论坛风格切换切换到宽版
  • 2420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)。 o)'y.-@Q  
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: 3sd"nR?aX  
                         (Expressed in RMB thousands) GF3/RT9  
FINANCLAL STATEMENTS ITEMS ^MBm==heL  
20×8 y"Nsh>h  
20×7 ,o]4?-  
>>[ G1   
Sales #s!'+|2n  
64000 aL\nT XakX  
48000 0OGCilOb*  
|HZTN"  
Cost of sales Rb\6;i8R  
54000  ? w^-  
42000 4DTzSy:x  
V2N_8)s9W  
Net profit 4lZ$;:Jg  
30 {[+2n]f_G  
-20 p ;|jI1  
2B,] -Mu)  
NV#FvM/#"  
December 31, 20×8 NKQOUw:qn  
December 31, 20×7 u[{tb  
je]}R>[r5  
Inventory }x&N^Ky3c  
16000 w9|w2UK  
12000 29reG,>  
KM`eIw>8  
Current assets Oh4AsOj@  
60000 bO<CR  
50000 +*_5tWAc  
!~h}8'a?  
Total assets z)uu xNv[R  
100000 ,\v91Rp~?  
90000 (!:cen~|[  
O iFS}p  
Current liabilities UQ4% Xp  
20000 Pzb|t+"$  
18000 M?;y\vS? .  
@JRNb=?a  
Total liabilities ,6r{VLN  
30000 ++DG5`  
25000 iPrLwheb  
mg, j:,  
D$JHs4  
During the audit, John has the following findings: ZNx$r]4nF  
(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: z,|{fKtY}  
Dr. Cash in Bank  RMB 5820000 Q3"} Hl2  
Dr. Financial Expenses RMB 180000 sCu+Lg~f  
Cr. Notes Receivable RMB 6000000 'FY JMIs  
(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: gR@C0  
Dr. Non-operating Expenses RMB 3000000 %e@#ux m  
Cr. Provisions RMB 3000000 !\ g+8>  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ;}'D16`j  
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: t3+Py7qv  
Dr. Provisions RMB 3000000 Ka`=WeJ|  
Cr. Cash in Bank RMB 2500000 )Jv[xY~  
Cr. Non-operating Income RMB 500000 _@R0x#p5M  
Required: pBw0" ff  
(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. |^9BA-nA  
(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: CSCN['x  
(a)Inventory Turnover Rate in 20×8; n!qV>k9Y  
(b)Gross Profit Ratio in 20×8; K+6e?5t  
(c)After Tax Return on Total Assets in 20×8; and `g,8-  
(d)Current Ratio as at December 31, 20×8 +\r+n~w  
(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. Zo {$  
【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。 }E_#k]#*  
以下是未经审计财务报表的部分信息: K x~|jq  
                             (单位:千元) K'h1szW  
项目 20×8 20×7 #A8@CA^d  
营业收入 64 000 48 000 |$7vI&m  
营业成本 54 000 42 000 5cWw7V<m  
净利润 30 -20 <?D\+khlq  
[ib P%xb  
20×8年12月31日 20×7年12月31日 <ioO,oS'  
存货 16 000 12 000 WlYs~(= 9  
流动资产 60 000 50 000 v|E"[P2e  
总资产 100 000 90 000 OnWx#84  
流动负债 20 000 18 000 95<EN (oUD  
总负债 30 000 25 000 ] 7 _`]7p  
在审计过程中,约翰发现以下事项: 8KH\`5<  
(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]1 dxa  
借:银行存款5 820 000 RV&^g*;E  
  财务费用 180 000 FV,4pi  
  贷:应收票据6 000 000 b^[F""!e  
(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: sFBneBub  
借:营业外支出  3 000 000 ^3hn0DVQ  
  贷:预计负债 3 000 000 FCkf#  
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: |] Qg7m,O  
借:预计负债   3 000 000  =f(cH152T  
  贷:银行存款  2 500 000 &ZTr  
    营业外收入   500 000 K6ol YG>  
要求: @X3{ x\i'I  
(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。 eX_D/25 $  
(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: b}Zd)2G  
(a)20×8年存货周转率 xTGxvGv8  
(b)20×8年销售毛利率 2c/Ys4/H4]  
(c)20×8年总资产净利率 ` }3qhar  
(d)20×8年12月31日的流动比率 RyRpl*^  
(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) jzK5-;b  
【答案】 1EyL#;k  
(1)应选择营业收入作为计算重要性水平的基础。 D/=5tOy  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ai*f F  
zB? V_aT  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 R=T qj,6  
销售毛利率=(64000-54000)/64000×100%=15.63% F_bF  
总资产净利率=30/[(100000+90000)/2]=0.03% HV/cc"  
流动比率=60000/20000=3 *|_"W+JC  
(3) j w* IO  
a.应建议做如下审计调整分录: 7n90f2"m  
借:应收票据 6 000 000 .IJ_jt-^d  
  贷:短期借款 5 820 000 X";@T.ZGut  
    财务费用  180 000 >Yt/]ta4+  
b.应建议做如下审计调整分录: ;=? ~ -_  
借:预计负债 3 000 000 cJgBI(S5  
  贷:营业外支出 500 000 Skz|*n| eY  
    其他应付款 2 500 000 s :`8ZBz~  
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