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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)。  _X]?  
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: w1KQ9H*  
                         (Expressed in RMB thousands) ,]cd%w9  
FINANCLAL STATEMENTS ITEMS .4^Paxz  
20×8 |RjjP  7  
20×7 CI  @I  
#Kh`ATme  
Sales PkVXn  
64000 BFE o:!'F  
48000 P{qn@:  
&c\8` # 6  
Cost of sales L9kSeBt  
54000 xv%}xeE V  
42000 qh&K{r*T  
5S7Z]DXiT8  
Net profit >)5vsqGZaK  
30 ~z'0~3  
-20 A{c6XQR~z  
~]yqJYiid^  
+L49 pv5  
December 31, 20×8 ZtvU~'Q  
December 31, 20×7 n ut7b  
,>g 6OU2~6  
Inventory <y'ttxeS  
16000 1U9iNki  
12000 H{}6`;W  
(*;u{m=  
Current assets au7BqV!uL  
60000 zCQv:.0L  
50000 s=d?}.E$  
-5qO}^i$a  
Total assets ~Ep&:c4:D  
100000 ~kHir]jc  
90000 NKGCz|- 9  
 qJK^i.e  
Current liabilities %*/[aq,#  
20000 ._R82 gy  
18000 P*LcWrK  
'0=U+Egp  
Total liabilities >2|#b  
30000 &B.r&K&  
25000 )N=wJN1  
3LTO+>, |"  
:C&?(HJ&r  
During the audit, John has the following findings: BNByaC  
(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: ;'Y?wH[  
Dr. Cash in Bank  RMB 5820000 H}@|ucM"\  
Dr. Financial Expenses RMB 180000 42C:cl} ."  
Cr. Notes Receivable RMB 6000000 L"Gi~:z  
(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: X-duG*~  
Dr. Non-operating Expenses RMB 3000000 )CmuC@ Q"  
Cr. Provisions RMB 3000000 a=J?[qrx  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 2Fh_  
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: m=K XMX  
Dr. Provisions RMB 3000000 {NFeX'5bP  
Cr. Cash in Bank RMB 2500000 226s:\d  
Cr. Non-operating Income RMB 500000 d}G?iX;c}  
Required: gPf aiVY  
(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]|5  
(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: ;z?XT \C$  
(a)Inventory Turnover Rate in 20×8; lz*PNT{E  
(b)Gross Profit Ratio in 20×8; nFP2wvFM  
(c)After Tax Return on Total Assets in 20×8; and WLpn,8qsY  
(d)Current Ratio as at December 31, 20×8 i~.[iZf|  
(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. }/LYI  
【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。 =UV?Pi*M>  
以下是未经审计财务报表的部分信息: JC#@sJ4az)  
                             (单位:千元) T'V(%\w  
项目 20×8 20×7 o aKf{$vg  
营业收入 64 000 48 000 Q\oUZnD$=  
营业成本 54 000 42 000 ?yz%r`;r  
净利润 30 -20 3UaP7p+d  
Ao\Vh\rQkq  
20×8年12月31日 20×7年12月31日 r:q#l~;^  
存货 16 000 12 000 l=oVC6C  
流动资产 60 000 50 000 OBl8kH(b>  
总资产 100 000 90 000 MJb = +L  
流动负债 20 000 18 000 2 9]8[Z,4  
总负债 30 000 25 000 H>r-|*n  
在审计过程中,约翰发现以下事项: KZE.}8^%D  
(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: bXfOZFzq)  
借:银行存款5 820 000 !vB%Q$!x  
  财务费用 180 000 y"hM6JI  
  贷:应收票据6 000 000 W(8g3  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 4"2/"D0  
借:营业外支出  3 000 000 4Rm3'Ch  
  贷:预计负债 3 000 000 <Z;7=k  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: <d^7B9O?&w  
借:预计负债   3 000 000  WU4i-@Bm8  
  贷:银行存款  2 500 000 !$?@;}=  
    营业外收入   500 000 Q.XsY.{  
要求: %8tN$8P  
(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。 [E^X=+Jnz  
(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: $O>@(K  
(a)20×8年存货周转率 IX(yajc[~M  
(b)20×8年销售毛利率 q+z\Y?  
(c)20×8年总资产净利率 </Id';|v  
(d)20×8年12月31日的流动比率 8.^U6xA  
(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) qIT{`hX  
【答案】 C{Ug ?hVP  
(1)应选择营业收入作为计算重要性水平的基础。 u s0'7|{q  
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:d2q<x:{  
G"[pr%?  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 qWpCe*C  
销售毛利率=(64000-54000)/64000×100%=15.63% "{k )nr+7U  
总资产净利率=30/[(100000+90000)/2]=0.03% i6CYD  
流动比率=60000/20000=3 TxvPfU?  
(3) _pGviGR  
a.应建议做如下审计调整分录: }ELCnN  
借:应收票据 6 000 000 >l1Yhxd_0*  
  贷:短期借款 5 820 000 ?>8zU;Aj  
    财务费用  180 000 h6e$$-_  
b.应建议做如下审计调整分录: &-:yn&f7  
借:预计负债 3 000 000 48Lmy<}*  
  贷:营业外支出 500 000 K)+l6Q  
    其他应付款 2 500 000 {?y7'  
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