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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)。 117lhx].'  
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: Ih K SwT  
                         (Expressed in RMB thousands) '\d ldg#P  
FINANCLAL STATEMENTS ITEMS Rs{8vV  
20×8 E@otV6Wk[@  
20×7 9W(&g)`  
byE0Z vDM  
Sales F (kq  
64000 _vb'3~'S  
48000 ts(u7CJd  
<sm"3qs"_  
Cost of sales !_3b#Caf  
54000 ,]yS BAO  
42000 {HM[ )t0  
_#v"sGmN  
Net profit K"t?  
30 &+(D< U  
-20 N LQ".mM+  
Q jXJo$I6  
:4)x  
December 31, 20×8 I+t wI&GS  
December 31, 20×7 Fhllqh)  
"(W;rl  
Inventory {5  pK8  
16000 ,<K+.7,)E  
12000 vy5F w&?"  
cy(w *5Upu  
Current assets  ?(R#  
60000 @i(9 k  
50000 /N%i6t<xU  
JW><&hY$"  
Total assets wmVb0~[  
100000 ZZ{c  
90000 /kyO,g$9  
7neJV  
Current liabilities t\QLj&h}E  
20000 |uz<)  
18000 3B%7SX  
h4K Mhr  
Total liabilities \kUQe-:he  
30000 ><IWF#kUA  
25000 :+>7m  
'ParMT  
~.G$0IJY  
During the audit, John has the following findings: PHT<]:"`<  
(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: aqqo> O3 s  
Dr. Cash in Bank  RMB 5820000 C4PT(cezR  
Dr. Financial Expenses RMB 180000 mX.mX70|J  
Cr. Notes Receivable RMB 6000000 SX'NFd Y  
(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: C[%&;\3S@  
Dr. Non-operating Expenses RMB 3000000 *re?V9  
Cr. Provisions RMB 3000000 bWb/>hI8 Q  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 -le^ 5M7  
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: i" u|119  
Dr. Provisions RMB 3000000 Z@x&  
Cr. Cash in Bank RMB 2500000 2 KHT!ik  
Cr. Non-operating Income RMB 500000 bcT_YFLQ  
Required: Z R=[@Oi  
(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. n7~3~i` D;  
(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: "]p&7  
(a)Inventory Turnover Rate in 20×8; 3}phg  
(b)Gross Profit Ratio in 20×8; (ot56`,k  
(c)After Tax Return on Total Assets in 20×8; and /@ g 8MUq7  
(d)Current Ratio as at December 31, 20×8 \fC;b"j  
(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. {Y-'i;j?  
【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。 ,vvfk=-  
以下是未经审计财务报表的部分信息: :epB:r  
                             (单位:千元) RJ0,7 E<B  
项目 20×8 20×7 mYJ8O$  
营业收入 64 000 48 000 i83Jy w,f  
营业成本 54 000 42 000 LzLJ6A>;R  
净利润 30 -20 !<j4*av:G  
+,R!el!o~u  
20×8年12月31日 20×7年12月31日 D2D+S  
存货 16 000 12 000 # SCLU9-  
流动资产 60 000 50 000 A_ &IK;-go  
总资产 100 000 90 000 dn])6Xl;i  
流动负债 20 000 18 000 TBJ?8W(  
总负债 30 000 25 000 @VOegf+N  
在审计过程中,约翰发现以下事项: 5"3 `ss<m  
(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: 9cN@y<_I  
借:银行存款5 820 000 $U7/w?gc'  
  财务费用 180 000 2<n 18-|OQ  
  贷:应收票据6 000 000  )$f?v22  
(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: O,^s)>c  
借:营业外支出  3 000 000 ^9hc`.5N&?  
  贷:预计负债 3 000 000 Zp_j\B  
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: {U3jJ#K  
借:预计负债   3 000 000  +ru`Zw5,  
  贷:银行存款  2 500 000 G.XxlI}  
    营业外收入   500 000 IRk)u`  
要求: H*0g*(  
(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。 6 mLC{X[  
(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: U)-aecB!  
(a)20×8年存货周转率 xA:;wV  
(b)20×8年销售毛利率 qR2cRepV  
(c)20×8年总资产净利率 x%@M*4:&  
(d)20×8年12月31日的流动比率 ]P7gEBi  
(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) `aX+Gz?  
【答案】 rs>,p)  
(1)应选择营业收入作为计算重要性水平的基础。 #<&@-D8  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 OraT$lV)_  
buzpmRoN)  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 d72 yu3  
销售毛利率=(64000-54000)/64000×100%=15.63% yCkWuU9  
总资产净利率=30/[(100000+90000)/2]=0.03% \J?&XaO=  
流动比率=60000/20000=3 6-?/kY6  
(3) 6OC4?#96%'  
a.应建议做如下审计调整分录: .*YOyK3H  
借:应收票据 6 000 000 }>y~P~`S:  
  贷:短期借款 5 820 000 a8[%-eW,  
    财务费用  180 000 "tk1W>liIN  
b.应建议做如下审计调整分录: Ux" ^3D  
借:预计负债 3 000 000 =w_T{V  
  贷:营业外支出 500 000 dXY}B=C  
    其他应付款 2 500 000 13 JG[,w  
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