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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)。 F{eI[A  
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: 1Uc/ r>u9  
                         (Expressed in RMB thousands) LKM;T-  
FINANCLAL STATEMENTS ITEMS fHgvh&FU  
20×8 ?V =#x.9  
20×7 }4q1"iMlO  
cE*d(g  
Sales Md*.q^:  
64000 }Rq{9j,%  
48000 gq.l=xS  
N}'2GBqfU4  
Cost of sales &iaS3x  
54000 D0X!j,Kc  
42000 "BC;zH:  
55zy]|F"  
Net profit N@I=X-7nh|  
30 :;w#l"e7<  
-20 8)YDUE%VH  
/Uni6O)oc  
ro uaT  
December 31, 20×8 p<\7" SB=  
December 31, 20×7 Z)<lPg!YAR  
.i3_D??  
Inventory (J.k\d   
16000 Upz?x{>x  
12000 Oh,]"(+  
1P G"IaOb  
Current assets Cq}E5M  
60000 wAc;{60s]  
50000 2k^'}7G%  
wT+\:y  
Total assets _W>xFBy  
100000 yVyh\u\  
90000 z2  mjm  
{n(/ c33  
Current liabilities KESM5p"f  
20000 c'wU$xt.w  
18000 U,Fyi6{~  
{=ATRwUL  
Total liabilities mTLJajE/  
30000 @iN"]GFjS  
25000 9u%(9Ae  
FzG>iC}  
m{r#o?  
During the audit, John has the following findings: ?$VkMu$2k  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: -0P9|;h5  
Dr. Cash in Bank  RMB 5820000 k +Cwnp  
Dr. Financial Expenses RMB 180000 _Sl3)  
Cr. Notes Receivable RMB 6000000 ==EB\>g|  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: ZWQ/BgKB  
Dr. Non-operating Expenses RMB 3000000 =X7_!vSv  
Cr. Provisions RMB 3000000 4B)%I`  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 9^@)R ED  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ;*WG9Y(W  
Dr. Provisions RMB 3000000 \susLD  
Cr. Cash in Bank RMB 2500000 Pk;YM}  
Cr. Non-operating Income RMB 500000 \r"gqv)^  
Required: ?/8V%PL~$  
(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. - B?c F9  
(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: Z}.ZTEB  
(a)Inventory Turnover Rate in 20×8; -,2CMS#N  
(b)Gross Profit Ratio in 20×8; .AZwVP<  
(c)After Tax Return on Total Assets in 20×8; and & d\ y:7  
(d)Current Ratio as at December 31, 20×8 =Q*3\ )7  
(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. me- uPm  
【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。 BAtjYPX'w  
以下是未经审计财务报表的部分信息: U*?`tdXJ$  
                             (单位:千元) *D.Ajd.G  
项目 20×8 20×7 >T-4!ZvS\j  
营业收入 64 000 48 000 /i# ";~sO  
营业成本 54 000 42 000 UqNUX?(  
净利润 30 -20 Y(R.<LtY  
A WJA?  
20×8年12月31日 20×7年12月31日 #/{3qPN?@  
存货 16 000 12 000 -!}3bl*(7  
流动资产 60 000 50 000 z"Mk(d@-E  
总资产 100 000 90 000 Ih OAMH1  
流动负债 20 000 18 000 QW tDZ>  
总负债 30 000 25 000 M=3gV?N  
在审计过程中,约翰发现以下事项: RGrQ>'RL  
(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: opMnLor  
借:银行存款5 820 000 ` 46z D ?  
  财务费用 180 000 E;[Uhh|78!  
  贷:应收票据6 000 000 [bRE=Zr$Ry  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: o4wSt6gBcJ  
借:营业外支出  3 000 000 ~H1<8py\J  
  贷:预计负债 3 000 000 _ ,/~P)  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: N1B$z3E *  
借:预计负债   3 000 000  y G3aF(  
  贷:银行存款  2 500 000 SZ}=~yoD(  
    营业外收入   500 000 eze%RjO}  
要求: n2EPx(~  
(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。 #'0Yzh]qc  
(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: ]qxl^Himq  
(a)20×8年存货周转率 }1W@  
(b)20×8年销售毛利率 {Ay dt8  
(c)20×8年总资产净利率 %D5F7wB   
(d)20×8年12月31日的流动比率 @\o"zU  
(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) Eku  9u  
【答案】 G? XS-oSv  
(1)应选择营业收入作为计算重要性水平的基础。 -Jw4z# /-  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 T6QRr}8`/J  
r$8'1s37`  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 cqSXX++CS,  
销售毛利率=(64000-54000)/64000×100%=15.63% Hf\sF(, (  
总资产净利率=30/[(100000+90000)/2]=0.03% :mW< E  
流动比率=60000/20000=3 <fM}Kk  
(3) b $J S|  
a.应建议做如下审计调整分录: ~$J(it-a  
借:应收票据 6 000 000 a[ayr$Hk?  
  贷:短期借款 5 820 000 wjD<"p;P  
    财务费用  180 000 cR_pC 9z  
b.应建议做如下审计调整分录: ][ IOlR  
借:预计负债 3 000 000 X-(4/T+v  
  贷:营业外支出 500 000 n:P:im?,y*  
    其他应付款 2 500 000 "RN] @p#m  
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