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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)。 Yfy";C7X  
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: v7D0E[)~  
                         (Expressed in RMB thousands) g O8~$Aj  
FINANCLAL STATEMENTS ITEMS cVSns\QO  
20×8 lGJ&\Lv:  
20×7 r>rL[`p(2  
V2g"5nYT  
Sales xJOp ~fKG  
64000 X3y28 %R   
48000  gA19f  
q } (f9  
Cost of sales | Vp ?  
54000 U?Vik  
42000 "po;[ Ia2  
aLwEz}-   
Net profit 'yh)6mid  
30 v(,YqT>q@U  
-20 WWLf'89It  
gUiZv8C  
+hs:W'`%  
December 31, 20×8 Z'd]oNF  
December 31, 20×7 2N.!#~_2D  
iZ ( Jw Y  
Inventory ^xr & E  
16000 4UN|`'c  
12000 6~6 vwp  
$M1;d1e6'  
Current assets g$z6*bL  
60000 >&T J  
50000 H8E#r*"-m  
DH.CAV  
Total assets FQ/z,it_i  
100000 tNAmA  
90000 HLqDI lL  
w; :{  
Current liabilities +}BKDEb  
20000 &7eN EA  
18000 I1p{(fJ  
v}@Uc-(  
Total liabilities FWLLbL5t  
30000 1([?EfC  
25000 OSwum!hzN  
O1oh,~W  
mlz|KI~\F;  
During the audit, John has the following findings: 04a@  
(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: ]v_u2f'  
Dr. Cash in Bank  RMB 5820000 g c<Y?a-  
Dr. Financial Expenses RMB 180000 j(c;r>  
Cr. Notes Receivable RMB 6000000 O81'i2M J9  
(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: c2PBYFCyC  
Dr. Non-operating Expenses RMB 3000000 QjTs$#eMW  
Cr. Provisions RMB 3000000 `b_n\pf ]  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 k?_uv  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 6-\M }xq?  
Dr. Provisions RMB 3000000 ^j1i CL!  
Cr. Cash in Bank RMB 2500000 ^>z+e"PQA  
Cr. Non-operating Income RMB 500000 B!J&=*=e  
Required: JRDIGS_~  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. :6 Gf@Z&+  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: rt\.|Hr4s  
(a)Inventory Turnover Rate in 20×8; S AKIFNE  
(b)Gross Profit Ratio in 20×8; 0aYoc-( A  
(c)After Tax Return on Total Assets in 20×8; and 6L-3cxqf\  
(d)Current Ratio as at December 31, 20×8 \M*c3\&~,e  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. BD M"";u  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 (?P\;yDG  
以下是未经审计财务报表的部分信息: Mp@dts/|  
                             (单位:千元) E .CG  
项目 20×8 20×7 Xzqx8Kd  
营业收入 64 000 48 000 MO|8A18B  
营业成本 54 000 42 000 |gfG\fL3V  
净利润 30 -20 r$,Xv+}  
Pe@*')o*  
20×8年12月31日 20×7年12月31日 pc;`Fz/`7  
存货 16 000 12 000 &p55Cg@e)  
流动资产 60 000 50 000 VrJf g  
总资产 100 000 90 000 M4t:)!dji?  
流动负债 20 000 18 000 6<YAoo  
总负债 30 000 25 000 9ol&p>  
在审计过程中,约翰发现以下事项: O 2+taB  
(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: IG!(q%Gf  
借:银行存款5 820 000 <{z-<D;  
  财务费用 180 000 K>#QC  
  贷:应收票据6 000 000 c(s: f@ 1  
(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: es\Fn#?O  
借:营业外支出  3 000 000 Hr*xAx  
  贷:预计负债 3 000 000 >ni0:^vp  
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: #eKH'fE  
借:预计负债   3 000 000  M|UCV_omN  
  贷:银行存款  2 500 000 t~Q j$:\  
    营业外收入   500 000 :VX2&*  
要求: TjjR% 3  
(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。 /LG}nY  
(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: N <M6~  
(a)20×8年存货周转率 QH kjxj  
(b)20×8年销售毛利率 lXutZ<S[  
(c)20×8年总资产净利率 ~b6c:db3  
(d)20×8年12月31日的流动比率 t* =i8`8  
(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)  $kxu-  
【答案】 :bq UA(k  
(1)应选择营业收入作为计算重要性水平的基础。 }RUK?:lEA  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Ru$%gh>v  
=RHIB1  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 .cr<.Ov  
销售毛利率=(64000-54000)/64000×100%=15.63% x}uDW   
总资产净利率=30/[(100000+90000)/2]=0.03% j 5bHzcv  
流动比率=60000/20000=3 7 LiyA<  
(3) 2F/oWt|w?  
a.应建议做如下审计调整分录: /Nhc|x6zQ  
借:应收票据 6 000 000 #`%V/#YK  
  贷:短期借款 5 820 000 Ys<z%  
    财务费用  180 000 =Nr?F '<  
b.应建议做如下审计调整分录: nHQWO   
借:预计负债 3 000 000 |)[&V3+|  
  贷:营业外支出 500 000 @u:q#b  
    其他应付款 2 500 000 OZ&SxR%q4  
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