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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)。 iZZ (4  
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: ,<A$h3*  
                         (Expressed in RMB thousands) Z/ Tm)Xd  
FINANCLAL STATEMENTS ITEMS wKH ::!  
20×8 c"n ?'e  
20×7 S1U@UC  
iKas/8   
Sales oBUxKisW  
64000 'Z`$n8  
48000 5E0eyW  
<9sO  
Cost of sales cVwbg[W]  
54000 6DZ),F,M  
42000 ;}z\i  
-LM;}<  
Net profit L}m8AAkP[  
30 7#<c>~   
-20 bZx!0> h  
?GTU=gp Q  
KFZm`,+69  
December 31, 20×8 .`CZUKG  
December 31, 20×7 YJ:3!B>Zo  
H\ 1qI7N C  
Inventory 2Dd|~{%  
16000 KgW:@X7wvM  
12000 ~r{5`;c  
l6kmS  
Current assets VxFOYC>p  
60000 >*$;  
50000 t!K*pM  
{iG@U=>  
Total assets  d^(1TNS  
100000 5b/ojr7  
90000 k0Ek:MjJr  
i! ~'M;S  
Current liabilities `Bn=?9  
20000 )f dE6  
18000 ,p;_\\<  
3gQPKBpc  
Total liabilities _owjTo}  
30000 `c+/q2M  
25000 j6(?D*x  
,_ag;pt9)  
B cj/y4"  
During the audit, John has the following findings: dO7;}>F$n  
(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: tvd0R$5}  
Dr. Cash in Bank  RMB 5820000 h O emt  
Dr. Financial Expenses RMB 180000 t4K~cK  
Cr. Notes Receivable RMB 6000000 joul< t-  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: ~L7:2weV[  
Dr. Non-operating Expenses RMB 3000000 \C 5%\4  
Cr. Provisions RMB 3000000 8j1ekv  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 iK{T^vvk  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: }`yiT<z  
Dr. Provisions RMB 3000000 -=698h*  
Cr. Cash in Bank RMB 2500000 @DC)]C2  
Cr. Non-operating Income RMB 500000 h8jD }9^  
Required: ~Ki`Ze"x  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. ^zEE6i  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: _#o' +_Z  
(a)Inventory Turnover Rate in 20×8; 8[ry |J  
(b)Gross Profit Ratio in 20×8; D@ X+{  
(c)After Tax Return on Total Assets in 20×8; and -R JE6~>'\  
(d)Current Ratio as at December 31, 20×8 r.0oxH']  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. sCl$f7"  
【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。 M2@^bB\J  
以下是未经审计财务报表的部分信息: YwH./)r=  
                             (单位:千元) =8=!Yc(>  
项目 20×8 20×7 Ri>?KrQF%  
营业收入 64 000 48 000 x|eeRf|  
营业成本 54 000 42 000 TFDm5XJ  
净利润 30 -20 ji+{ :D  
~YCuO0t  
20×8年12月31日 20×7年12月31日 x?D/.vrOY  
存货 16 000 12 000 7t-Lz| $"  
流动资产 60 000 50 000 f c6g  
总资产 100 000 90 000 1px\K8  
流动负债 20 000 18 000 ;1DdjETr  
总负债 30 000 25 000 ezTZnutZ  
在审计过程中,约翰发现以下事项: .]Mn^2#j  
(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: 3kmeD".  
借:银行存款5 820 000 NE|[o0On  
  财务费用 180 000 U\+&cob.  
  贷:应收票据6 000 000 6gOe!m m  
(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: ;+pOP |P=  
借:营业外支出  3 000 000 t^E hE  
  贷:预计负债 3 000 000 K X]oE+:  
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: }gf}eH  
借:预计负债   3 000 000  (fo Bp  
  贷:银行存款  2 500 000 # k5#j4!b  
    营业外收入   500 000 AW5iV3  
要求: 0_eQlatb  
(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。 +?`b=6e(`  
(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: ``?6=mO  
(a)20×8年存货周转率 ,ZI\dtl  
(b)20×8年销售毛利率 Ua*&_~7kJ  
(c)20×8年总资产净利率 %c^ m\ E  
(d)20×8年12月31日的流动比率 |kiJ}oy  
(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) >Cd9fJ&0gP  
【答案】 Uz8hANN0_  
(1)应选择营业收入作为计算重要性水平的基础。 Tvf~P w  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 +_HdX w#  
C>|@& o1  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 :cp   
销售毛利率=(64000-54000)/64000×100%=15.63% dYOF2si~%  
总资产净利率=30/[(100000+90000)/2]=0.03% nb dGt  
流动比率=60000/20000=3 %hT4qzJj  
(3) F}ukZ DB  
a.应建议做如下审计调整分录: xQt 3[(Z  
借:应收票据 6 000 000 h5@j`{  
  贷:短期借款 5 820 000 ACBQ3   
    财务费用  180 000 't>r sp+#  
b.应建议做如下审计调整分录: :X .,  
借:预计负债 3 000 000 &A50'8B2A  
  贷:营业外支出 500 000 <6N_at3  
    其他应付款 2 500 000 !}&" W,,0  
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