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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)。 +:fr(s!OE  
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: C!r9+z)<  
                         (Expressed in RMB thousands) M,nLPHgK  
FINANCLAL STATEMENTS ITEMS Z )f\^  
20×8 fb||q-E  
20×7 qC?\i['`  
Sx%vJYH0  
Sales /\&Wk;u3  
64000 7ZVW7%,zF  
48000 NiTLQ"~e  
9e:}q O5)  
Cost of sales a; $'A[hq  
54000 (o5+9'y"9  
42000 7JI&tlR4\c  
O-ZB4hN8  
Net profit Pxn;]!Z #  
30 =Nj58l  
-20 0^PI&7A?y  
`*nK@:  
kTLA["<m  
December 31, 20×8 I3ZbHb-)_,  
December 31, 20×7 )~X*&(7RR}  
4&c7^ 4w~  
Inventory v9[[T6t/'  
16000 D>c-h)2|  
12000 4l~0LdYXKm  
q3s +?&  
Current assets S2jO  
60000 .RNr^*AQ  
50000 MFyMo  
#!%\97ZR  
Total assets %7$oig\wE  
100000 Gu3'<hTlxd  
90000 :%?\Wj5HW  
;S FmbZ%~  
Current liabilities n?QpVROo\  
20000 &@dW d  
18000 W_zAAIY_Y  
GoGo@5n(Z  
Total liabilities nFn@Z'T$N  
30000 7Lr}Y/1=  
25000 [We(0wF[`  
MpV6Vbp  
T F!Lp:  
During the audit, John has the following findings: '42P=vzo  
(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: 90pk  
Dr. Cash in Bank  RMB 5820000 Y(D@B|"'m  
Dr. Financial Expenses RMB 180000 $z9z'^HqO  
Cr. Notes Receivable RMB 6000000 4K@`>Y5g*  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: hal3J  
Dr. Non-operating Expenses RMB 3000000 ZR3x;$I~4  
Cr. Provisions RMB 3000000 H:ar&o#(  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 .kT5 4U;{  
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: fU+A~oL%I  
Dr. Provisions RMB 3000000 6' M"-9?G  
Cr. Cash in Bank RMB 2500000  (BgO<  
Cr. Non-operating Income RMB 500000 wNuS'P_(:T  
Required: .>-`2B*/  
(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. ~lR"3z_Z}  
(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: eTc0u;{V  
(a)Inventory Turnover Rate in 20×8; r"a4 ;&mf  
(b)Gross Profit Ratio in 20×8; xi6Fs, 2S  
(c)After Tax Return on Total Assets in 20×8; and 8u::f`vi  
(d)Current Ratio as at December 31, 20×8 KB,!s7A  
(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. UN&b]vg  
【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。 ")U`Wgx  
以下是未经审计财务报表的部分信息: :v k+[PzJ  
                             (单位:千元) 7CGKm8T  
项目 20×8 20×7 EiY i<Z_S  
营业收入 64 000 48 000 ]FLuiC  
营业成本 54 000 42 000 Fc;)p88[  
净利润 30 -20 W39R)sra  
Cm;WQuv@  
20×8年12月31日 20×7年12月31日 Riq5Au?*)  
存货 16 000 12 000 8VLr*83~8  
流动资产 60 000 50 000 <R:KR(bT  
总资产 100 000 90 000 / Xi:k  
流动负债 20 000 18 000 A$RN7#  
总负债 30 000 25 000 ;APpgt4  
在审计过程中,约翰发现以下事项: lqOv_q  
(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: n>X   
借:银行存款5 820 000 .E_`*[ 5=  
  财务费用 180 000 2-| oN/FD  
  贷:应收票据6 000 000 )gNHD?4x  
(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: %Gn(b 1X  
借:营业外支出  3 000 000 $-VW)~Sl  
  贷:预计负债 3 000 000 ;o\0:fzr  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: S ~lw5  
借:预计负债   3 000 000  >RxZ-.,a  
  贷:银行存款  2 500 000 \Z^K=K(|  
    营业外收入   500 000 u>(s .4]+  
要求: ushQWP)  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 Dyp'a  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: 0Bn$C, -  
(a)20×8年存货周转率 n<7#?X7  
(b)20×8年销售毛利率 J$PE7*NU  
(c)20×8年总资产净利率 io:?JnQSA  
(d)20×8年12月31日的流动比率 tk WWR%c"  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) J3Q.6e=7  
【答案】 ;W#G<M&n'  
(1)应选择营业收入作为计算重要性水平的基础。 +bd/*^  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 9Dd/g7  
_y`'T;~OY  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 )zt*am;  
销售毛利率=(64000-54000)/64000×100%=15.63% :$[m[y7i  
总资产净利率=30/[(100000+90000)/2]=0.03% f7XmVCz1  
流动比率=60000/20000=3 qwA: o-q"  
(3) BZsw(l4/0'  
a.应建议做如下审计调整分录: 0;e>kz3o  
借:应收票据 6 000 000 6R@ v>}  
  贷:短期借款 5 820 000 ~@R=]l"  
    财务费用  180 000 e )\s0#  
b.应建议做如下审计调整分录: g{l;v  
借:预计负债 3 000 000 dW!T.S  
  贷:营业外支出 500 000 &nj@t>5Bs$  
    其他应付款 2 500 000 LP_ !g  
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