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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)。 ) )Za&S*<  
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: {_*yGK48n  
                         (Expressed in RMB thousands) E"IZ6)Q  
FINANCLAL STATEMENTS ITEMS 1|:KQl2q  
20×8 %(Icz ?  
20×7 |DwZ{(R"W  
rPm x  
Sales #<xm.  
64000 k;Y5BB  
48000 m]&SNz=  
\w8\1~#  
Cost of sales DHRlWQox  
54000 *m(=V1"  
42000 dc'Y `e  
k}rbim  
Net profit B#R|*g:x  
30 |uJ%5y#  
-20 *n!J=yS  
"J1 4C9u   
'5tCz9}Y  
December 31, 20×8 yt2PU_),  
December 31, 20×7 LR3*G7  
CvdN"k  
Inventory glw+l'@  
16000 /mZE/>&~ ,  
12000 iURe([@  
6S{l' !s'  
Current assets (;,sc$H]  
60000 Uw:"n]G]D?  
50000 7|H$ /]  
{4PwLCy  
Total assets 'c~4+o4co  
100000 % l%HHT  
90000 1.>m@Slr>  
rT>wg1:  
Current liabilities 6dYMwMH  
20000 *NQ/UXE  
18000 h yIV.W/  
]_$[8#kg  
Total liabilities 47B&s   
30000 #LNED)Vg  
25000 |[y6Ua0  
"w c<B4"  
`0R./|bv\I  
During the audit, John has the following findings: E(|>Ddv B&  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: 6MI8zRX  
Dr. Cash in Bank  RMB 5820000 *z2s$EZ  
Dr. Financial Expenses RMB 180000 @%SQFu@FJ  
Cr. Notes Receivable RMB 6000000 K> e7pu  
(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: wKHBAW[i]  
Dr. Non-operating Expenses RMB 3000000 #A.@i+Zv  
Cr. Provisions RMB 3000000 ?h2}#wg  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 13 wE"-  
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: WF"k[2  
Dr. Provisions RMB 3000000 A2Tw<&Tw(  
Cr. Cash in Bank RMB 2500000 )`} :8y?  
Cr. Non-operating Income RMB 500000 :Tq~8!s  
Required: %XTI-B/K  
(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. T9&1VW  
(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: nj4 /#W  
(a)Inventory Turnover Rate in 20×8; Y\tui+?J  
(b)Gross Profit Ratio in 20×8; [S<";l8  
(c)After Tax Return on Total Assets in 20×8; and w*Ihk)  
(d)Current Ratio as at December 31, 20×8  2Rz  
(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. GKCroyor  
【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。 C7?/%7{  
以下是未经审计财务报表的部分信息: 92-I~ !d  
                             (单位:千元) rLT!To  
项目 20×8 20×7 h7@6T+#WoT  
营业收入 64 000 48 000 ctV,Q3' Z  
营业成本 54 000 42 000 y> (w\K9W  
净利润 30 -20 )}ROLe  
9>$p  
20×8年12月31日 20×7年12月31日 v8D C21pb  
存货 16 000 12 000 /7LR;>Bj  
流动资产 60 000 50 000 \[nut;  
总资产 100 000 90 000 BORA(,  
流动负债 20 000 18 000 r _.S> ]  
总负债 30 000 25 000 ^}C\zW  
在审计过程中,约翰发现以下事项: JN6B~ZNf  
(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: mcok/,/  
借:银行存款5 820 000 L8n|m!MOD  
  财务费用 180 000 8$|=P!7EO  
  贷:应收票据6 000 000 D#z:()VT(  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: J-4:H gx  
借:营业外支出  3 000 000 y!%CffF2  
  贷:预计负债 3 000 000 3mni>*q7d  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: >i O!*&Y>  
借:预计负债   3 000 000  Np)lIGE  
  贷:银行存款  2 500 000 ]{LjRSV  
    营业外收入   500 000 R GX=)  
要求: BluVmM3Vj  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 |D.ND%K&  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: -%dCw6aX+  
(a)20×8年存货周转率 07$o;W@  
(b)20×8年销售毛利率 0?M:6zf_iv  
(c)20×8年总资产净利率 4`R(?  
(d)20×8年12月31日的流动比率 TB^$1C  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) l@:0e]8|o  
【答案】 [S W_C  
(1)应选择营业收入作为计算重要性水平的基础。 ]9,; K;1<  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 KY N0  
3k?X-|O8AZ  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ]+$?u&0?w  
销售毛利率=(64000-54000)/64000×100%=15.63% FCn_^l)EA  
总资产净利率=30/[(100000+90000)/2]=0.03% 6`-jPR  
流动比率=60000/20000=3 8x{'@WCG%  
(3) MJrR[h]  
a.应建议做如下审计调整分录: Tac$LS\Q  
借:应收票据 6 000 000 <^uBoKB/f  
  贷:短期借款 5 820 000 sT' 5%4  
    财务费用  180 000  RX5dO%  
b.应建议做如下审计调整分录: YnP5i#"  
借:预计负债 3 000 000 4H<lm*!^  
  贷:营业外支出 500 000 ri.I pRe  
    其他应付款 2 500 000 FsryEHz  
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