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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)。 AqN(htGvx  
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: .YS[Md{  
                         (Expressed in RMB thousands) j1 /J9F'  
FINANCLAL STATEMENTS ITEMS :&_@U$  
20×8 _BR>- :Jr  
20×7 WqYl=%x"{V  
I9Z8]Q+2"  
Sales i}HF  
64000  vtL)  
48000 &p= ~=&g=  
h!d#=.R  
Cost of sales YJ3970c/M  
54000 UK _2i(I"e  
42000 {Ziq~{W_  
u=ENf1{ $>  
Net profit }O o  
30 L Q;JtLu1  
-20 |$1j;#h  
, / 4}CM  
g1&GX(4[  
December 31, 20×8 oxGOn('  
December 31, 20×7 W:9L!+m^  
-O(.J'=8  
Inventory !3HMGzt  
16000 yP-.8[;  
12000 OsC1( '4@  
>TL0hBaaR  
Current assets B'~.>, fg  
60000 &,e@pvc3  
50000 C #TS  
Kx<bVK4"  
Total assets \UNw43EL  
100000 %kVpW& ~  
90000 g00XZ0@  
rRsLl/d  
Current liabilities A>d*<#x  
20000  Y9PG  
18000 ["@K~my~D*  
Cu/w><h)  
Total liabilities a<vCAFQ  
30000 .^Ek1fi.  
25000 o ue;$8   
0eUsvzz 15  
1lMU('r%  
During the audit, John has the following findings: 4; &(  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: bNc=}^  
Dr. Cash in Bank  RMB 5820000 OF DPtJwV  
Dr. Financial Expenses RMB 180000 Bd\p!f<  
Cr. Notes Receivable RMB 6000000 d_]MqH>R\  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: (?J&Ar0  
Dr. Non-operating Expenses RMB 3000000 -y$|EOi?  
Cr. Provisions RMB 3000000 *!.'1J:YJ(  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 F!SmCE(0x  
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: 5ue{&z @T  
Dr. Provisions RMB 3000000 %X#Wc:b  
Cr. Cash in Bank RMB 2500000 wcV~z:&^5  
Cr. Non-operating Income RMB 500000 8[zP2L!-  
Required: nk6xavQji  
(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. [qid4S~r,&  
(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: j_ :4_zdBy  
(a)Inventory Turnover Rate in 20×8; lDAw0 C3  
(b)Gross Profit Ratio in 20×8; >gVR5 o  
(c)After Tax Return on Total Assets in 20×8; and \mv7"TM  
(d)Current Ratio as at December 31, 20×8 jQ 7RH/?_  
(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. !xa,[$w(^  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 NFc< %#H  
以下是未经审计财务报表的部分信息: Fdvex$r&  
                             (单位:千元) 5$zC,g*#  
项目 20×8 20×7 tR2IjvmsX  
营业收入 64 000 48 000 oYqlN6n,=6  
营业成本 54 000 42 000 FtY*I&  
净利润 30 -20 <$7*yV  
*4+;E y  
20×8年12月31日 20×7年12月31日 x ~Pv  
存货 16 000 12 000 {mueP6Gz@J  
流动资产 60 000 50 000 t;E-9`N  
总资产 100 000 90 000 (5'qEi ea  
流动负债 20 000 18 000 LI(Wu6*Y  
总负债 30 000 25 000 .eJ4F -V  
在审计过程中,约翰发现以下事项: >F @7}Y(  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: zf2]|]*xz  
借:银行存款5 820 000 Y MJjO0  
  财务费用 180 000 {]|};E[}m  
  贷:应收票据6 000 000 G~^Pkl3%T  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: [ Ma&=2h  
借:营业外支出  3 000 000 c< \:lhl  
  贷:预计负债 3 000 000 [l'~>  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: Z&/;6[  
借:预计负债   3 000 000  )/f,.Z$  
  贷:银行存款  2 500 000 kGX`y.-[  
    营业外收入   500 000 TX8,+s+  
要求: 3!ulBiMh  
(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。 r#^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: ywCE2N<-V?  
(a)20×8年存货周转率 0}HKmEM  
(b)20×8年销售毛利率 ggX'`bK  
(c)20×8年总资产净利率 :9K5zD  
(d)20×8年12月31日的流动比率 ,R*ru*  
(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) 6P+8{ ?V&  
【答案】 VU)ywIs  
(1)应选择营业收入作为计算重要性水平的基础。 QbpRSdxy`$  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 $Ne#F+M9x  
^=Up U B  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 zD2B hta y  
销售毛利率=(64000-54000)/64000×100%=15.63% P1H`NOC  
总资产净利率=30/[(100000+90000)/2]=0.03% q6/ o.j   
流动比率=60000/20000=3 k,b(MAiQ0  
(3) G4AX8@;U  
a.应建议做如下审计调整分录: Gl}=Q7  
借:应收票据 6 000 000 (q3(bH~T)  
  贷:短期借款 5 820 000 <[[DS%(M^  
    财务费用  180 000 t~XwF(";  
b.应建议做如下审计调整分录: )SUT+x(DU  
借:预计负债 3 000 000 T4qbyui{  
  贷:营业外支出 500 000 USe"1(|E  
    其他应付款 2 500 000 C6O1ype  
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