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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)。 7.g [SBUOG  
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: nNt1C  
                         (Expressed in RMB thousands) j+-P :xvP  
FINANCLAL STATEMENTS ITEMS cC'x6\a  
20×8 UVQ7L9%?f  
20×7 7msAhz  
qIMA6u/  
Sales Ch \&GzQ  
64000 ACq7dLys,B  
48000 @]aOyb@  
NnT g3:.  
Cost of sales pmWr]G3,*  
54000 = #gEB#$x:  
42000 ^Yj xeNY  
s?R2B) a  
Net profit /FP5`:PfL  
30 G L{57  
-20 Z|" p*5O,  
-Go 7"j  
XolZonJr  
December 31, 20×8 NKb1LbnZ*y  
December 31, 20×7 &0zT I?c  
j z58E}  
Inventory 6Htg5o|W  
16000 *^%Q0mU[  
12000 3jB$2: #  
' Z0r>.  
Current assets V'*~L\;pU  
60000 1K,1X(0rL8  
50000 ,L bBpi=TJ  
w }^ I  
Total assets @c9^ q> Uv  
100000 kVK/9dy-F  
90000 ';Zi@f"  
^sN (  
Current liabilities h\v '9  
20000 %1}K""/  
18000 Tou/5?# %e  
FIxFnh3~  
Total liabilities g<{xC_J  
30000 Wjhvxk  
25000 EnOU?D  
W @ |6nPm  
D?XM,l+  
During the audit, John has the following findings: [ i#zP  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: iY"l}.7)  
Dr. Cash in Bank  RMB 5820000 H"ZZ.^"5FV  
Dr. Financial Expenses RMB 180000 *HEuorl  
Cr. Notes Receivable RMB 6000000 J+d1&Tw&  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: ?T+q/lt4  
Dr. Non-operating Expenses RMB 3000000 gUyR_5q)8l  
Cr. Provisions RMB 3000000 3bnS W5  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 -'~ LjA(  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Uf}\p~;  
Dr. Provisions RMB 3000000 ( =~&+z  
Cr. Cash in Bank RMB 2500000 2^i(gaXUQ  
Cr. Non-operating Income RMB 500000 a5a($D  
Required: ~3uP6\F  
(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. ME'|saP  
(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: q.,JVGMS  
(a)Inventory Turnover Rate in 20×8; [JF150zr  
(b)Gross Profit Ratio in 20×8; UTXSeNP  
(c)After Tax Return on Total Assets in 20×8; and vWGwVH/K  
(d)Current Ratio as at December 31, 20×8 Y>'|oygHA  
(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. =s<( P1|"  
【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。 y!!2WHvE  
以下是未经审计财务报表的部分信息: {nLjY|*  
                             (单位:千元) $56,$K`H  
项目 20×8 20×7 \7CGUB>L  
营业收入 64 000 48 000 KtNY_&xd  
营业成本 54 000 42 000 O)vp~@ |  
净利润 30 -20 9K1oZ?)_z  
8By|@LO  
20×8年12月31日 20×7年12月31日 )"pF R4  
存货 16 000 12 000 0jEL<TgC  
流动资产 60 000 50 000 )ZN| t?|  
总资产 100 000 90 000 }iuWAFZbGS  
流动负债 20 000 18 000 iX)%Q  
总负债 30 000 25 000 jy'13G/b\  
在审计过程中,约翰发现以下事项: IIbYfPiO  
(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: `]%|f  
借:银行存款5 820 000 AM!G1^c  
  财务费用 180 000 T?X_c"{8M  
  贷:应收票据6 000 000 D-c`F G'  
(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: AvW:<}a,  
借:营业外支出  3 000 000 I'LnI*  
  贷:预计负债 3 000 000 MdW]MW {  
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: Hro- d 1J7  
借:预计负债   3 000 000  ?!+MM&c-n  
  贷:银行存款  2 500 000 )rC6*eR  
    营业外收入   500 000 F]<Xv"  
要求: EVGt 5z  
(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。 EKO[!,  
(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: |j,"Pl}il^  
(a)20×8年存货周转率 fZoHf\B]{  
(b)20×8年销售毛利率 &G-!qxe  
(c)20×8年总资产净利率 Ftr5k^!  
(d)20×8年12月31日的流动比率 bD?VU<)3  
(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) 1u:< 25  
【答案】 >G%o,9i  
(1)应选择营业收入作为计算重要性水平的基础。 c I4K+  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 !4X f~P  
ad R)Uq9  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ?U2<  
销售毛利率=(64000-54000)/64000×100%=15.63% B\XKw'   
总资产净利率=30/[(100000+90000)/2]=0.03% :>C2gS@  
流动比率=60000/20000=3 ;<ZLc TL  
(3) 6}!#;@D~  
a.应建议做如下审计调整分录: e7sp =I ,  
借:应收票据 6 000 000 2%_vXo=I  
  贷:短期借款 5 820 000 LA}S yt\F  
    财务费用  180 000  B\o Mn  
b.应建议做如下审计调整分录: ()6wvu}  
借:预计负债 3 000 000 B&n<M]7  
  贷:营业外支出 500 000 i uF*.hc,%  
    其他应付款 2 500 000 t&AFU t\c  
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