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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)。 l0%qj(4`6&  
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: F7r!zKXZ  
                         (Expressed in RMB thousands) >PD*)Uq&  
FINANCLAL STATEMENTS ITEMS O=C z*j  
20×8 M],}.l  
20×7 D:yj#&I  
;jEDGKLq  
Sales (g8<"< N ?  
64000 1dgy-$H~  
48000 l(CMP!mY  
X$<s@_#1  
Cost of sales r?l7_aBv3  
54000 V&75n.L  
42000 >%o\Ue  
MI,b`pQ  
Net profit N7b+GqYpF>  
30 {+&qC\YF  
-20 E>} (r%B  
GQP2-cSZ  
JQt Bt2  
December 31, 20×8 ? V0!N;  
December 31, 20×7 G; *jL4  
0F495'*A  
Inventory 5/ee&sJR  
16000 ,+gU^dc|hq  
12000 `<z"BGQ  
"Y> #=>8  
Current assets kX2bU$1Q,i  
60000 HL^+:`,  
50000 ZB5:FtW4  
XIAHUT5~J  
Total assets b,8\i|*!f  
100000 ~rN:4Q]/  
90000 W8$ky[2R  
\.`;p  
Current liabilities xejQ!MAB  
20000 8K]5fkC|  
18000 3($cBC  
+4N7 _Y  
Total liabilities (&W&1KT  
30000 su/!<y  
25000 jc4#k+sb  
"x+o(jOy  
gyz#:z$p^  
During the audit, John has the following findings: DxFmsjX[L  
(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: e#+u8LrN  
Dr. Cash in Bank  RMB 5820000 8R) 0|v&;  
Dr. Financial Expenses RMB 180000 |[RoR  
Cr. Notes Receivable RMB 6000000 x e~lV  
(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: Em%0C@C  
Dr. Non-operating Expenses RMB 3000000 &tAhRMa  
Cr. Provisions RMB 3000000 i; qb\  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 7O=N78M  
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: lhx"<kR 4  
Dr. Provisions RMB 3000000 qPn }$1+~  
Cr. Cash in Bank RMB 2500000 <? Z[X{  
Cr. Non-operating Income RMB 500000 ``zgw\f[%  
Required: YT*_ vmJV  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. b6mSPH@  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: pdz_qj!Z  
(a)Inventory Turnover Rate in 20×8; l8Xgz aW  
(b)Gross Profit Ratio in 20×8; ,v#F6xv8  
(c)After Tax Return on Total Assets in 20×8; and B=>VP-:  
(d)Current Ratio as at December 31, 20×8 o4%H/|Oq.  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. e={X{5z0  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 - kGwbV}  
以下是未经审计财务报表的部分信息: fI_I0dc.p  
                             (单位:千元) ,R-T( <r  
项目 20×8 20×7 X6hp}  
营业收入 64 000 48 000 K~C6dy  
营业成本 54 000 42 000 !iys\ AV  
净利润 30 -20 %OIJ.  
am'11a@*  
20×8年12月31日 20×7年12月31日 Z~?1xJ&  
存货 16 000 12 000 .~nk' m  
流动资产 60 000 50 000 *&=sL  
总资产 100 000 90 000 2@A%;f0Q  
流动负债 20 000 18 000 yobcAV`  
总负债 30 000 25 000 : aIS>6  
在审计过程中,约翰发现以下事项: hR g?H  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: W RBCNra  
借:银行存款5 820 000 XY_zF F  
  财务费用 180 000 =T?:b8yV  
  贷:应收票据6 000 000 |g$n-t  
(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: cbton<r~  
借:营业外支出  3 000 000 1 +0-VRl  
  贷:预计负债 3 000 000 SJ4+s4!l <  
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: ,ce sQ ou  
借:预计负债   3 000 000   1?oX"  
  贷:银行存款  2 500 000 NMM$ m!zg  
    营业外收入   500 000 ]T?Py)  
要求:  y[C++Q  
(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。 (uxe<'Co|  
(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: }Ai_peO0a  
(a)20×8年存货周转率 InAx;2'A:  
(b)20×8年销售毛利率 --> ~<o  
(c)20×8年总资产净利率 9GV1@'<Y]  
(d)20×8年12月31日的流动比率 U5iyvU=UG  
(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) ~YH'&L.O  
【答案】 !:GlxmtoW?  
(1)应选择营业收入作为计算重要性水平的基础。 o#^(mGj_.  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 *%nV<}e^_=  
`<"@&N^d  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 |h7 d #V>  
销售毛利率=(64000-54000)/64000×100%=15.63% 6w"_sK?  
总资产净利率=30/[(100000+90000)/2]=0.03% fK0VFN8<I  
流动比率=60000/20000=3 *K57($F  
(3) C-}@.wr(  
a.应建议做如下审计调整分录: MyJ\/`8  
借:应收票据 6 000 000 ev{;}2~V  
  贷:短期借款 5 820 000 4eRV?tE9  
    财务费用  180 000 4X1!t   
b.应建议做如下审计调整分录: #hQ#_7  
借:预计负债 3 000 000  Fhk 8  
  贷:营业外支出 500 000 VqIzDs  
    其他应付款 2 500 000 @mJ# ~@*(  
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