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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)。 ~{>?*Gd&T  
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: 52zGJ I*  
                         (Expressed in RMB thousands) weMww,:^[  
FINANCLAL STATEMENTS ITEMS 'cDx{?  
20×8 PZ8U6K'  
20×7 RnfXN)+P  
y'ja< 1I>  
Sales AgF5-tz6x  
64000 5sde  
48000 Q4s&E\}  
6)]f6p&e  
Cost of sales A{o'z_zC  
54000 Hg}I]!B  
42000 RANPi\]  
?(KvQK|d4  
Net profit U3vEdw<lV  
30 puJ#w1!x`  
-20 .V6-(d  
"fQRk  
o?Sla_D   
December 31, 20×8 bAxTL If  
December 31, 20×7 Bd bJ< Is  
O}Ui`eWU  
Inventory Mu_i$j$vvP  
16000 &ntBU]< q  
12000 E(<LvMiCa  
e1 *__'  
Current assets xSpC'"   
60000 Y ?]G}5  
50000 sc`"P-J+vp  
qUhRu>   
Total assets )Du -_Z  
100000 #:3r4J%+~  
90000 |pZo2F!.  
U6 82 Th  
Current liabilities w5]"ga>Y  
20000 Wf02$c0#K  
18000 }wt%1v-10U  
|U[y_Y\a  
Total liabilities dhRJg"vrQ  
30000 +I|8Q|^SD  
25000 Ri:p8  
o%(bQV-T  
(0*v*kYdL+  
During the audit, John has the following findings: g jG2  
(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: hQh9ok8S  
Dr. Cash in Bank  RMB 5820000 zCXqBuvu1  
Dr. Financial Expenses RMB 180000 `rWB`q|i<  
Cr. Notes Receivable RMB 6000000 ||TtNH  
(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: SqB/4P   
Dr. Non-operating Expenses RMB 3000000 s*,cF6  
Cr. Provisions RMB 3000000 _=`x])mM  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 AfWl6a?T8:  
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: {K aN,td9  
Dr. Provisions RMB 3000000 y[HQBv  
Cr. Cash in Bank RMB 2500000 OKY+M^PP  
Cr. Non-operating Income RMB 500000 Mps *}9  
Required: 0*(K DDv  
(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. @vH2Vydu  
(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: jOv"<  
(a)Inventory Turnover Rate in 20×8; 5]"BRn1*  
(b)Gross Profit Ratio in 20×8; %= u/3b:o  
(c)After Tax Return on Total Assets in 20×8; and =mrY/ : V  
(d)Current Ratio as at December 31, 20×8 9EgP9up{6!  
(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. N2~$r pU3  
【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。 oW'PO Ar  
以下是未经审计财务报表的部分信息: `!c,y~r[  
                             (单位:千元) o<4D=.g7D  
项目 20×8 20×7 7u%a/<  
营业收入 64 000 48 000 nlfPg-78B+  
营业成本 54 000 42 000 rnvQ<671W  
净利润 30 -20 vnsSy33K  
u7k|7e=xk  
20×8年12月31日 20×7年12月31日 QaMDGD  
存货 16 000 12 000 &G{2s J5{  
流动资产 60 000 50 000 2,AaP*,  
总资产 100 000 90 000 gg8c7d:Q  
流动负债 20 000 18 000 ;/Q6 i  
总负债 30 000 25 000 5-p.MGso  
在审计过程中,约翰发现以下事项: J/S{FxNe]  
(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: qc0 B<,x7  
借:银行存款5 820 000 w??c1)  
  财务费用 180 000 6+%-GgPf  
  贷:应收票据6 000 000 npj/7nZj  
(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: ]V<"(?,K  
借:营业外支出  3 000 000 7Dl%UG]  
  贷:预计负债 3 000 000 4;\Y?M}g?  
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: %8Yyj{^!(  
借:预计负债   3 000 000  aF])"9  
  贷:银行存款  2 500 000 ^g]xU1] *  
    营业外收入   500 000 9-- dRTG  
要求: *]!l%Uf%  
(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。 fOW_h  
(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: TSXTc'  
(a)20×8年存货周转率 >ITEd  
(b)20×8年销售毛利率 .YiaXP  
(c)20×8年总资产净利率 {bTeAfbf]  
(d)20×8年12月31日的流动比率 LVmY=d>  
(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) DQ5W6W  
【答案】 0#`)Prop6  
(1)应选择营业收入作为计算重要性水平的基础。 p"KV*D9b  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 8*)4"rS  
E._hg+ (Hi  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ;.0LRWcJ  
销售毛利率=(64000-54000)/64000×100%=15.63% T&4fBMBp,%  
总资产净利率=30/[(100000+90000)/2]=0.03% WY.5K =}  
流动比率=60000/20000=3 6H6Law!)  
(3) L<E/,IdE  
a.应建议做如下审计调整分录: [|z'"Gk{  
借:应收票据 6 000 000 Oo/8Y E @  
  贷:短期借款 5 820 000 >t,O2~  
    财务费用  180 000 ! OfO:L7-  
b.应建议做如下审计调整分录: x:C@)CAr  
借:预计负债 3 000 000 EP0a1. C  
  贷:营业外支出 500 000 iPkT*Cl8  
    其他应付款 2 500 000 ~ a >S#S  
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