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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)。 #UJ@P Dwil  
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: {UYqRfgbZ  
                         (Expressed in RMB thousands) `czXjZE  
FINANCLAL STATEMENTS ITEMS ()>\D  
20×8 |R*fw(=W  
20×7 rd 1&?X  
tZXtt=M w  
Sales %3VwCuE  
64000 <STjB,_s  
48000 TCF[i E{  
I|O~F e.  
Cost of sales  5>w>J  
54000 *<#&ne 8  
42000 n5]<|>U vx  
3P6!j  
Net profit %9NGVC  
30 nw5#/5xw  
-20 `u-VGd\  
M3F8@|2  
]@?3,N  
December 31, 20×8 ,_lwT}*w  
December 31, 20×7 \^-3)*r  
Wu Gm~<NS  
Inventory % e1vq  
16000 L6A6|+H%E  
12000 y~S[0]y>  
0 q3<RX>M%  
Current assets ;. :UfW  
60000 f (n{7  
50000 Y9w= [[1  
rjR  
Total assets Z21XlbK   
100000 E>6zwp  
90000 yMSRUQ x  
S5Px9&N8(  
Current liabilities (x$k\H  
20000 4GHIRH C%[  
18000 Yu1xJgl  
xZhD6'Zzz  
Total liabilities ga~vQ7I_  
30000 iGU N$  
25000 ?<LG(WY  
)v-* WreS  
7T2W% JT-,  
During the audit, John has the following findings: [X~X?By>  
(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: <0LB]zDWe6  
Dr. Cash in Bank  RMB 5820000 Dk"M8_-_  
Dr. Financial Expenses RMB 180000 /w!' [  
Cr. Notes Receivable RMB 6000000 R&alq  
(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: <m6I)}K  
Dr. Non-operating Expenses RMB 3000000 <?J7Z|  
Cr. Provisions RMB 3000000 RY~)MS _C  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 r?+u}uH  
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: XWUT b\@  
Dr. Provisions RMB 3000000 fVN}7PH7+  
Cr. Cash in Bank RMB 2500000 Vut.oB$ ~  
Cr. Non-operating Income RMB 500000 h?1pGz)[C  
Required: |(H|2]b4 =  
(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. f%}+.e D  
(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: :<v$vER,&  
(a)Inventory Turnover Rate in 20×8; 2b"5/$|6  
(b)Gross Profit Ratio in 20×8; N7jRdT2k%  
(c)After Tax Return on Total Assets in 20×8; and s,29_z7  
(d)Current Ratio as at December 31, 20×8 %5KR}NXX6  
(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. [ qI*]  
【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。 7S7!  
以下是未经审计财务报表的部分信息: jI V? p  
                             (单位:千元) P3 Evv]sB@  
项目 20×8 20×7 s+w<!`-  
营业收入 64 000 48 000 {pg@JA  
营业成本 54 000 42 000 k2WO*xa*  
净利润 30 -20 RQ'c~D)X  
cU6#^PFu  
20×8年12月31日 20×7年12月31日 G7202(w <  
存货 16 000 12 000 [;2: lbPx  
流动资产 60 000 50 000 #~f+F0#%?  
总资产 100 000 90 000 : [9' nR  
流动负债 20 000 18 000 k:qou})#4  
总负债 30 000 25 000 xq)/QR  
在审计过程中,约翰发现以下事项: Zll^tF#  
(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: :y %~9=  
借:银行存款5 820 000 S p )}  
  财务费用 180 000 Rp|&1nS  
  贷:应收票据6 000 000 .0-m=3mp2  
(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: *u>\&`h=  
借:营业外支出  3 000 000 prs<ZxbQb  
  贷:预计负债 3 000 000 @~XlI1g$i  
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: 3,5wWT] )  
借:预计负债   3 000 000  .:raeDrd  
  贷:银行存款  2 500 000 V<pqc&f .  
    营业外收入   500 000 =ar soCa  
要求: Cr%r<*s  
(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。 ;X6y.1N~  
(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: . R}y"O\  
(a)20×8年存货周转率 %Tb|Yfyr C  
(b)20×8年销售毛利率 t5APD?5 c  
(c)20×8年总资产净利率 rQm  
(d)20×8年12月31日的流动比率 7jbm w<d)9  
(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) T6r~OV5  
【答案】 (R<4"QbE  
(1)应选择营业收入作为计算重要性水平的基础。 D5b _m|7%  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 sN}@b8o@  
5mNXWg7#]  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 gc~h!%'.I  
销售毛利率=(64000-54000)/64000×100%=15.63% $I36>  
总资产净利率=30/[(100000+90000)/2]=0.03% j1C.#-P[  
流动比率=60000/20000=3 9tEKA|8  
(3) LD~'^+W  
a.应建议做如下审计调整分录: |Z^g\l.j{  
借:应收票据 6 000 000 Hu7zmh5FF  
  贷:短期借款 5 820 000 4Z<l>!  
    财务费用  180 000 sr+mY;   
b.应建议做如下审计调整分录: !q\w"p0X  
借:预计负债 3 000 000 Hc%\9{zH  
  贷:营业外支出 500 000 ]e~^YZOs  
    其他应付款 2 500 000 2vN(z %p  
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