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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)。 Tg)Fr)  
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: <Y9((QSM4  
                         (Expressed in RMB thousands) <0 k(d:H-  
FINANCLAL STATEMENTS ITEMS %AXa(C\1  
20×8 W2qW`Ujo{  
20×7 j'#W)dp(  
w*uHB;?  
Sales [ % KBc}  
64000 b~y1'|}g  
48000 2.Th29]  
bJmVq%>;  
Cost of sales w}K<,5I>  
54000 [XhuJdr"u  
42000 W5<1@  
E<>n0",  
Net profit oslV@v F  
30 |j#x}8 [(  
-20 JyvX NV,  
:L&-  
? D2:'gg  
December 31, 20×8 90Jxn'>^  
December 31, 20×7 #3f\,4K5  
 # G0jMQ  
Inventory ij w'7d|,  
16000 JGHQ_AI  
12000 ~^UQw? ;  
pMHY2t  
Current assets 3^xTZ*G  
60000 /Uz2.Ua=  
50000 e(@YBQ/Z  
XuVbi=pN.2  
Total assets APsd^J  
100000 /NNe/7'l  
90000 L ![bf5T  
6(f[<V!r  
Current liabilities X25cU{  
20000 wBTnI>l9[  
18000 hvnZ 2x.?d  
5#!pwjt~7  
Total liabilities XwOj`N{!H  
30000 !rlN|HB  
25000 ;HlVU  
#6[FGM  
5#p [Q _  
During the audit, John has the following findings: '3 xvQFg  
(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: _S7GkpoK  
Dr. Cash in Bank  RMB 5820000 .ZJt  
Dr. Financial Expenses RMB 180000 ~N&j6wHg#  
Cr. Notes Receivable RMB 6000000 wv|:-8V  
(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: l}&egq DC  
Dr. Non-operating Expenses RMB 3000000 M~t S *  
Cr. Provisions RMB 3000000 NmthvKhH   
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 %u-l6<w# R  
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: osB[KRT>("  
Dr. Provisions RMB 3000000 M\BLuD  
Cr. Cash in Bank RMB 2500000 3 (Kj|u  
Cr. Non-operating Income RMB 500000 RAx Ay{  
Required: {e/Qs|a R  
(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. {0WLY@7 2?  
(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: @@9#od O  
(a)Inventory Turnover Rate in 20×8; i:0~%X  
(b)Gross Profit Ratio in 20×8; U-6b><  
(c)After Tax Return on Total Assets in 20×8; and S\ JV96  
(d)Current Ratio as at December 31, 20×8 ]xBQ7Xqf|  
(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. 8QV+DDZx  
【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。 IKb 7#Ut  
以下是未经审计财务报表的部分信息: @]" :3  
                             (单位:千元) o /AEp)8  
项目 20×8 20×7 kep.+t [  
营业收入 64 000 48 000 NYz{ [LM  
营业成本 54 000 42 000 u*  G|TF  
净利润 30 -20 m*tmmP4R  
 s de|t  
20×8年12月31日 20×7年12月31日 h`F8GNx(  
存货 16 000 12 000 ZC'(^liAp  
流动资产 60 000 50 000 GxL5yeN@(  
总资产 100 000 90 000 !U>711$  
流动负债 20 000 18 000 Ouc=4'$-  
总负债 30 000 25 000 3N|,c]|  
在审计过程中,约翰发现以下事项: Q7zg i  
(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: 0&E{[~Pv  
借:银行存款5 820 000 ]e@'9`G-'  
  财务费用 180 000 W6_/FkO  
  贷:应收票据6 000 000 !>W _3Ea  
(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: m{gx\a.5  
借:营业外支出  3 000 000 +FRXTku(  
  贷:预计负债 3 000 000 LRW7_XYz  
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: fn>MOD!l  
借:预计负债   3 000 000  B v /]>Z  
  贷:银行存款  2 500 000 S-Mn  
    营业外收入   500 000 SsiAyQ|Ma  
要求: BFc=GiPnQ  
(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。 ;  6Js   
(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: rwGY)9 |  
(a)20×8年存货周转率 h lD0^8S  
(b)20×8年销售毛利率 f mILkXKz  
(c)20×8年总资产净利率 WDNuR #J?  
(d)20×8年12月31日的流动比率 Q"n|<!DN  
(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) D6@c&  
【答案】 zL$$G,  
(1)应选择营业收入作为计算重要性水平的基础。 ^noKk6Aaa  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 RZi]0l_A'  
Vi[* a  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 @U08v_,  
销售毛利率=(64000-54000)/64000×100%=15.63% f l*]ua  
总资产净利率=30/[(100000+90000)/2]=0.03% %GQPiWu  
流动比率=60000/20000=3 yPL1(i;  
(3) gTcLS|& H  
a.应建议做如下审计调整分录: FWcE\;%yVg  
借:应收票据 6 000 000 e$}x;&cQ  
  贷:短期借款 5 820 000 &[ejxK"  
    财务费用  180 000 =Bu> }$BD  
b.应建议做如下审计调整分录: ^3 C8GzOsO  
借:预计负债 3 000 000 *J,VvO 9  
  贷:营业外支出 500 000 =S7 Xj`/  
    其他应付款 2 500 000 6OuB}*  
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