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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)。 S^;;\0#NK  
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: BzS\p3&  
                         (Expressed in RMB thousands) [$pb  
FINANCLAL STATEMENTS ITEMS )EQz9  
20×8 00{a }@n  
20×7 H%etYpD  
X6T[+]Gc  
Sales N&eo;Ti  
64000 5423Ky<  
48000 l~w^I|M^C  
>{9VXSc  
Cost of sales D.Cn`O}  
54000 n#}~/\P6  
42000 {M7`"+~w  
QqRF?%7q"q  
Net profit R\XS5HOE(  
30 sp MYn&p  
-20 Qc)i?Z'6  
DA04llX~  
d7mn(= &  
December 31, 20×8 EpQy;#=;  
December 31, 20×7 #"lb9. _ M  
&3;"$P  
Inventory !h|,wq]k  
16000 93:oXyFjD  
12000 |TP,   
0[M2LF!m  
Current assets w-2#CX8jY  
60000 ExSM=  
50000 ~\i(bFd)  
7(uz*~Z?`0  
Total assets bJ 2>@|3*  
100000 lS #: u-k  
90000 1G"ohosmF  
WJu(,zM?G  
Current liabilities x,]x>Up  
20000 GlTpK^.  
18000 JqZt1um  
T/2k2r4PD  
Total liabilities J*MH `;-  
30000 "]kzt ux  
25000 ACi,$Uq6R  
pgiZA?r*<  
:Yn.Wv -  
During the audit, John has the following findings: Y]KHCY  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: :r ~iFP*  
Dr. Cash in Bank  RMB 5820000 leb/D>y  
Dr. Financial Expenses RMB 180000 s]O Z+^Z  
Cr. Notes Receivable RMB 6000000 A%?c1`ZxF  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: 4w=v /WDo  
Dr. Non-operating Expenses RMB 3000000 F6111Q </  
Cr. Provisions RMB 3000000 -gk2$P-  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 4H%#Sn#L^!  
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: m_CW Vw  
Dr. Provisions RMB 3000000 [5!}+8]W  
Cr. Cash in Bank RMB 2500000 @'):rFr@F  
Cr. Non-operating Income RMB 500000 ,zr9*t  
Required: "igA^^?X1N  
(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. w8R7Ksn(  
(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: 0kj5r*qA  
(a)Inventory Turnover Rate in 20×8; sS;)d  
(b)Gross Profit Ratio in 20×8; R]e&JoY  
(c)After Tax Return on Total Assets in 20×8; and y< j7iN  
(d)Current Ratio as at December 31, 20×8 yP"}(!~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. H"(#Tp ZTE  
【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。 ,Yx<"2 W  
以下是未经审计财务报表的部分信息: ^)Awj j9  
                             (单位:千元) 5,s@K>9l;  
项目 20×8 20×7 aJf3rHX  
营业收入 64 000 48 000 NK/y,f6  
营业成本 54 000 42 000 a>W++8t1 ;  
净利润 30 -20 " "m-5PGYo  
9aLd!P uTN  
20×8年12月31日 20×7年12月31日 5,##p"O(  
存货 16 000 12 000 IqFcrU$4  
流动资产 60 000 50 000 iKV|~7nwO  
总资产 100 000 90 000 *EvW: <  
流动负债 20 000 18 000 JygJ4RI%j  
总负债 30 000 25 000 \wsVO"/  
在审计过程中,约翰发现以下事项: ?%$O7_ThvA  
(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: MGMJeq vr  
借:银行存款5 820 000 89^g$ ac  
  财务费用 180 000 k(^TXUK\o  
  贷:应收票据6 000 000 K$,<<hl  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: KYw7Jx`l  
借:营业外支出  3 000 000 _b&26!gl  
  贷:预计负债 3 000 000 J.Xh P_aT  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: j3;W-c`5  
借:预计负债   3 000 000  A03io8D6  
  贷:银行存款  2 500 000 HVoP J!K3  
    营业外收入   500 000 ukEJD3i  
要求: :%J;[bS+  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 xok T  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: aReJ@  
(a)20×8年存货周转率 ^*`#+*C  
(b)20×8年销售毛利率 Z\`SDC  
(c)20×8年总资产净利率 y3 b"'-%  
(d)20×8年12月31日的流动比率 *(1 <J2j  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 1!G}* 38;  
【答案】 wU!-sf;]y  
(1)应选择营业收入作为计算重要性水平的基础。 B-w`mcqp$  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ()Kaxcs?+  
Ul /m]b6-  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 4]m{^z`1  
销售毛利率=(64000-54000)/64000×100%=15.63% n0co* ]X+k  
总资产净利率=30/[(100000+90000)/2]=0.03% N8At N\e  
流动比率=60000/20000=3 r'#!w3*Cy  
(3) mOh?cjOi  
a.应建议做如下审计调整分录: jQm~F` z  
借:应收票据 6 000 000  %V ]v,  
  贷:短期借款 5 820 000 A|1xK90^XT  
    财务费用  180 000 S-o )d  
b.应建议做如下审计调整分录: "1^tVw|  
借:预计负债 3 000 000 _[z)%`kay  
  贷:营业外支出 500 000 (0Br`%!F  
    其他应付款 2 500 000 kP[fhOpn  
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