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)。 '#Q\p6G&_
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: ~X-v@a
(Expressed in RMB thousands) q3D,hG_
FINANCLAL STATEMENTS ITEMS _=K\E0I.m
20×8 Hv*+HUc(:
20×7 &r!jjT
g6h=Q3@
Sales f9HoQDFsM
64000 2UMX%+ "J
48000 8"ulAx74>
&S[>*+}{+
Cost of sales =.IAd<C
54000 qhmA)AWG>
42000 v807)JwS
nu X`>Oy
Net profit pYj}
30 o;v_vCLO
-20 2U3WH.o
vv D515i
d z\yP
v~
December 31, 20×8 36d6KS 7
December 31, 20×7 RWZjD#5%Z
iwfH~
Inventory
>L^2Z*
16000 v"sN
K
12000 ~V/?/J$
ei
@$_w*TH
Current assets W3xObt3w\
60000 i+|/V[
50000 Vah.tOU
:+ AqY(Gz
Total assets R}$A>)%dx
100000 "9,+m$nj
90000 `o%Ua0x2
\; zix(N[5
Current liabilities ?e hUGvV2
20000 0T:ZWRjH
18000 | EFbT>
8cbgP
$X
Total liabilities #rx@
2zi
30000 /&RS+By(i
25000 =
$6
pL
AAK}t6
ETaLE[T%1
During the audit, John has the following findings: #.<(/D+
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: ig?Tj4kD
Dr. Cash in Bank RMB 5820000 [4HOWM>\
Dr. Financial Expenses RMB 180000 y73@t$|
Cr. Notes Receivable RMB 6000000 p"q4R2_/jh
(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: k5)e7Lb(
Dr. Non-operating Expenses RMB 3000000 Jek)`D
Cr. Provisions RMB 3000000 `f%sq*O ~
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 X
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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: +WSM<