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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)。 2*^=)5Gj-h  
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: oexTz[  
                         (Expressed in RMB thousands) @54$IhhT~  
FINANCLAL STATEMENTS ITEMS b+q'xnA=>  
20×8 :!l.ze{F  
20×7 Y- Q)sv  
lwfM>%%N  
Sales :%33m'EV}  
64000 7FkiT  
48000 @67GVPcxl  
n|?sNM<J3  
Cost of sales s0]ZE\`H>  
54000 IJKdVb~   
42000 n:B){'S  
)X," NJG  
Net profit 5FuV=Yuc  
30 pGD-K41O]  
-20 :CezkD&  
"=+i~N#Sc  
JL!^ R_b&c  
December 31, 20×8 n7B2rRJH  
December 31, 20×7 8RuW[T?  
^7ID |uMr  
Inventory kCEo */,  
16000 .SmG)5U]  
12000 l%('5oz@\  
!SE  
Current assets 5 (!FQ  
60000 w8~R=k  
50000 7Y-Q, ?1  
RhmkpboucC  
Total assets ;nL7Hizo,  
100000 $<XQv$YS  
90000 cUP1Uolvn  
.b`8 +  
Current liabilities TD *AFR3Oz  
20000 \2[tM/ +Bs  
18000 sw}^@0ua=  
-K$ugDi  
Total liabilities zt9A-% \R  
30000 ~N}Zr$D  
25000 -IVWkA)7  
@:B}QxC  
pYm#iz  
During the audit, John has the following findings: ">_|!B&wb^  
(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: ~`Vo0Z*S  
Dr. Cash in Bank  RMB 5820000 op2Zf?Bx{+  
Dr. Financial Expenses RMB 180000 9@lG{9id?  
Cr. Notes Receivable RMB 6000000 3!cenyE  
(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: <KtL,a=2+  
Dr. Non-operating Expenses RMB 3000000 6< -Cpc  
Cr. Provisions RMB 3000000 yK9EHJ$  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 %XBTN  
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: q&3(yhx  
Dr. Provisions RMB 3000000 |H,WFw1%}  
Cr. Cash in Bank RMB 2500000 7JuHa /Mv  
Cr. Non-operating Income RMB 500000 ZybfqBTD&c  
Required: Gg GjBt  
(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. DWx;cP8[  
(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: IO7gq+  
(a)Inventory Turnover Rate in 20×8; {|OXiRm'  
(b)Gross Profit Ratio in 20×8; e2G;_:  
(c)After Tax Return on Total Assets in 20×8; and 4Ozcs'}  
(d)Current Ratio as at December 31, 20×8 :/6aBM?  
(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. X{i>Q_8>  
【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。 T*Ge67  
以下是未经审计财务报表的部分信息: (RrC<5"  
                             (单位:千元) K0o${%'@7  
项目 20×8 20×7 m+7%]$  
营业收入 64 000 48 000 )+Z.J]$O-  
营业成本 54 000 42 000 Eb6cL`#N  
净利润 30 -20 ek/zQM@%  
F4"bMN   
20×8年12月31日 20×7年12月31日 0|K<$e6IH  
存货 16 000 12 000 \ kY:|T  
流动资产 60 000 50 000 bQ 0Ab"+D  
总资产 100 000 90 000 "X!1^)W -8  
流动负债 20 000 18 000 |9.J?YP8 (  
总负债 30 000 25 000 EBk-qd a}  
在审计过程中,约翰发现以下事项: yP} |8x  
(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: [g: cG  
借:银行存款5 820 000 @qW$un:  
  财务费用 180 000 qe?Ns+j<d  
  贷:应收票据6 000 000 @q># ]8  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: =+?OsH v  
借:营业外支出  3 000 000 (M u;U!M"P  
  贷:预计负债 3 000 000 S= `$w  
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: ^ T`T?*h  
借:预计负债   3 000 000  9M1DE  
  贷:银行存款  2 500 000 c68y\  
    营业外收入   500 000 (d,O Lng  
要求: |=~mRqG  
(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。 cD!E.2[  
(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: <tsexsw  
(a)20×8年存货周转率 |%#NA!e4wA  
(b)20×8年销售毛利率 jLO$[c` ;  
(c)20×8年总资产净利率 /[/{m]  
(d)20×8年12月31日的流动比率 ieWXr4@:  
(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) +O8zVWr  
【答案】 l t]&o0>  
(1)应选择营业收入作为计算重要性水平的基础。 S1~K.<B  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 3m-g-  
-`z%<)!Y  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ]mNsG0r6  
销售毛利率=(64000-54000)/64000×100%=15.63% x;} 25A|  
总资产净利率=30/[(100000+90000)/2]=0.03% o /1+ }f  
流动比率=60000/20000=3 & @_PY  
(3) `)KGajB  
a.应建议做如下审计调整分录: ?|}qT05  
借:应收票据 6 000 000 (]&B' 1b  
  贷:短期借款 5 820 000 3,*A VcQA  
    财务费用  180 000 :f_oN3F p  
b.应建议做如下审计调整分录: tu{paQ  
借:预计负债 3 000 000 * uccY_  
  贷:营业外支出 500 000 2>9..c  
    其他应付款 2 500 000 Bf+~&I#E  
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