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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)。 !^`ZHJ-3>;  
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: 8?I(wn  
                         (Expressed in RMB thousands) 3n6_yK+D  
FINANCLAL STATEMENTS ITEMS q;B-np?U  
20×8 gDAA>U3|$  
20×7 <M+ZlF-`  
-Frx{3  
Sales ,F:l?dfB\I  
64000 #a} fI  
48000 W0gaOew(^  
_CI!7%  
Cost of sales oSy[/Y44a  
54000 7CwG(c/5  
42000 ChmPO|2F  
o*r\&!NIw  
Net profit ,gkxZ{Eh  
30 JrCm >0g  
-20 *W# x#0j  
D ZLSn Ax  
m_(+-G  
December 31, 20×8 Z8nNZ<k  
December 31, 20×7 ApS/,cV  
^pZ(^  
Inventory >@y5R^B`  
16000 q] ,&$d^@  
12000 SjG=H%  
(*"R"Y  
Current assets M;3uG/E\  
60000 #^Sd r-   
50000 X$%RJ3t e  
2ht<"  
Total assets ^*}L 9Ot~  
100000 :K2N7?shA  
90000 n*bbmG1  
my*UN_]  
Current liabilities m 0un=>{  
20000 ZJ+q<n_4}  
18000 BnAia3z  
|!rD2T\Ef  
Total liabilities (x?A#o>%  
30000 W%~ S~wx  
25000 f]o DZO%^  
o.Q |%&1  
h r t\  
During the audit, John has the following findings: F/@#yQv?  
(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: [ &R-YQ@  
Dr. Cash in Bank  RMB 5820000 37 M7bB0  
Dr. Financial Expenses RMB 180000 )t @OHSl  
Cr. Notes Receivable RMB 6000000 ~Bj-n6QDE  
(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: ;:"~utL7  
Dr. Non-operating Expenses RMB 3000000 n;O 3.2  
Cr. Provisions RMB 3000000 "L{;=-e  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 u%h]k ,(E  
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: (AR-8  
Dr. Provisions RMB 3000000 0~n= |3*P  
Cr. Cash in Bank RMB 2500000 y>Nlj%XH  
Cr. Non-operating Income RMB 500000 i3#]_ p{  
Required: 0g`WRe  
(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. V^?+|8_(  
(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: ab3" ?.3m  
(a)Inventory Turnover Rate in 20×8; %&e5i  
(b)Gross Profit Ratio in 20×8; WY<ip<  
(c)After Tax Return on Total Assets in 20×8; and % J+'7'g  
(d)Current Ratio as at December 31, 20×8 Vs9fAAXS4  
(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. jY$ |_o.4  
【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。 uOm fpgO  
以下是未经审计财务报表的部分信息: I>ofSaN  
                             (单位:千元) mN ~;MR;  
项目 20×8 20×7 .Jou09+  
营业收入 64 000 48 000 CIYD'zR[ 2  
营业成本 54 000 42 000 HM ^rk  
净利润 30 -20 FC vR  
V&\ZqgDF  
20×8年12月31日 20×7年12月31日 qK(? \ t$  
存货 16 000 12 000 Yxi.A$g  
流动资产 60 000 50 000 ,uDB ]  
总资产 100 000 90 000 E/5w H/  
流动负债 20 000 18 000 !cWKY \lpv  
总负债 30 000 25 000 RZDZ3W(;h  
在审计过程中,约翰发现以下事项: 3MkF  
(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<}2zCZ  
借:银行存款5 820 000 o.y4&bC14;  
  财务费用 180 000 ?t? !)#X  
  贷:应收票据6 000 000 nA% -<  
(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: X0P<ifIv  
借:营业外支出  3 000 000 Udd|.JRd  
  贷:预计负债 3 000 000 `q4\w[0+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: ]sbu9O ^"f  
借:预计负债   3 000 000  7j._3'M=Kc  
  贷:银行存款  2 500 000 =]etw  
    营业外收入   500 000 =Z%&jul  
要求: $Fr$9 jq&  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 INcJXlv  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: FDpNM\SR1l  
(a)20×8年存货周转率 gIRFqEz@o  
(b)20×8年销售毛利率 F<G.!Y8!&  
(c)20×8年总资产净利率 6VCw>x  
(d)20×8年12月31日的流动比率 <qv:7@  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) o2F6K*u}  
【答案】 ]TD]    
(1)应选择营业收入作为计算重要性水平的基础。 iOzw)<  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 wK|&[m s  
5RZAs63t  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 @I_ A(cr  
销售毛利率=(64000-54000)/64000×100%=15.63% [.|tD  
总资产净利率=30/[(100000+90000)/2]=0.03% HLTz|P0JZ  
流动比率=60000/20000=3 QeU>%qKT  
(3) kw?RUt0-V  
a.应建议做如下审计调整分录: }2JSa8  
借:应收票据 6 000 000 [(UQQa=+  
  贷:短期借款 5 820 000 .B>|>W O  
    财务费用  180 000 8Ck:c45v  
b.应建议做如下审计调整分录: Q:@Y/4=  
借:预计负债 3 000 000 3$WK%"%T  
  贷:营业外支出 500 000 BKVvu}V(o  
    其他应付款 2 500 000 WYI? M  
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