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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)。 M2EN(Y_k0  
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: i:8^:(i  
                         (Expressed in RMB thousands) 4K;j:ZJ"x  
FINANCLAL STATEMENTS ITEMS /#se>4]  
20×8 (MIw$ )#^  
20×7 EH "g`r  
t(rU6miN  
Sales 7~Ga>BK  
64000 =U2Te  
48000 E6@ ;e-]j  
Y#Vy:x[  
Cost of sales Y)*lw  
54000 +e:ZN tr9  
42000 n1/lE)  
hw'2q9J|  
Net profit fDqXM;a"  
30 @ty|HXW  
-20 7Mv$.Z(  
~&/Gx_KU  
J| '(;Ay4u  
December 31, 20×8 oX4uRc7wR  
December 31, 20×7 %Nn'p"  
LG|,g3&  
Inventory ncdr/(`  
16000 .KsvRx  
12000 fx-*')  
m8PB2h  
Current assets y4L9Cxvs  
60000 r?I(me,  
50000 "\[>@_p h  
!~l%6Z5  
Total assets R*0F)M  
100000 8vw]u_e  
90000 9.=#4OH/  
G]1pGA;  
Current liabilities yMkd|1  
20000 UG_ 0Y8$  
18000 7$=@q|$  
P.B'Gh#^  
Total liabilities swFOh5z  
30000 j2Y(Q/i  
25000 $\!;*SSj  
Sh6Cw4 R  
EvmmQ  
During the audit, John has the following findings: z0[ZO1Fo(  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: Z5[:Zf?h7J  
Dr. Cash in Bank  RMB 5820000 [;AcV73  
Dr. Financial Expenses RMB 180000 5,ahKB8  
Cr. Notes Receivable RMB 6000000 <pU ou  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: #Vigu,zY  
Dr. Non-operating Expenses RMB 3000000 h,'+w  
Cr. Provisions RMB 3000000 ItPK  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 iGMONJRO  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: V^+:U>$w  
Dr. Provisions RMB 3000000 +:%FJCOT  
Cr. Cash in Bank RMB 2500000 T 6roz  
Cr. Non-operating Income RMB 500000 b1]_e'jj  
Required: I7^X;Q F  
(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. [Mc5N  
(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: kG$8E  
(a)Inventory Turnover Rate in 20×8; F5MPy[  
(b)Gross Profit Ratio in 20×8; X2YOD2<v  
(c)After Tax Return on Total Assets in 20×8; and "\r~,S{:  
(d)Current Ratio as at December 31, 20×8 1<`7MN  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. )N 6[rw<  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 D#1~]d  
以下是未经审计财务报表的部分信息: ( v:ek_  
                             (单位:千元) ><R.z ( 4%  
项目 20×8 20×7 ;w(1Ydo  
营业收入 64 000 48 000 Ef!p:HBJ  
营业成本 54 000 42 000 a BH1J]_  
净利润 30 -20 {dXBXC/Ju  
=Fy8rTdk6r  
20×8年12月31日 20×7年12月31日 ]UT|BE4v  
存货 16 000 12 000 *yq]  
流动资产 60 000 50 000 cCGXB|9fYR  
总资产 100 000 90 000 vcO`j<`  
流动负债 20 000 18 000 /.YAFH|i)"  
总负债 30 000 25 000 s[@>uP  
在审计过程中,约翰发现以下事项: zf>^2t*\  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 6n\z53Mk  
借:银行存款5 820 000 E0^%|Mh]b  
  财务费用 180 000 S} Cp&}G{P  
  贷:应收票据6 000 000 6oh@$.ThG  
(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: Y*cJ4hQ  
借:营业外支出  3 000 000 uo'31V0  
  贷:预计负债 3 000 000 ##FNq#F  
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: etMh=/NFV  
借:预计负债   3 000 000  )z235}P  
  贷:银行存款  2 500 000 L2.`1Aag  
    营业外收入   500 000 s[2ZxCrCw  
要求: uoY`qF.`  
(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。 =Z .V+4+  
(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: #lshN,CPm  
(a)20×8年存货周转率 I cR;A\z  
(b)20×8年销售毛利率 #t2UPLO~  
(c)20×8年总资产净利率 :@%-f:iDj  
(d)20×8年12月31日的流动比率 AYA&&b  
(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) 9me}&Fdr  
【答案】 .A7tq  
(1)应选择营业收入作为计算重要性水平的基础。 O0wCb  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 o;4e)tK  
}i7U}T  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 yC 7Vb P  
销售毛利率=(64000-54000)/64000×100%=15.63% #>m, Cm  
总资产净利率=30/[(100000+90000)/2]=0.03% AOlt,MNpQ  
流动比率=60000/20000=3 }pE~85h4M  
(3) w-H%B`/  
a.应建议做如下审计调整分录: !\#Wk0Ku  
借:应收票据 6 000 000 K+@eH#Cv,(  
  贷:短期借款 5 820 000 Vx6? @R  
    财务费用  180 000 5u|=;Hz*)  
b.应建议做如下审计调整分录: seuN,jpt  
借:预计负债 3 000 000 nz(q)"A  
  贷:营业外支出 500 000 Ur([L&  
    其他应付款 2 500 000 { #1j"  
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