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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)。 V07VwVD  
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: P*7S3Td  
                         (Expressed in RMB thousands) 6UO$z-e  
FINANCLAL STATEMENTS ITEMS L7<+LA)s0  
20×8 F$[)Bd/"  
20×7 G LoiH#R  
u?H@C)P  
Sales dD o6fP2  
64000 aj?2jU~Pq  
48000 {hM"TO7\  
z>7=k`x`:  
Cost of sales 3hH>U%`-  
54000 JBvk)ogM  
42000 el}hcAY/RP  
PP],HB+*[  
Net profit p1klLX  
30 3Fgz)*Gu]  
-20 JV&Zwbu  
}iMXXXBOT  
 k~{Fnkt  
December 31, 20×8 4Q@\h=r  
December 31, 20×7 k{_1r;  
@`5QG2  
Inventory fjcr<&{:  
16000 WFRsSp2  
12000 Bj; [  
 8>ESD}(  
Current assets z1 kBNOr  
60000 )sRN!~  
50000 b/z'`?[  
1>hb-OMX  
Total assets P BCb0[\  
100000 kp'b>&9r  
90000 gAj0ukX5  
EG%I1F%  
Current liabilities 0T(O'v}.  
20000 jiqi!*  
18000 33*^($bE&  
K!9y+%01  
Total liabilities MST:.x ;  
30000 Ih(:HFRMq6  
25000 :DDO =  
nT_*EC<.  
L^6"' #  
During the audit, John has the following findings: eR7qE) h  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: ?Y%}(3y  
Dr. Cash in Bank  RMB 5820000 J 0&zb'1  
Dr. Financial Expenses RMB 180000 3(MoXA*  
Cr. Notes Receivable RMB 6000000 e jP,29  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: 1]"D%U=  
Dr. Non-operating Expenses RMB 3000000 +d.u##$  
Cr. Provisions RMB 3000000 3(aRs?/ O  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 t#a.}Jl  
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: uPI v/&HA  
Dr. Provisions RMB 3000000 mp!YNI  
Cr. Cash in Bank RMB 2500000 G}182"#4  
Cr. Non-operating Income RMB 500000 Ti hnSb  
Required: v hRu `Yb  
(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. sq6>DuBZz  
(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: ,NjX&A@  
(a)Inventory Turnover Rate in 20×8; Tw2Xe S  
(b)Gross Profit Ratio in 20×8; O'"YJ,  
(c)After Tax Return on Total Assets in 20×8; and @P*ylB}?Q  
(d)Current Ratio as at December 31, 20×8 H~~7~1"x  
(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. $$k7_rs  
【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。 &,^mM' C  
以下是未经审计财务报表的部分信息: O 5g}2  
                             (单位:千元) J>><o:~@  
项目 20×8 20×7 iU.!oeR?  
营业收入 64 000 48 000 V+Y|4Y&  
营业成本 54 000 42 000 eLCd Ar  
净利润 30 -20 AEB/8%l};v  
$5ZR [\$  
20×8年12月31日 20×7年12月31日 j kSc&  
存货 16 000 12 000 ~D<7W4c  
流动资产 60 000 50 000 E~'q?LJOB  
总资产 100 000 90 000 7bctx_W&6  
流动负债 20 000 18 000 n/ui<&(  
总负债 30 000 25 000 &r&;<Q  
在审计过程中,约翰发现以下事项: Mr$# e  
(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: hfJrQhmE  
借:银行存款5 820 000 FgXu1-  
  财务费用 180 000 `6 |i&w:b  
  贷:应收票据6 000 000 =6.8bZT\  
(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: b{Z^)u2X  
借:营业外支出  3 000 000 { z-5GH|  
  贷:预计负债 3 000 000 JQ~y- lt  
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: $Sp*)A]E`  
借:预计负债   3 000 000  yTzY?  
  贷:银行存款  2 500 000 ^>3tYg&7  
    营业外收入   500 000 5x:Ift *  
要求: ck(CA(_  
(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。 ;n% ]*v  
(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: 5LDQ^n  
(a)20×8年存货周转率 s/r5,IFR  
(b)20×8年销售毛利率 JoZqLy!@  
(c)20×8年总资产净利率 Fg_?!zR>6  
(d)20×8年12月31日的流动比率 %4bO_vb<9  
(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) +P>Gy`D9  
【答案】 EJ WOXxU  
(1)应选择营业收入作为计算重要性水平的基础。 clh3  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 s-QM 6*  
6a "VCE]  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 fG:PdIJ7_  
销售毛利率=(64000-54000)/64000×100%=15.63% ^+(A&PyP?  
总资产净利率=30/[(100000+90000)/2]=0.03% xI=}z  
流动比率=60000/20000=3 \(.nPW]9  
(3) >wz;}9v  
a.应建议做如下审计调整分录: {DKXn`V  
借:应收票据 6 000 000 i_j9/k  
  贷:短期借款 5 820 000 F Q8RK~?`  
    财务费用  180 000 Qv9*p('~A  
b.应建议做如下审计调整分录: bBkm]  >  
借:预计负债 3 000 000 XNc"kp? z  
  贷:营业外支出 500 000 o0,UXBx  
    其他应付款 2 500 000 b &\3ps  
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