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)。 6ck%M#v
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: @%r"7%tq>
(Expressed in RMB thousands) c, }VC-
FINANCLAL STATEMENTS ITEMS D{JwZL@7k2
20×8 Y.%Vvg4z3
20×7 .d+zF,02Z
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Sales L),bPfz
64000 M0%nGpVj>
48000 y8dOx=c
FhQb9\g
Cost of sales DkW^gt
54000 o+Q2lO5
42000 SUD~@]N1
p:3w8#)MZ
Net profit '30JJ0
30 SZvC4lOn#
-20 chM-YuN|
cvYKZB
kH4m6p
December 31, 20×8 im
F,8 '
December 31, 20×7 mB%m<Zo\U
h;~NA}>
Inventory E CPSE{
16000 ypx`!2Q$
12000 ;s#]."v_=
fyxc4-D
Current assets y (=0
60000 )))AxgM
50000 m3XT8F*&
V@K^9R,|
Total assets ri4:w_/{,Y
100000 ajX]
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90000 4v2JrC;
TJuS)AZ
C
Current liabilities rym*W\AWx
20000 GqgJ ]m
18000 MI~QXy,
b(> G
Total liabilities m~F ~9&
30000 M`xI N~
25000 J~ wu*x
Ad4-aWH
4+4&}8FH
During the audit, John has the following findings: @9\E
(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: :Y)G- :S+
Dr. Cash in Bank RMB 5820000 mm N$\2
Dr. Financial Expenses RMB 180000 ?#L5V'ZZ*
Cr. Notes Receivable RMB 6000000 [8[`V)b
(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: &y ~GTEP
Dr. Non-operating Expenses RMB 3000000 &lW~ot1,
Cr. Provisions RMB 3000000 Q>\9/DjUp
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 G)%r|meKGB
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: $oZV 54
Dr. Provisions RMB 3000000 L(BL_
Cr. Cash in Bank RMB 2500000 wA6<BujD
Cr. Non-operating Income RMB 500000 j7C&&G q
Required: ,m)YL>
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(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. 9tB:1n}
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: 1(4IcIR5T;
(a)Inventory Turnover Rate in 20×8; AaJz3oncJ
(b)Gross Profit Ratio in 20×8; wQX%*GbL2
(c)After Tax Return on Total Assets in 20×8; and 58Z,(4:E
(d)Current Ratio as at December 31, 20×8 ]$A6krfh|
(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. M_\)<a(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。 HE3x0H}o>
以下是未经审计财务报表的部分信息: 9Oc(Gl5az
(单位:千元) 5Veybchy "
项目 20×8 20×7 o]0\Km
营业收入 64 000 48 000
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营业成本 54 000 42 000 \05 n
$.
净利润 30 -20 g]}E1H6-
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20×8年12月31日 20×7年12月31日 ;3N>m|?D=
存货 16 000 12 000 h?&S*
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流动资产 60 000 50 000 U\;mM\2rE
总资产 100 000 90 000 q6V\n:hKV
流动负债 20 000 18 000 ]q
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总负债 30 000 25 000 W$u/tRF
在审计过程中,约翰发现以下事项: %;YERO!
(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: =p$:vW
借:银行存款5 820 000 $lAhKpdlW
财务费用 180 000 !T26#>mV
贷:应收票据6 000 000 SWMi+)
(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: %hb!
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借:营业外支出 3 000 000 wTu=v
贷:预计负债 3 000 000 +FtL_7[v
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: #Pq.^ ^
借:预计负债 3 000 000 8J+:5b_?
贷:银行存款 2 500 000 ^+Stvj:N
营业外收入 500 000 Ck^jgB.7
要求: kI#
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(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。 Z/=HQ8
(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: 7D wf0Re`
(a)20×8年存货周转率 I=wA)Bli1p
(b)20×8年销售毛利率 >tVD[wVF0
(c)20×8年总资产净利率 Z)H9D(Za
(d)20×8年12月31日的流动比率 /?
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(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) aG/L'we
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【答案】 /*)
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(1)应选择营业收入作为计算重要性水平的基础。 7%Ii:5Bp
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 zrCQEQq
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(2)存货周转率=54 000/[(16000+12000)/2]=3.86 =;@?bTmqD
销售毛利率=(64000-54000)/64000×100%=15.63% Zk
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总资产净利率=30/[(100000+90000)/2]=0.03% P*sb@y>}O
流动比率=60000/20000=3 $sR-J'EE!
(3) V/i7Z h#2:
a.应建议做如下审计调整分录: iWu^m+"k
借:应收票据 6 000 000 G[!Y6c3
贷:短期借款 5 820 000 @+
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财务费用 180 000 zWEt< `1M
b.应建议做如下审计调整分录: WF0[/Y
借:预计负债 3 000 000 0"to]=
贷:营业外支出 500 000 *ioVLt,:R
其他应付款 2 500 000 i VIpe