[  
Cost of sales V[fcP;   
54000 !_pryNcb  
42000 xa?   
Av,E|C  
Net profit $zD}hO9  
30 *,#T&M7D  
-20 2 `nOYK  
g/BlTi  
,+o*> fD  
December 31, 20×8 -Ou@T#h"  
December 31, 20×7 a[ A*9%a  
sHf.xc  
Inventory "FH03 9  
16000 %bZ}vJ5b  
12000 BjAmM*k  
rF)[ Sed:T  
Current assets f+>g_Q  
60000 M Clvmv^  
50000 C?fa-i0l^  
b&xlT+GN  
Total assets NTy0NH  
100000 $^louas&  
90000 ?0hEd9TU  
?)mM]2%%  
Current liabilities 6R';[um?q  
20000 d!#qBn$*[  
18000 qb?9i-(  
r0fEW9wL  
Total liabilities " twq#Alx  
30000 h+d3JM  
25000 >Qold7 M  
&M2SqeR62;  
]}HuK#  
During the audit, John has the following findings: ;=F]{w]$+  
(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: sEm064  
Dr. Cash in Bank  RMB 5820000 ?h7(,39^>  
Dr. Financial Expenses RMB 180000 ~|.vz!A  
Cr. Notes Receivable RMB 6000000 :y8wv|m  
(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: \A=:6R%Qb  
Dr. Non-operating Expenses RMB 3000000 61=D&lb  
Cr. Provisions RMB 3000000 fFNwmH-jv  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 iES?}K/q  
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: 2}8xY:|@(U  
Dr. Provisions RMB 3000000 3lT>C'qq  
Cr. Cash in Bank RMB 2500000 2m0laJ3p9  
Cr. Non-operating Income RMB 500000 8}<4f|?  
Required: t182&gpd`  
(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.  b@m\ca  
(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: K6nGC  
(a)Inventory Turnover Rate in 20×8; 7qT>wCVT  
(b)Gross Profit Ratio in 20×8; e9@7GaL`"S  
(c)After Tax Return on Total Assets in 20×8; and 5*IfI+}  
(d)Current Ratio as at December 31, 20×8 D0HLU ~o  
(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. i{5 ,mS&  
【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 Mb r@9  
以下是未经审计财务报表的部分信息: A0`#n|(Ad!  
                             (单位:千元) ouf91<n  
项目 20×8 20×7 \g<=n&S?  
营业收入 64 000 48 000 Ed+"F{!eQ  
营业成本 54 000 42 000 |)W N%#v  
净利润 30 -20 1Kc[ ).O1  
W&Pp5KR  
20×8年12月31日 20×7年12月31日 bL"!z"NA  
存货 16 000 12 000 5\\a49k.p  
流动资产 60 000 50 000 KOHYeiry~A  
总资产 100 000 90 000 41Htsj  
流动负债 20 000 18 000 +8~C&K :  
总负债 30 000 25 000 :UDT! 5FNO  
在审计过程中,约翰发现以下事项: -`<KjS  
(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: ;Uv/#"r  
借:银行存款5 820 000 #CYDh8X<i  
  财务费用 180 000 s+l3]Hd  
  贷:应收票据6 000 000 y1@ *)| 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: OPP^n-iPr  
借:营业外支出  3 000 000 8,m3]Lg  
  贷:预计负债 3 000 000 `R+I(Cb  
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: mpysnKH  
借:预计负债   3 000 000  ne (zGJd  
  贷:银行存款  2 500 000 G.[,P~yy.  
    营业外收入   500 000 b w2KD7  
要求: d9kN @W  
(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。 g&oAa;~o  
(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: GoTJm}[N P  
(a)20×8年存货周转率 l6O8:XI  
(b)20×8年销售毛利率 G378,H  
(c)20×8年总资产净利率 {} gr\  
(d)20×8年12月31日的流动比率 L/sMAB  
(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{pU:/_W  
【答案】 BJ,9C.|  
(1)应选择营业收入作为计算重要性水平的基础。 >*FHJCe  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 EBl?oN7E  
ZI>')T<@j"  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 yl'@p 5n  
销售毛利率=(64000-54000)/64000×100%=15.63% MR{JMo=r  
总资产净利率=30/[(100000+90000)/2]=0.03% g!*5@k|C  
流动比率=60000/20000=3 K,' v{wSr  
(3) (S d8S`xO  
a.应建议做如下审计调整分录: b!J%s   
借:应收票据 6 000 000 Z2cumx(  
  贷:短期借款 5 820 000 pi|P&?yw  
    财务费用  180 000 ?!Bf# "TY  
b.应建议做如下审计调整分录: G!L(K  
借:预计负债 3 000 000 N(W;\>P  
  贷:营业外支出 500 000 8nSEAr~  
    其他应付款 2 500 000 +t hkx$o  
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