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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)。 050,S`%<g8  
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: yRI XUCy  
                         (Expressed in RMB thousands) 0 zE@?.  
FINANCLAL STATEMENTS ITEMS <# RVA{  
20×8 ^,#m y<{  
20×7 bAbR0)  
. !Pg)|  
Sales uovv">Uw  
64000 tbWf m5 $  
48000 I~ :gi@OVV  
aZ+><1TD  
Cost of sales :m(DRD  
54000 o+B)  
42000 +<j7^AEG  
1Qu@pb^  
Net profit P#,;)HF  
30 X6",Xr! {  
-20 n_3 R Q6  
B]@25  
yIrJaS-  
December 31, 20×8 &w#!   
December 31, 20×7 Fs].Fa  
E5$]0#jB  
Inventory .] sJl  
16000 wapSpSt  
12000 "4;nnq  
OQ7 `n<I<)  
Current assets YZj*F-}  
60000 ZZ7qSyBs?  
50000 __2<v?\  
h%krA<G9  
Total assets  m1U:&{:^  
100000 Ps74SoD-  
90000  UXs)$  
BMy3tyO  
Current liabilities ~Ix2O   
20000 ]S% (l,  
18000 e=WjFnK[x7  
)@X0'X<  
Total liabilities Aeb(b+=  
30000 sVK?sBs]  
25000 p,goYF??  
j/z=<jA  
=9X1+x  
During the audit, John has the following findings: Q-n8~Ey1a  
(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: TK fN`6  
Dr. Cash in Bank  RMB 5820000 & cSVOsi  
Dr. Financial Expenses RMB 180000  @Fb1D"!  
Cr. Notes Receivable RMB 6000000 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: {]< G=]'  
Dr. Non-operating Expenses RMB 3000000 jYFJk&c  
Cr. Provisions RMB 3000000 R qtBz3v  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 I I+y  
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: Lr:Qc#2  
Dr. Provisions RMB 3000000 r<ucHRO#  
Cr. Cash in Bank RMB 2500000  ch8a  
Cr. Non-operating Income RMB 500000 eF,F<IJT{  
Required: kFv*>>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. <qwf"Ey  
(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: e @Lxduq  
(a)Inventory Turnover Rate in 20×8; ( Jk& U8y  
(b)Gross Profit Ratio in 20×8; AJbCC  
(c)After Tax Return on Total Assets in 20×8; and sD:o 2(G*  
(d)Current Ratio as at December 31, 20×8 }l|S]m!  
(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. dRX~eIw  
【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。 ?T/]w-q>  
以下是未经审计财务报表的部分信息: ^$K&Met  
                             (单位:千元) l1)~WqhE}  
项目 20×8 20×7 U!aM63F3  
营业收入 64 000 48 000 vR!+ 8sy$  
营业成本 54 000 42 000 > S>*JP  
净利润 30 -20 HIXAA?_eh=  
d:@+dS  
20×8年12月31日 20×7年12月31日 D\acA?d`  
存货 16 000 12 000 2 DQVl  
流动资产 60 000 50 000 <RY =y?%z  
总资产 100 000 90 000 j_~KD}  
流动负债 20 000 18 000 h2 ROQKL"B  
总负债 30 000 25 000 fg^AEn1i  
在审计过程中,约翰发现以下事项: m/KaWrw/)  
(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: c*;oR$VW  
借:银行存款5 820 000 b/M/)o!C  
  财务费用 180 000 T/_u;My;  
  贷:应收票据6 000 000 ppyy0E^M  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: rwRZGd *p  
借:营业外支出  3 000 000 CS7b3p!I  
  贷:预计负债 3 000 000 W,xdj!^t  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: x+X@&S  
借:预计负债   3 000 000  ' ;tlV u  
  贷:银行存款  2 500 000 ^kKLi  
    营业外收入   500 000 A2|Bbqd  
要求: @d WA1tM  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 Uwc%'=@  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: OS(`H5D  
(a)20×8年存货周转率 }r: "X<`  
(b)20×8年销售毛利率 |+Y-i4t  
(c)20×8年总资产净利率 O[ma% E*0  
(d)20×8年12月31日的流动比率 J,=K1>8s  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) <= 4$.2ym  
【答案】 1bFZyD"  
(1)应选择营业收入作为计算重要性水平的基础。 UPh O =G  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 6] x6FeuS  
OrkcY39"~a  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 h4hAzFQ.s  
销售毛利率=(64000-54000)/64000×100%=15.63% 3:,%># "  
总资产净利率=30/[(100000+90000)/2]=0.03% _Xf1FzF+a  
流动比率=60000/20000=3 Y~UuT8-c  
(3) QVT0.GzR  
a.应建议做如下审计调整分录: :3D8rqi:  
借:应收票据 6 000 000 q8{Bx03m6  
  贷:短期借款 5 820 000 :'[?/<iTg  
    财务费用  180 000 xWxHi6U(  
b.应建议做如下审计调整分录: E{,Wp U  
借:预计负债 3 000 000 56Wh<i3  
  贷:营业外支出 500 000 - wn-PB@r  
    其他应付款 2 500 000 T9yI%;D  
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