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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)。 eZv0"FK X  
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: 9we=aX5  
                         (Expressed in RMB thousands) 29GiNy+ob  
FINANCLAL STATEMENTS ITEMS dcA0k  
20×8 1 vThb  
20×7 4 qnQF]4  
OJ 2M_q)e  
Sales ,kP{3.#Q  
64000 f9$98SI  
48000 7+c@pEU]  
vH=I#Ajar  
Cost of sales `XD$1>  
54000 ;8A_- $  
42000 "[%NXan  
8dpVB#]pp,  
Net profit z/TRqD  
30 T Q BL!w  
-20  A=,m  
5ZSw0A(w  
D&'".N ,}  
December 31, 20×8 FUH1Z+9  
December 31, 20×7 .B)v " Sw#  
^,X+ n5q;m  
Inventory XH. _Z  
16000 eY-$h nUe  
12000 QW!'A`*x  
[AU1JO`\"  
Current assets K+7xjFoDIR  
60000 f= "}.  
50000 kN_LD-  
CkP!4^J qQ  
Total assets t^YDCcvoQ  
100000 464Z0C  
90000 c" l~=1Dr  
MDlC U  
Current liabilities PvM<#zq_  
20000 9Hu%Z/[!p  
18000 mdk:2ndP  
Ro1l:P)C`  
Total liabilities 2q#$?qs_b  
30000 0t9G $23  
25000 uIR_p \)  
]6nF>C-C  
bXJE 2N  
During the audit, John has the following findings: A^~\  
(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: w#o<qrpHf  
Dr. Cash in Bank  RMB 5820000 T^79p$  
Dr. Financial Expenses RMB 180000 )~J/,\  
Cr. Notes Receivable RMB 6000000 Wbc % G8  
(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: Cjd +\7#G  
Dr. Non-operating Expenses RMB 3000000 XnNK )dUT}  
Cr. Provisions RMB 3000000 qaUHcdH  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 M_PL{  
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: H: U_k68  
Dr. Provisions RMB 3000000 A*$vk2VWw  
Cr. Cash in Bank RMB 2500000 Ji7A9Hk  
Cr. Non-operating Income RMB 500000 gcz1*3)  
Required: TKmC/c  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. gK PV*  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: L'c4 i[~s  
(a)Inventory Turnover Rate in 20×8; F'"-4YV>&  
(b)Gross Profit Ratio in 20×8; R)H@'X  
(c)After Tax Return on Total Assets in 20×8; and CfVz '  
(d)Current Ratio as at December 31, 20×8 h\yYg'CC  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. VA]%i P,O-  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 8>w/Es5  
以下是未经审计财务报表的部分信息: h rZ\ O?j  
                             (单位:千元) Sw0~6RZ  
项目 20×8 20×7 *z(.D\{%  
营业收入 64 000 48 000 HezCRtxRcc  
营业成本 54 000 42 000 YX~H!6l  
净利润 30 -20 D3jP hPy.  
"BTA"  
20×8年12月31日 20×7年12月31日 & MAIm56~  
存货 16 000 12 000 tV<A u  
流动资产 60 000 50 000 SmRU!C$A  
总资产 100 000 90 000 ){6;o& CC:  
流动负债 20 000 18 000 YT-t$QyL  
总负债 30 000 25 000 BtjsN22  
在审计过程中,约翰发现以下事项: {yJ{DU?%Y  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: }e82e  
借:银行存款5 820 000 QN0Ik 2L  
  财务费用 180 000 ?.4u'Dkn=  
  贷:应收票据6 000 000 =7$YBCuF  
(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: 9m#`56G`  
借:营业外支出  3 000 000 K%Rx5 S  
  贷:预计负债 3 000 000 :@pm gp  
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: &^z~wJ,]  
借:预计负债   3 000 000  )2R:P` U  
  贷:银行存款  2 500 000  Z3I<  
    营业外收入   500 000 x*_c'\F|  
要求: V57^0^Zp`  
(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。 nc `[fy|}  
(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: Lrz>00(*4  
(a)20×8年存货周转率 {gJOc,U4b  
(b)20×8年销售毛利率 >0f5Mjug  
(c)20×8年总资产净利率 c|I{U[(U  
(d)20×8年12月31日的流动比率 &<L+;k~P%  
(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) h88 3pe=  
【答案】 oW-luC+  
(1)应选择营业收入作为计算重要性水平的基础。 >SccoI  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 H1q>UU:  
jtd{=[STU  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 fIFB"toiPE  
销售毛利率=(64000-54000)/64000×100%=15.63% Um*{~=;u  
总资产净利率=30/[(100000+90000)/2]=0.03% br0gB3 r  
流动比率=60000/20000=3 ^d!-IL_  
(3) YRB,jwne  
a.应建议做如下审计调整分录: =m:0#&t,*  
借:应收票据 6 000 000 .lqo>Ta y  
  贷:短期借款 5 820 000 }<XeZ?;  
    财务费用  180 000 l'$AmuGj  
b.应建议做如下审计调整分录: iS02uVmBZ  
借:预计负债 3 000 000 cA_v*`YL  
  贷:营业外支出 500 000 4Jht{#IIG  
    其他应付款 2 500 000 )82x)c<e  
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