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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)。 /m!Cc/Hv  
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: O5H9Y}i]  
                         (Expressed in RMB thousands) tgjr&G}a@0  
FINANCLAL STATEMENTS ITEMS z&V+#Ws/  
20×8 Q[+ac*F=Y  
20×7 QXF aAb=(7  
v\`9;QV5  
Sales `# sTmC)  
64000  :ujCr.  
48000 9<K j6t_  
JsO *1{6g  
Cost of sales KFa_  
54000 uUKcB:  
42000 2< hAa9y  
9o>8o  
Net profit 3_q3Bk  
30 CR2_;x:0  
-20 D5~n/.B"  
,RN:^5 p  
aTf`BG{kw  
December 31, 20×8 e)E$}4  
December 31, 20×7 =}PdH`S  
QM?#{%31  
Inventory G|\^{ 5   
16000  r[?1  
12000 \P1=5rP  
* !^<m0  
Current assets D/h/Y) Y  
60000 Qv-@Zt!8  
50000 #[#KL/i)$  
Zs<KZGn-B  
Total assets ki>~H!zB  
100000 (MHAJ]Rx  
90000 TNJG#8n%Y  
Y'e eA 2O  
Current liabilities kp\\"+,VC  
20000 42L @w  
18000 JF /,K"J  
K!,<7[MBg  
Total liabilities ~n}k\s~|4  
30000 O0>A+o[1F  
25000 Hi]cxD*`  
5JhdV nT_  
^*\XgX  
During the audit, John has the following findings: Ngg?@pG0y  
(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: d,$d~alY  
Dr. Cash in Bank  RMB 5820000 F7")]q3I~  
Dr. Financial Expenses RMB 180000 BPr ^D0P  
Cr. Notes Receivable RMB 6000000 c)0amM  
(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: xooY' El*#  
Dr. Non-operating Expenses RMB 3000000 ^9-&o  
Cr. Provisions RMB 3000000 GA`PY-Vs)  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 fg#x7v4O  
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: -Z-IF#%  
Dr. Provisions RMB 3000000 fqu}Le  
Cr. Cash in Bank RMB 2500000 [=%TnT+^9  
Cr. Non-operating Income RMB 500000 HHjt/gc}`  
Required: #Km:}=  
(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. {,OS-g  
(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: 5Zw1y@k(  
(a)Inventory Turnover Rate in 20×8; ={?v Ab:  
(b)Gross Profit Ratio in 20×8; <W]g2>9o9  
(c)After Tax Return on Total Assets in 20×8; and ud fe  
(d)Current Ratio as at December 31, 20×8 ;L&TxO>#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. `]P pau  
【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。 o->\vlbD  
以下是未经审计财务报表的部分信息: 0j(M* sl  
                             (单位:千元) N8`?t5  
项目 20×8 20×7 RI2f`p8k  
营业收入 64 000 48 000 *._|-L  
营业成本 54 000 42 000 >%E([:$A  
净利润 30 -20 #P#-xz  
~:km]?lz0  
20×8年12月31日 20×7年12月31日 )etmE  
存货 16 000 12 000 V<HU6w  
流动资产 60 000 50 000 P,=+W(s9}  
总资产 100 000 90 000 4.RG4Jq  
流动负债 20 000 18 000 j PnM >=  
总负债 30 000 25 000 -*2Mf Mh  
在审计过程中,约翰发现以下事项: |w}xl'>q  
(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: %<8nF5  
借:银行存款5 820 000  'Pvm8t  
  财务费用 180 000 .Wi{lt  
  贷:应收票据6 000 000 (6v (9p  
(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: S(aZ4{a@  
借:营业外支出  3 000 000 ^TB>.c@`*  
  贷:预计负债 3 000 000 PM":Vd/  
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: zY+Fl~$S  
借:预计负债   3 000 000  K \XyZ  
  贷:银行存款  2 500 000 )5f Q$<(Z  
    营业外收入   500 000 7m#[!%D  
要求: aQ j*KMc  
(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。 /MQU >&  
(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: kX:tc   
(a)20×8年存货周转率 L}#0I+Ml7  
(b)20×8年销售毛利率 22(*J<  
(c)20×8年总资产净利率 8vk..!7n}  
(d)20×8年12月31日的流动比率 _if|TFw;h  
(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) |lH;Fq{\  
【答案】 9x+<I k  
(1)应选择营业收入作为计算重要性水平的基础。 G,=yc@uq  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 $>U # W:  
27ckdyQx  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 FZiW |G  
销售毛利率=(64000-54000)/64000×100%=15.63% c.\O/N   
总资产净利率=30/[(100000+90000)/2]=0.03% [~D|peM3  
流动比率=60000/20000=3 \8O O)98'  
(3) YJxw 'U >P  
a.应建议做如下审计调整分录: h;lirvO|  
借:应收票据 6 000 000 \RQ='/H*  
  贷:短期借款 5 820 000 j <%])  
    财务费用  180 000 ,a? \M M9$  
b.应建议做如下审计调整分录: 7n zGAz_W  
借:预计负债 3 000 000 9]$8MY   
  贷:营业外支出 500 000 C} IbxKl  
    其他应付款 2 500 000 {J/I-=CmML  
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