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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)。 xBG&ZM4"^f  
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: sBS\S  
                         (Expressed in RMB thousands) g6Qzkvw)  
FINANCLAL STATEMENTS ITEMS g63:WX-\  
20×8 s7O?)f f  
20×7 )8ctNpQt  
~zRUJ2hD!  
Sales =NAL*4c+  
64000 z|}Anc[\  
48000 P^v`5v  
@`k!7? Sq  
Cost of sales f!P.=Qo[=  
54000 f|?i6.N> f  
42000 zdyS"H}  
nfy"M),et  
Net profit  gsc/IUk  
30 y2\, L  
-20 !-x^b.${B  
eN>=x40  
$b\Gl=YX^  
December 31, 20×8 E~2}rK+#)  
December 31, 20×7 %whPTc0P  
9g"a`a?c  
Inventory Gi]Pwo${  
16000 9g J`H'  
12000 `zC_?+  
$"J+3mO  
Current assets g[-'0d\1  
60000 M=26@ n  
50000 +H/^RvUjF  
)eY3[>`  
Total assets ~c! XQJ  
100000 ~?E x?!\9R  
90000 qQ/j+  
*M/3 1qI  
Current liabilities L2P~moVIi  
20000 h:" <x$F  
18000 .2!'6;K  
ff?:_q+.N  
Total liabilities  s4;SA  
30000 _(<[!c!@0  
25000 n8A*Y3~R  
cQu1WgQ G  
*<x EM-  
During the audit, John has the following findings: TTmNPp4q  
(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: _4owxYSDke  
Dr. Cash in Bank  RMB 5820000 50l=B]M  
Dr. Financial Expenses RMB 180000 `t {aN|3V[  
Cr. Notes Receivable RMB 6000000 @4T+0&OI10  
(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: 4tCyd5u a8  
Dr. Non-operating Expenses RMB 3000000 ;,JCA# N  
Cr. Provisions RMB 3000000 477jS6^e&  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 x76<u:  
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: r?\hZ*|M  
Dr. Provisions RMB 3000000 fi:Z*-  
Cr. Cash in Bank RMB 2500000 opjrU$<]N  
Cr. Non-operating Income RMB 500000 #";(&|7  
Required: QlSZr[^v  
(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.  PZf^r  
(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: LC*@ /((  
(a)Inventory Turnover Rate in 20×8; PD:" SfV,G  
(b)Gross Profit Ratio in 20×8; #8%Lc3n  
(c)After Tax Return on Total Assets in 20×8; and 1}QU\N(t  
(d)Current Ratio as at December 31, 20×8 $wdIOfaH  
(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. 9-Qu b+0o  
【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。 W _yVVr  
以下是未经审计财务报表的部分信息: c+_F nA  
                             (单位:千元)  z4&|~-m,  
项目 20×8 20×7 tl CgW)<?  
营业收入 64 000 48 000 $0AN5 |`g\  
营业成本 54 000 42 000 )`,3/i9C$  
净利润 30 -20 31  QT  
A>xFNem  
20×8年12月31日 20×7年12月31日 x a7x 2]~-  
存货 16 000 12 000 |TkMrj0  
流动资产 60 000 50 000 Zc{at}{  
总资产 100 000 90 000 +K; X$kB  
流动负债 20 000 18 000 ]gQgNn?  
总负债 30 000 25 000 3O:Z;YP:<  
在审计过程中,约翰发现以下事项: AHIk7[w  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: @L=xY[&{  
借:银行存款5 820 000 -SlLX\>p  
  财务费用 180 000 e#0R9+"Ba  
  贷:应收票据6 000 000 4@4$kro  
(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: ,+oQ 5c(f  
借:营业外支出  3 000 000 3EI$tP@4  
  贷:预计负债 3 000 000 mPi4.p)  
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: 0%cbno@1V  
借:预计负债   3 000 000  H8mmmt6g  
  贷:银行存款  2 500 000 t1 OnA#]/_  
    营业外收入   500 000 TF^Rh4  
要求: (m|p|rL  
(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。 2Rc#{A  
(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: ]pzf{8%  
(a)20×8年存货周转率 "/S-+Ufn  
(b)20×8年销售毛利率 1Vp[' &  
(c)20×8年总资产净利率 <JuP+\JAm  
(d)20×8年12月31日的流动比率 H CZ#7Z  
(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) TXv3@/>ZlG  
【答案】 ,*+F*:o(m  
(1)应选择营业收入作为计算重要性水平的基础。 pyq~_ Bng  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 "S,,BjL  
\@N8[  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 %{Kp#R5E  
销售毛利率=(64000-54000)/64000×100%=15.63% sPyq.oG  
总资产净利率=30/[(100000+90000)/2]=0.03% .Lr;{B  
流动比率=60000/20000=3 p[!&D}&6h  
(3) :3gtc/pt>  
a.应建议做如下审计调整分录: YiTiJ9jf  
借:应收票据 6 000 000 K pDKIi  
  贷:短期借款 5 820 000 ,gVA^]eDh  
    财务费用  180 000 ,ZHIXylZ  
b.应建议做如下审计调整分录: `%ZM(9T  
借:预计负债 3 000 000 Ovxs+mQ  
  贷:营业外支出 500 000 "iMuA  
    其他应付款 2 500 000 sy. FMy+  
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