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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)。 i-jrF6&  
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: a23XrX  
                         (Expressed in RMB thousands) YAdk3y~pL  
FINANCLAL STATEMENTS ITEMS k4E2OyCFoJ  
20×8 Vsj1!}X:  
20×7 ?~:4O}5Ax  
_'*Vcu`Y  
Sales K\trT!I  
64000 j&N {j_ M  
48000 ?Tlt(%f  
G`e!WvC  
Cost of sales <G_71J`MLC  
54000 mx!EuF$I  
42000 n1Wo<$#  
6/3oW}O o  
Net profit ufi:aE=}  
30 <-h[I&."  
-20  FKH_o  
RxYC]R^78  
 ?8/T#ox  
December 31, 20×8 iAr]Ed"9|  
December 31, 20×7 )Tl]1^  
uqs Vq0H  
Inventory Y6[ O s1  
16000 AX]cM)w  
12000 *}'3|e4w}  
4c]=kbGW  
Current assets b{Bef*`/  
60000 ]~@uStHn  
50000 ]@6L,+W"  
RI3GAd  
Total assets 3^,p$D<T:,  
100000 N[zR%(YS  
90000 C klIrD{  
=.]{OT  
Current liabilities @b9qBJfQ  
20000 ]p@q.P  
18000 LL_@nvu}M  
2w;Cw~<=d  
Total liabilities FmhT^   
30000 v hGX&   
25000 XE$;Z'Qhjm  
m2\[L/W]  
:I2spBx  
During the audit, John has the following findings: Sw.Kl 0M  
(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: aQj"FUL  
Dr. Cash in Bank  RMB 5820000 j  6dlAe  
Dr. Financial Expenses RMB 180000 4jw q $G  
Cr. Notes Receivable RMB 6000000 T`2a)  
(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: tRbZX{  
Dr. Non-operating Expenses RMB 3000000 .1f!w!ltVR  
Cr. Provisions RMB 3000000 "9#hk3*GqX  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 b=kY9!GN,v  
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: +O4//FC-"  
Dr. Provisions RMB 3000000 %F87"v~  
Cr. Cash in Bank RMB 2500000 pD]2.O  
Cr. Non-operating Income RMB 500000 @GWlo\rM6^  
Required: l:OXxHxRi  
(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. $wcTU l  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: tP89gN^PA|  
(a)Inventory Turnover Rate in 20×8; Zm vtUma  
(b)Gross Profit Ratio in 20×8; XZ"oOE0=  
(c)After Tax Return on Total Assets in 20×8; and `0`#Uf_/$  
(d)Current Ratio as at December 31, 20×8 d~KTUgH'<  
(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. MM*9Q`cB  
【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。 kvN<o-B  
以下是未经审计财务报表的部分信息: Flaqgi/j  
                             (单位:千元) w>4( hGO  
项目 20×8 20×7 H<"EE15  
营业收入 64 000 48 000 bD=R/yA  
营业成本 54 000 42 000 r_MP[]f|0  
净利润 30 -20 {S`Rr/E|%  
qOAhBZ~  
20×8年12月31日 20×7年12月31日 epI~w  
存货 16 000 12 000 [W99}bi$  
流动资产 60 000 50 000 G_}oI|B  
总资产 100 000 90 000 DAy|'%rF1-  
流动负债 20 000 18 000 xLP8*lvy  
总负债 30 000 25 000 69 J4p=c,  
在审计过程中,约翰发现以下事项: W~5gTiBZ]  
(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: E(*S]Z[  
借:银行存款5 820 000 \[ W`hhJ  
  财务费用 180 000 Gh}* <X;N  
  贷:应收票据6 000 000 g&\;62lV%  
(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: "?6R"Vk?:  
借:营业外支出  3 000 000 ypNeTR$4  
  贷:预计负债 3 000 000 A:\_ \B%<  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ,=2)1I]  
借:预计负债   3 000 000  Jw^h<z/Ux  
  贷:银行存款  2 500 000 0R;`)V\^  
    营业外收入   500 000  CVZ 4:p  
要求: KVHK~Y-G  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 @ev^e !B  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: }OSfC~5P  
(a)20×8年存货周转率 2<*Yq 8  
(b)20×8年销售毛利率 0 ke1KKy/d  
(c)20×8年总资产净利率 `FK qVd  
(d)20×8年12月31日的流动比率 D=)qd@,K  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) qv`:o `  
【答案】 m|[cEZxHB  
(1)应选择营业收入作为计算重要性水平的基础。 r#d]"3tH  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 )O\l3h"  
U+ uIuhz  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 _+gpdQq\p  
销售毛利率=(64000-54000)/64000×100%=15.63% V/ZWyYxjLi  
总资产净利率=30/[(100000+90000)/2]=0.03% PAiVUGp5[  
流动比率=60000/20000=3 /x /W>J2  
(3) Lve$H(GHT  
a.应建议做如下审计调整分录: 1(kd3 qX  
借:应收票据 6 000 000 w_YY~Af  
  贷:短期借款 5 820 000 Y 'y$k  
    财务费用  180 000 .yb8<qs  
b.应建议做如下审计调整分录: `KE(R8y  
借:预计负债 3 000 000 xG(:O@  
  贷:营业外支出 500 000 K,*IfHi6[  
    其他应付款 2 500 000 M+4S>Sjw  
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