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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)。 ]yA_N>k2K  
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: 9|//_4]  
                         (Expressed in RMB thousands) D]d2opBLj  
FINANCLAL STATEMENTS ITEMS ; J8 25CE  
20×8 S;S_<GX  
20×7 U6oab9C?k  
|C;*GeyS;J  
Sales ,T7(!)dR  
64000 SL>0_  
48000 x<{)xP+|  
j~Ubpf  
Cost of sales )"<:Md$7  
54000 a5%IjgQ&z  
42000 (+0yZ7AZ  
gnU##Km|  
Net profit j es[a  
30 5K?%Eo72!=  
-20 WhR'MkfL  
k'+Mc%pg4E  
%R1$M318  
December 31, 20×8 O.+X,CQG*  
December 31, 20×7 <4P"1#nHQ+  
;923^*\:F{  
Inventory k%lz%r  
16000 {siIRl2&  
12000 t~FOaSt  
!Ql &Ls  
Current assets yS(tF`H[  
60000 yn-TN_/Y,  
50000 X7& ^"|:  
W=T,hOyh<W  
Total assets SiSx ym  
100000 kc70HrG  
90000 a,*~wmg  
Tof H =d  
Current liabilities S`GM#(t@_  
20000 Md,KW#  
18000 pwO U6A!  
z8hAZ?r1`  
Total liabilities `=cOTn52  
30000 ~b.e9FhdA  
25000 | WMq&-$D  
>D /+04w  
j #)K /`  
During the audit, John has the following findings: }N<> z  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: ]QAMCu(>  
Dr. Cash in Bank  RMB 5820000 U49 `!~b7  
Dr. Financial Expenses RMB 180000 }Ii5[nRN  
Cr. Notes Receivable RMB 6000000 ,\n%e'  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: knJoVo]  
Dr. Non-operating Expenses RMB 3000000 Vtr5<:eEx  
Cr. Provisions RMB 3000000 }H<8 7zH  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ZJ|'$=lR  
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: )S6"I  
Dr. Provisions RMB 3000000 IF$*6 ,v.z  
Cr. Cash in Bank RMB 2500000 !o&b:7  
Cr. Non-operating Income RMB 500000 9n[ovX 7n!  
Required: gT~Yn~~b  
(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. T.p:`}M a  
(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: &*wc` U  
(a)Inventory Turnover Rate in 20×8; Z>zW83a  
(b)Gross Profit Ratio in 20×8; !q_fcd^c  
(c)After Tax Return on Total Assets in 20×8; and y6S:[Z{~A  
(d)Current Ratio as at December 31, 20×8 )mw&e}jRV  
(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. .IJgkP)!]  
【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。 KnuQ 5\y  
以下是未经审计财务报表的部分信息: 1WW`%  
                             (单位:千元) VDP \E<3"  
项目 20×8 20×7 q!P{a^Fnc  
营业收入 64 000 48 000 N^{+1u7  
营业成本 54 000 42 000 x<%V&<z1g  
净利润 30 -20 5b^`M  
52JtEt7E  
20×8年12月31日 20×7年12月31日 o7W1sD1O  
存货 16 000 12 000 <ny)yK  
流动资产 60 000 50 000 To"J>:l  
总资产 100 000 90 000 !Yan}{A,  
流动负债 20 000 18 000 EFb"{L  
总负债 30 000 25 000 %VD>S  
在审计过程中,约翰发现以下事项: 1 Xi.OGl  
(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: ry%Fs&V*>  
借:银行存款5 820 000 uY6|LTK&x  
  财务费用 180 000 _ X* A  
  贷:应收票据6 000 000 W;Ei>~E  
(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: h!L6NS_Q,  
借:营业外支出  3 000 000 z_LN*u  
  贷:预计负债 3 000 000 Ce0YO~I  
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: 7#BU d/  
借:预计负债   3 000 000  u`2[V4=L  
  贷:银行存款  2 500 000 ?yq1\G)]  
    营业外收入   500 000 It/IDPx4ga  
要求: V 2WcPI^  
(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。 6X@$xe847[  
(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: 7FiQTS B:  
(a)20×8年存货周转率 3M[b)At V.  
(b)20×8年销售毛利率 BL^8gtdn  
(c)20×8年总资产净利率 `:I<Jp  
(d)20×8年12月31日的流动比率 TE.O@: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) (wRJ"Nwu  
【答案】  \tWFz(  
(1)应选择营业收入作为计算重要性水平的基础。 3 O)^Hq+9  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Mh+ym]6\(k  
#AJo75E%  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 J!GWP:b3  
销售毛利率=(64000-54000)/64000×100%=15.63% Zh]FL8[ nc  
总资产净利率=30/[(100000+90000)/2]=0.03% k7gm)}RKcu  
流动比率=60000/20000=3  :nHa-N3  
(3) mw*BaDN@Q  
a.应建议做如下审计调整分录: EhOy<f[4W  
借:应收票据 6 000 000 ^<}eONa  
  贷:短期借款 5 820 000 ,'m<YTF  
    财务费用  180 000 ]8qFxJ+2^  
b.应建议做如下审计调整分录: > v~?Vd(  
借:预计负债 3 000 000 2/c^3[ccR  
  贷:营业外支出 500 000 W_E0+  
    其他应付款 2 500 000 18AKM  
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