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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)。 H P3lz,d  
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: 3T!lA  
                         (Expressed in RMB thousands) c;n *AK  
FINANCLAL STATEMENTS ITEMS v4.#;F.\m  
20×8 S7L=#+Z  
20×7 0iwZT&O  
/x[jQM\  
Sales 4*cU<  
64000 Ju :CMkv  
48000 %]8qAtV^3j  
.sj ^{kGE  
Cost of sales 6w(6}m.L^  
54000 |]ZYa.+:  
42000 XAe% m^  
)Hk3A$6(  
Net profit KjE+QUa  
30 4y'OMRy  
-20 8qEVOZjV&  
dnb)/  
D?8rO"  
December 31, 20×8 ^n"OL*ipG  
December 31, 20×7 qASqscO  
d~`x )B(  
Inventory h}cy D7Wn  
16000 /i-J&*6_  
12000 HsHB!mQV  
%d(^d  
Current assets H+ 0$tHi  
60000 [vHv0"   
50000 846$x $G4  
P5#r,:zL  
Total assets /U"CO8Da  
100000 vL\&6n~M>  
90000 :h&fbBH  
'b #0t#|TM  
Current liabilities 0;:.B j  
20000 l:<?{)N`  
18000 6u`)QUmItg  
9lW;Nk*j:  
Total liabilities MF'$~gxo  
30000 G1"zElug  
25000 , 'ZD=4_  
OQ>x5?um  
pSr{>;bN  
During the audit, John has the following findings: nZ@&2YPlem  
(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: 7"w2$*4'0  
Dr. Cash in Bank  RMB 5820000 $;/}?QY(  
Dr. Financial Expenses RMB 180000 bVL9vNK  
Cr. Notes Receivable RMB 6000000 IuOgxm~Y  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: "E8zh|m o  
Dr. Non-operating Expenses RMB 3000000 a(9L,v#?  
Cr. Provisions RMB 3000000 vt;{9\Y  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Z6_N$Z.A  
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: -Gw$#!  
Dr. Provisions RMB 3000000 )d$glI+  
Cr. Cash in Bank RMB 2500000 ni6{pK4Wqm  
Cr. Non-operating Income RMB 500000 %9M~f*  
Required: bV8!"{  
(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.  k7>|q"0C  
(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: ae*Mf7  
(a)Inventory Turnover Rate in 20×8; g|<]B$yN#  
(b)Gross Profit Ratio in 20×8; _jNj-)RB_  
(c)After Tax Return on Total Assets in 20×8; and oA =4=`  
(d)Current Ratio as at December 31, 20×8 &Ibu>di4[  
(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. DVK)2 La  
【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。 ~d%Pnw|  
以下是未经审计财务报表的部分信息: 4 &_NJ\  
                             (单位:千元) S6+y?,^  
项目 20×8 20×7 Bnb#{tL  
营业收入 64 000 48 000 &/uu)v  
营业成本 54 000 42 000 HE'2"t[a  
净利润 30 -20 ;B?DfWX  
$`wMX{  
20×8年12月31日 20×7年12月31日 Pj4/xX  
存货 16 000 12 000 VA9 Gb 9  
流动资产 60 000 50 000 <%Ostqj  
总资产 100 000 90 000 lNL6M%e$Q  
流动负债 20 000 18 000 >layJt  
总负债 30 000 25 000 kH4Ai3#g  
在审计过程中,约翰发现以下事项: Q"t<3-"  
(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: ;[W"mlM  
借:银行存款5 820 000 ~5 *5  
  财务费用 180 000 A%^w^f  
  贷:应收票据6 000 000 @~#Ym1{W  
(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: )QG<f{wS  
借:营业外支出  3 000 000 1XnZy5fEo  
  贷:预计负债 3 000 000 *_KFW@bC:  
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: AN24Sf'`  
借:预计负债   3 000 000  ,daKC  
  贷:银行存款  2 500 000 "7v@Rye  
    营业外收入   500 000 * =wYuJ#  
要求: nIoPC[%_  
(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。 o.'g]Q<}UB  
(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: GD:4"$)[o  
(a)20×8年存货周转率 +{/*z  
(b)20×8年销售毛利率 K\$J4~EtG  
(c)20×8年总资产净利率 sPpsq  
(d)20×8年12月31日的流动比率 !O#dV1wAa  
(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) ec gtUb8K  
【答案】 U R%4@   
(1)应选择营业收入作为计算重要性水平的基础。 ]\xy\\b/`  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 :pF_GkG  
ph_4q@  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 EM/@T}  
销售毛利率=(64000-54000)/64000×100%=15.63% ]b=P=  
总资产净利率=30/[(100000+90000)/2]=0.03% gt ";2,;X  
流动比率=60000/20000=3 >^Yq|~[  
(3) ^kgBa27  
a.应建议做如下审计调整分录: r. T<j .\  
借:应收票据 6 000 000 S_T1y  
  贷:短期借款 5 820 000 r)1'ePI"  
    财务费用  180 000 3 HIz9F(  
b.应建议做如下审计调整分录: Ezi-VGjr]  
借:预计负债 3 000 000 VL/|tL>E^  
  贷:营业外支出 500 000 {XW Z<OjG  
    其他应付款 2 500 000 2PeR   
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