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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)。 e/@29  
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: `*d{PJTv  
                         (Expressed in RMB thousands) 48k 7/w\  
FINANCLAL STATEMENTS ITEMS RpAiU  
20×8 kXEtuO5FUM  
20×7 J&_3VKrN  
:o l6%Z's  
Sales _k|g@"  
64000 Efvq?cG&  
48000 6WO7+M;z  
FF3&Y^+^"  
Cost of sales 5v3RVaqZ  
54000 %wtXo BJ  
42000 ]<+3Vw  
3`ml; L?D  
Net profit "qgu$N4/>  
30 /yp/9r@T0  
-20 pX^=be_  
@`Wt4<  
J[6VBM.Y  
December 31, 20×8 |=u96G~N  
December 31, 20×7 lvx]jd\  
qPUA!-'  
Inventory KqK9X  
16000 >fg4x+0%  
12000 }+_9"Y Q:  
+0dT^Jkqg  
Current assets h(|;\~  
60000 ;le0QA Pf  
50000 7O9n!a J  
. v\PilF  
Total assets UFIjW[h  
100000 .8x@IWJD  
90000 Tm\OYYyk  
gZ*hkKN6  
Current liabilities 4]IKh,jT  
20000 >"b[r  
18000 ?lyltAxs'  
V pH|R  
Total liabilities ZHcONYAr  
30000 5v+L';wx[T  
25000 /L$NE$D} "  
'xk1o,;  
8UYJye8  
During the audit, John has the following findings:  Zsgi{  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: La]4/=a  
Dr. Cash in Bank  RMB 5820000 %:%MUdl6  
Dr. Financial Expenses RMB 180000 E^82==R  
Cr. Notes Receivable RMB 6000000 CZ2iJy  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: d{3I.$ThH  
Dr. Non-operating Expenses RMB 3000000 ^1Yo-T(R  
Cr. Provisions RMB 3000000 (Wn "3 ]  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 4]]b1^vVj  
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: &<@%{h@ =  
Dr. Provisions RMB 3000000 ^^eV4Y5`+  
Cr. Cash in Bank RMB 2500000 `T`c@ A  
Cr. Non-operating Income RMB 500000 Q~b_dx{m  
Required: $^ubo5%  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. "&}mAWT%If  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: g/!Otgfu  
(a)Inventory Turnover Rate in 20×8; OSj%1KL  
(b)Gross Profit Ratio in 20×8; zG<0CZQ8  
(c)After Tax Return on Total Assets in 20×8; and (<n>EF#  
(d)Current Ratio as at December 31, 20×8 cT I,1U  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. ,;c{9H  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 _Po#ZGm~  
以下是未经审计财务报表的部分信息: RpjSTV8Tkm  
                             (单位:千元)  J(^ >?d'  
项目 20×8 20×7 '/dTqg*W  
营业收入 64 000 48 000 ^h`!f vyH  
营业成本 54 000 42 000 J7_8$B-j7  
净利润 30 -20 P$Ax c/H  
EL"4E',  
20×8年12月31日 20×7年12月31日 M{G$Pk8[  
存货 16 000 12 000 ThbP;CzI#  
流动资产 60 000 50 000 tgc@7  
总资产 100 000 90 000 Ty.drM  
流动负债 20 000 18 000 vmMV n-\#  
总负债 30 000 25 000 b~F!.^7Q  
在审计过程中,约翰发现以下事项: `TOX1cmw  
(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: @|Z*f\  
借:银行存款5 820 000 tG_-;03<`4  
  财务费用 180 000 Y5Ft96o))x  
  贷:应收票据6 000 000 9W$m D w6f  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 6OMb`A@/2  
借:营业外支出  3 000 000 "\}21B~{7'  
  贷:预计负债 3 000 000 [O [FCn  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: vrQFx~ZztH  
借:预计负债   3 000 000  juR  
  贷:银行存款  2 500 000 1O|RIv7F[/  
    营业外收入   500 000 +A&EKk%$ |  
要求: )\(lg*?:  
(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。 ,b.kw}k  
(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: e K\|SQb  
(a)20×8年存货周转率 zz[g{[SN  
(b)20×8年销售毛利率 E*h0#m|)  
(c)20×8年总资产净利率 )Gx": D  
(d)20×8年12月31日的流动比率 ^GrNfB[Qu  
(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) %}\ vW  
【答案】 %+D-y+hn  
(1)应选择营业收入作为计算重要性水平的基础。 1k*n1t):  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 kqQphKkL  
:~-)Sm+^  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 x_]",2 W'  
销售毛利率=(64000-54000)/64000×100%=15.63% w/hh 4ir  
总资产净利率=30/[(100000+90000)/2]=0.03% 3KDu!w@  
流动比率=60000/20000=3 3zk:59  
(3) XryQ)x(  
a.应建议做如下审计调整分录: O7! fI'R  
借:应收票据 6 000 000 2LtU;}7s  
  贷:短期借款 5 820 000 0c%@e2(N  
    财务费用  180 000 X+/{%P!w  
b.应建议做如下审计调整分录: ;L#L Dk{Za  
借:预计负债 3 000 000 []^PJ  
  贷:营业外支出 500 000 ;b{pzIe=F  
    其他应付款 2 500 000 {hlT` K  
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