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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)。 ll ^I ;o0  
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: w&Z.rB?  
                         (Expressed in RMB thousands) $\aJ.N6rb  
FINANCLAL STATEMENTS ITEMS "`V:4uz  
20×8 ?NxaJ^  
20×7 3 jghV?I{T  
xf; Tk   
Sales **]=!W  
64000 CpU y~  
48000 ?s]?2>p  
f9HoQDFsM  
Cost of sales 2UMX%+ "J  
54000 8"ulAx74>  
42000 &S[>*+}{+  
r@CbhD  
Net profit BO>[\!=y  
30 6n^vG/.M  
-20 L-|u=c-6  
L, 3%}_  
/~+j[o B  
December 31, 20×8 }0 Fu  
December 31, 20×7 % O*)'ni  
t?FPmbj v  
Inventory (/|f6_9!  
16000 ^= '+#|:  
12000 v{) *P.E  
} O:l]O`  
Current assets ]eI|_O^u  
60000 }q)dXFL=I#  
50000 #VuiY  
X1="1{8H  
Total assets {'o \#4 Wk  
100000 2SYV2  
90000 :+ AqY(Gz  
R}$A>)%dx  
Current liabilities "9,+m$nj  
20000 `o%Ua0x2  
18000 \; zix(N[5  
?ehUGvV2  
Total liabilities 0T:ZWRjH  
30000 |E FbT>  
25000 8cbgP $X  
`IK3e9QpcA  
 KRh?{  
During the audit, John has the following findings: '.zr:l  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: Gx-tPW}  
Dr. Cash in Bank  RMB 5820000 (oB9$Zz!t  
Dr. Financial Expenses RMB 180000 nn/_>%Y  
Cr. Notes Receivable RMB 6000000 Cce{aY  
(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: 5dhT?/qvc  
Dr. Non-operating Expenses RMB 3000000 (C hL$!x  
Cr. Provisions RMB 3000000 =mh)b]].4\  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 sX]ru^F3  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: z.*=3   
Dr. Provisions RMB 3000000 XD|vB+j\O  
Cr. Cash in Bank RMB 2500000 "3VMjF\  
Cr. Non-operating Income RMB 500000 E" b" VB  
Required: u/4|Akui  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. ^BQ*l5K  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: si|b>R&Z  
(a)Inventory Turnover Rate in 20×8; +7bV  
(b)Gross Profit Ratio in 20×8; G 4 C 7  
(c)After Tax Return on Total Assets in 20×8; and oW8 hC  
(d)Current Ratio as at December 31, 20×8 l}mzCIw%  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. ,7izrf8  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 < {Ir',;  
以下是未经审计财务报表的部分信息: }P"JP[#E\  
                             (单位:千元) -W XZOdUjs  
项目 20×8 20×7 fAV=O%^  
营业收入 64 000 48 000 c>e~$ b8  
营业成本 54 000 42 000 ceGo:Aa<)  
净利润 30 -20 ahm@ +/2  
{;ur~KE  
20×8年12月31日 20×7年12月31日 ( O/+.qb  
存货 16 000 12 000 } T1~fa  
流动资产 60 000 50 000 xnG,1doa  
总资产 100 000 90 000 H He~OxWg  
流动负债 20 000 18 000 R(F+Xg je  
总负债 30 000 25 000 B$%7U><'  
在审计过程中,约翰发现以下事项: 0Xw3h^%  
(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: U/bQ(,3}  
借:银行存款5 820 000 C6( WnO{6  
  财务费用 180 000 ^DS+O>  
  贷:应收票据6 000 000 7= x]p  
(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: ;&G8e* bM2  
借:营业外支出  3 000 000 XxEKv=_bc  
  贷:预计负债 3 000 000 [vY? !  
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{33%5  
借:预计负债   3 000 000  IMay`us]:8  
  贷:银行存款  2 500 000 bol#[_~  
    营业外收入   500 000 (@1*-4l  
要求: B0}f,J\  
(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。 f.&Y_G3a<  
(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: zE\@x+k.  
(a)20×8年存货周转率 N HL{.8L{  
(b)20×8年销售毛利率 0`dMT>&I  
(c)20×8年总资产净利率 =e$6o2!'}  
(d)20×8年12月31日的流动比率 @(H  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) Qs.g%  
【答案】 E>3fk  
(1)应选择营业收入作为计算重要性水平的基础。 pg'3j3JW$  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 L(i*v5?  
_P*<T6\J>  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 )Vb_0n=^  
销售毛利率=(64000-54000)/64000×100%=15.63% 4#BoS9d2I<  
总资产净利率=30/[(100000+90000)/2]=0.03% pu +" bq  
流动比率=60000/20000=3 1Q ^YaHzuW  
(3) C4~`3Mk  
a.应建议做如下审计调整分录: $!_]mz6*  
借:应收票据 6 000 000 ^?)o,djY&  
  贷:短期借款 5 820 000 '9MtIcNb  
    财务费用  180 000 idr,s\$>  
b.应建议做如下审计调整分录: HrZ\=1RB  
借:预计负债 3 000 000 )m Uc !TP  
  贷:营业外支出 500 000 :5`BhFAd  
    其他应付款 2 500 000 |Skk1 #  
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