论坛风格切换切换到宽版
  • 3694阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 Wvl>iHB  
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: @;}bBHQz{p  
                         (Expressed in RMB thousands) #n^P[Zw  
FINANCLAL STATEMENTS ITEMS .s 31D%N  
20×8 SCk2D!u  
20×7 3 $;6pY  
CIh@H6|  
Sales - | mWi  
64000 &H! 3]  
48000 R}F0_.  
r]eeKV,{p  
Cost of sales ;aBK4<-vl  
54000 bkkhx,Oi[G  
42000 ZCi~4&Z#  
Y) Y`9u<?  
Net profit ._m+@Uy]H}  
30 W=M`Bkw{  
-20 wZVY h  
;bVC7D~~4w  
]gYnw;W$  
December 31, 20×8 >N>WOLbb7(  
December 31, 20×7 i(9=` A}  
X3#/|>  
Inventory FR9<$   
16000 F)/}Q[o8  
12000 <=8REA?  
*vFVXJo  
Current assets a'w~7y!}  
60000 M}NmA  
50000 e Ll+F%@  
|du@iA]dP  
Total assets +MPM^m  
100000 Q[^IX  
90000 e{8z1t20:  
0 Vv 6B2<  
Current liabilities yfeX=h  
20000 pv&:N,p  
18000 mD-qJ6AM  
78>)<$+d  
Total liabilities 2b xkZS]  
30000 IbC(/i#%`  
25000 `O (ec  
k|Vq-w  
/ ]_T  
During the audit, John has the following findings: *@=in7*c  
(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: mdvooJ  
Dr. Cash in Bank  RMB 5820000 Gwxx W   
Dr. Financial Expenses RMB 180000 qEr2Y/:i"  
Cr. Notes Receivable RMB 6000000 kA?a}   
(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: `E>HpRcxD  
Dr. Non-operating Expenses RMB 3000000 '/U[ ui0{  
Cr. Provisions RMB 3000000 9tsI1]1[m  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 8 $0D-z  
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: M>dP 1  
Dr. Provisions RMB 3000000 V %'`nJ!  
Cr. Cash in Bank RMB 2500000 wEENN_w  
Cr. Non-operating Income RMB 500000 Kdk0#+xtP  
Required: {8UYu2t  
(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. &=H{ 36i@  
(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: q}>1Rr|U`  
(a)Inventory Turnover Rate in 20×8; lxy_O0n  
(b)Gross Profit Ratio in 20×8; F<q'ivj:w  
(c)After Tax Return on Total Assets in 20×8; and $9<q'hf<w  
(d)Current Ratio as at December 31, 20×8 GVk&n"9kp  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. S-{[3$  
【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。 k@U8K(:x  
以下是未经审计财务报表的部分信息: By{zX,6'  
                             (单位:千元) mZ 39 s  
项目 20×8 20×7 q65KxOf`  
营业收入 64 000 48 000 Wr Ht  
营业成本 54 000 42 000 zvV<0 Z  
净利润 30 -20 =LV7K8FSd  
^I03PIy0l  
20×8年12月31日 20×7年12月31日 XL@i/5C[  
存货 16 000 12 000 '_,/N!-V  
流动资产 60 000 50 000 OQMkpX-dH  
总资产 100 000 90 000 P'f =r%  
流动负债 20 000 18 000 }S51yDVG_  
总负债 30 000 25 000 W[BZ/   
在审计过程中,约翰发现以下事项: =r"8J5[f  
(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: t-Rfy`I3  
借:银行存款5 820 000 ^;jJVYx-PP  
  财务费用 180 000 dfY(5Wc+f  
  贷:应收票据6 000 000 _#@n^c  
(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: :;W[@DeO[  
借:营业外支出  3 000 000 Hs/ aU_  
  贷:预计负债 3 000 000 q`z/ S>  
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: !E!i`yF  
借:预计负债   3 000 000  y\K r@;q0w  
  贷:银行存款  2 500 000 z<aBGG  
    营业外收入   500 000 u~n*P``{  
要求: -SZXUN  
(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。 i^Vb42%y  
(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: W_l/Jp v!W  
(a)20×8年存货周转率 VZo[\sWf  
(b)20×8年销售毛利率 )QYg[<e6  
(c)20×8年总资产净利率 koOkm:(,  
(d)20×8年12月31日的流动比率 OE' ?3S  
(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) FY_.Vp  
【答案】 /a.4atb0  
(1)应选择营业收入作为计算重要性水平的基础。 3/c3e{,!  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Klfg:q:j+b  
G2 A#&86J{  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 0$)s? \  
销售毛利率=(64000-54000)/64000×100%=15.63% TI4#A E  
总资产净利率=30/[(100000+90000)/2]=0.03% @_s`@ ,=  
流动比率=60000/20000=3 >B>[_8=f@  
(3) O ]o7  
a.应建议做如下审计调整分录: nZZNx  
借:应收票据 6 000 000 xIu #  
  贷:短期借款 5 820 000 K"u-nroHW  
    财务费用  180 000 R<. <wQ4I  
b.应建议做如下审计调整分录: 2N*XzVplN  
借:预计负债 3 000 000 G8=2=/ !  
  贷:营业外支出 500 000 < kyT{[e+6  
    其他应付款 2 500 000 ?>c*[>LpZ  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个