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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)。 l*'8B)vN2  
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: OFRzzG@  
                         (Expressed in RMB thousands) ]qVJ>  
FINANCLAL STATEMENTS ITEMS MM'<uy  
20×8 9%zR ? u  
20×7 `R:<(:  
qh.c#t  
Sales TlBLG.-^  
64000 ^D.B^BR  
48000 =[1 W.Zt  
B]*&lRR  
Cost of sales }a<MVG:>SF  
54000 =PZs'K  
42000 E\V>3rse  
oR-_=U^  
Net profit U4N S.`V  
30 (Nik( Oyj"  
-20 "9WP^[  
{ @-Q1  
=<e#  2  
December 31, 20×8 k*!J,/=k  
December 31, 20×7 |LNXu  
![vc/wuf  
Inventory s?`)[K'-  
16000 n I si  
12000 wfZ 'T#1  
Tu6he8Q-  
Current assets fmSw%r|pT  
60000 MfL q h  
50000 eQ9x l  
W6_3f-4g  
Total assets a :;*"p[R  
100000 iww h,(  
90000 8F[j}.8q  
2j"%}&  
Current liabilities  (K?[gI  
20000 `8y &  
18000 lO9>?y8.y  
($cu!$lY~  
Total liabilities S3J6P2P  
30000 "QlCcH`g  
25000 "RShsJZMH  
4\$Ze0tv  
T\WNT #My  
During the audit, John has the following findings: 7H[+iS0  
(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: Ha/\&Z(  
Dr. Cash in Bank  RMB 5820000 tlcA\+%)  
Dr. Financial Expenses RMB 180000 '<}7bw}+c  
Cr. Notes Receivable RMB 6000000 9m'[52{o  
(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: cX=` T l  
Dr. Non-operating Expenses RMB 3000000 8:A<PV!+  
Cr. Provisions RMB 3000000 wR4P0 [  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 BF_k~  
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: _*;cwMne-  
Dr. Provisions RMB 3000000 UwM}!K7)G  
Cr. Cash in Bank RMB 2500000 z)]EB6uRg  
Cr. Non-operating Income RMB 500000 Q3/q%#q>  
Required: @qe>ph[UA  
(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. GqAedz;.  
(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: B{K'"uC  
(a)Inventory Turnover Rate in 20×8; sEj:%`l|  
(b)Gross Profit Ratio in 20×8; ^Qr P.l#pZ  
(c)After Tax Return on Total Assets in 20×8; and n$P v2qw  
(d)Current Ratio as at December 31, 20×8 CVUJ(D&Q  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. Bdg*XfXXk  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 FQ87[| S  
以下是未经审计财务报表的部分信息: 54;iLL  
                             (单位:千元) bF Vd v&  
项目 20×8 20×7 pts}?   
营业收入 64 000 48 000 SKtEEFyIR_  
营业成本 54 000 42 000 9D| FqU |  
净利润 30 -20 *.+> ur?t  
y-@!, @e  
20×8年12月31日 20×7年12月31日 feopO j6~+  
存货 16 000 12 000 I{AU,  
流动资产 60 000 50 000 (o:Cxh V  
总资产 100 000 90 000 PRLV1o1#  
流动负债 20 000 18 000 g:6yvEu$ -  
总负债 30 000 25 000 czb%%:EJs|  
在审计过程中,约翰发现以下事项: XH2 SEeh  
(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: Ly<;x^D  
借:银行存款5 820 000 N 4v)0  
  财务费用 180 000 `kv$B3  
  贷:应收票据6 000 000 \|pAn  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: b(yO  
借:营业外支出  3 000 000 [! q&r(-K  
  贷:预计负债 3 000 000 #,PAM.rH  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: WV@Tm$ r  
借:预计负债   3 000 000  :^s7#4%6  
  贷:银行存款  2 500 000 _l ,Z38  
    营业外收入   500 000 vX/A9Qi,U.  
要求: 1;xw)65  
(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。 Wu4Nq+  
(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: PVU"oz&T  
(a)20×8年存货周转率 u20b+c4  
(b)20×8年销售毛利率 48ma&f;  
(c)20×8年总资产净利率 KVcZ@0[S  
(d)20×8年12月31日的流动比率 ,%'0e /  
(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) OT& E)eR  
【答案】 1b7xw#gLx  
(1)应选择营业收入作为计算重要性水平的基础。 sKuTG93sr@  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 5>@uEebkv]  
3.0c/v5Go  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Z :9VxZ  
销售毛利率=(64000-54000)/64000×100%=15.63% Riw7< j  
总资产净利率=30/[(100000+90000)/2]=0.03% ^'fKey`  
流动比率=60000/20000=3 7 h1"8#X  
(3) :|M/+XPu  
a.应建议做如下审计调整分录: -n *>zGc  
借:应收票据 6 000 000  mo,l`UL  
  贷:短期借款 5 820 000 a!:8`X~[/$  
    财务费用  180 000 %7evPiNB  
b.应建议做如下审计调整分录: c9 uT`h  
借:预计负债 3 000 000 T"H )g  
  贷:营业外支出 500 000 1 (i>Vt.+  
    其他应付款 2 500 000 v|I5Gz$qpa  
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