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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)。 .XVL JJ#  
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: Gm3`/!r  
                         (Expressed in RMB thousands) %mD{rG9  
FINANCLAL STATEMENTS ITEMS /{ P-WRz>  
20×8 "c?31$6  
20×7 V6h8+|hK  
6__HqBQ  
Sales Ino]::ZJ/  
64000 i)Q d>(v  
48000 VS!v7-_N5  
\zwm:@lG  
Cost of sales _y sakn  
54000 c.5u \ I9"  
42000 aT+w6{%Z  
A0,e3gb  
Net profit 'i:lV'  
30 P}>>$$b\Yi  
-20 :h/v"2uDN  
1)qD)E5&cf  
)>^Ge9d]  
December 31, 20×8 1C]BaPbL  
December 31, 20×7 @?;)x&<8?3  
[d-Y1  
Inventory B52dZb  
16000 CJw zjH  
12000 rx@i .+  
HD1/1?y!@q  
Current assets k*C[-5&#  
60000 rY&#g%B6Fp  
50000 Fey^hx w =  
${}9/(x/^  
Total assets U!K#g_}  
100000 z]LVq k  
90000 wehiX7y  
PnB2a'(^@?  
Current liabilities `*`ZgTV  
20000 -j:yEZ4Oy  
18000 T|j=,2_  
V$oj6i{ky  
Total liabilities o>T +fBHE  
30000 -w8?Ur1x:  
25000 X?JtEQ~>  
4L4u<  
8Bh micU  
During the audit, John has the following findings: + Okw+v  
(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: AAKc8 {  
Dr. Cash in Bank  RMB 5820000 )]<^*b>  
Dr. Financial Expenses RMB 180000 ,^< 39ng  
Cr. Notes Receivable RMB 6000000 3H4T*&9;n  
(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: "(kiMo g-  
Dr. Non-operating Expenses RMB 3000000 -mo4`F  
Cr. Provisions RMB 3000000 ZP&iy$<L  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 rSm#/)4A  
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: ,_D@ggL-  
Dr. Provisions RMB 3000000 /F''4%S?E  
Cr. Cash in Bank RMB 2500000 gw%L M7yQR  
Cr. Non-operating Income RMB 500000 b^()[4M;  
Required: L `=*Pwcj  
(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. z(2G"}  
(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: LfK/wSvWw  
(a)Inventory Turnover Rate in 20×8; 4!-R&<TLve  
(b)Gross Profit Ratio in 20×8; BO6XY90(  
(c)After Tax Return on Total Assets in 20×8; and w\V<6_[vv.  
(d)Current Ratio as at December 31, 20×8 F[0~{*/|G  
(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. x")Bmw$  
【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。 a5d_= :S ;  
以下是未经审计财务报表的部分信息: jHA(mU)b  
                             (单位:千元) y&\t72C$Fi  
项目 20×8 20×7 -Ekf T_  
营业收入 64 000 48 000 0AoWw-H6V  
营业成本 54 000 42 000 f8 UO`*O  
净利润 30 -20 fD8GAav  
qzLD  
20×8年12月31日 20×7年12月31日 s$0dLEa9  
存货 16 000 12 000 w vI v+Q9  
流动资产 60 000 50 000 [D<(xr&N%  
总资产 100 000 90 000 D5].^*AbZ  
流动负债 20 000 18 000 HzuG- V  
总负债 30 000 25 000 Sco'] ^#(  
在审计过程中,约翰发现以下事项: EaH/G g3  
(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: v:>sS_^  
借:银行存款5 820 000 osLEH?iKW  
  财务费用 180 000 wqa p~X  
  贷:应收票据6 000 000 ?[WUix;  
(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: 98 uMD  
借:营业外支出  3 000 000 ,:V[H8 ?  
  贷:预计负债 3 000 000 <;jg/  
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: U^DR'X=  
借:预计负债   3 000 000  LfCgvq6/pO  
  贷:银行存款  2 500 000 62G %.'7  
    营业外收入   500 000 l2wu>Ar7.  
要求: beV+3HqB8  
(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。 Eq=JmO'gHs  
(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: 2Qc_TgWF  
(a)20×8年存货周转率 ou]jm=4[  
(b)20×8年销售毛利率 r?pFc3 ~N  
(c)20×8年总资产净利率 iuM ,a F  
(d)20×8年12月31日的流动比率 04}c_XFFE  
(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) RmO kb~  
【答案】 8|+@A1)&4  
(1)应选择营业收入作为计算重要性水平的基础。 y`/:E<fVk  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 !.4q{YWcYk  
"avG#rsH  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 gd]_OY7L  
销售毛利率=(64000-54000)/64000×100%=15.63% IEI&P RD  
总资产净利率=30/[(100000+90000)/2]=0.03% NpbZt;%t  
流动比率=60000/20000=3 gl2l%]=\'  
(3) Vy c  
a.应建议做如下审计调整分录: &0d5".|s  
借:应收票据 6 000 000 "{~^EQq,  
  贷:短期借款 5 820 000 !2/o]_K@+  
    财务费用  180 000 o0dD  
b.应建议做如下审计调整分录: "tDB[?  
借:预计负债 3 000 000 0fV}n:4Pq  
  贷:营业外支出 500 000 Wrt5 eYy  
    其他应付款 2 500 000 Kv#Q$$)r  
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