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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)。 z$%8'  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: L{>rN`{  
                         (Expressed in RMB thousands) ;k#_/c  
FINANCLAL STATEMENTS ITEMS PZV>A!7C8n  
20×8 Z9 ws{8@_  
20×7 }6%\/d1~ 6  
Sft vN-  
Sales DU"Gz!X]Jd  
64000 U ^O4HJ  
48000 L9Zz-Dr s  
UQh.o   
Cost of sales 6<S -o|Xw  
54000 <BBzv-?D  
42000 Wq}6RdY$ZA  
}\8-&VoY#X  
Net profit ~$4(|Fq/  
30 ?OnL,y|  
-20 CXoiA"P  
_7:Bxx4B  
ojBdUG\  
December 31, 20×8 %{r3"Q=;W  
December 31, 20×7 Hc\@{17   
<`vXyPA6  
Inventory ceks~[rP  
16000 pwHe&7e#  
12000 3)=ix. wW  
RF2I_4  
Current assets  jMI30  
60000 [W$Mn.5<s  
50000 qlPIxd  
7)#JrpTj%  
Total assets :/][ n9J^  
100000 Ofoh4BL'1@  
90000 [Nm?qY  
RLQ*&[A}  
Current liabilities PuZzl%i P3  
20000 8b 7I\J`  
18000 .0U[n t6  
TeZu*c  
Total liabilities Px?"5g#+  
30000 N6_1iIM  
25000 R1Rk00Ow:  
{GCp5  
& }j;SK5  
During the audit, John has the following findings: `/R. 5;$|  
(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: m!<FlEkN  
Dr. Cash in Bank  RMB 5820000 ak:f4dEd  
Dr. Financial Expenses RMB 180000 =>'j_|  
Cr. Notes Receivable RMB 6000000 GGHeC/4  
(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: pl,XS6mB  
Dr. Non-operating Expenses RMB 3000000 #Cs/.(<  
Cr. Provisions RMB 3000000 yCkc3s|DA;  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 dly -mPmP  
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: k??CXW  
Dr. Provisions RMB 3000000 pQ7elv]  
Cr. Cash in Bank RMB 2500000 qu $FpOJ  
Cr. Non-operating Income RMB 500000 N&k\X]U  
Required: xgNV0;g,  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. 6A>bm{`c:  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: M"K$.m@t  
(a)Inventory Turnover Rate in 20×8; Sn mv  
(b)Gross Profit Ratio in 20×8; # 7d vT=  
(c)After Tax Return on Total Assets in 20×8; and #H~$^L   
(d)Current Ratio as at December 31, 20×8 NzhWGr_x'  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. T&S=/cRBK}  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 ;QG8@ms|  
以下是未经审计财务报表的部分信息: wS7Vo{#@\  
                             (单位:千元) Bmt8yR2  
项目 20×8 20×7 ?@MY+r_G  
营业收入 64 000 48 000 Z{#3-O<a+n  
营业成本 54 000 42 000 "BpDlTYM  
净利润 30 -20 G^L9[c= ,  
+B+c N[d  
20×8年12月31日 20×7年12月31日 ]1GyEr:  
存货 16 000 12 000 nHXPEbq-g  
流动资产 60 000 50 000 ,:-^O#  
总资产 100 000 90 000 W95q1f# 7  
流动负债 20 000 18 000 dn=srbJ   
总负债 30 000 25 000 86qQ"=v  
在审计过程中,约翰发现以下事项: "[z/\l8O  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 0?I  
借:银行存款5 820 000 2|RxowXZ"  
  财务费用 180 000 v=dN$B5y3  
  贷:应收票据6 000 000 I-J%yutB  
(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: X>yE<ni  
借:营业外支出  3 000 000 D"fjk1  
  贷:预计负债 3 000 000 6b` Jq>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: _Y6Ezh.  
借:预计负债   3 000 000  hlc g[Qdo*  
  贷:银行存款  2 500 000 l_2l/ff9  
    营业外收入   500 000 91a);d  
要求: j[$+DCO#|m  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 @LU[po1I  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: 7:$dl #  
(a)20×8年存货周转率 XWz~*@ci  
(b)20×8年销售毛利率 hD,^mru  
(c)20×8年总资产净利率 =q"0GUei3  
(d)20×8年12月31日的流动比率 v=uQ8_0~N  
(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) d|UH AX  
【答案】 v )2yR~J  
(1)应选择营业收入作为计算重要性水平的基础。 FO]f 4@  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 & }"I!  
oc-o>H  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 s1%2({wP  
销售毛利率=(64000-54000)/64000×100%=15.63% DEfhR?v  
总资产净利率=30/[(100000+90000)/2]=0.03% [>j.x2=  
流动比率=60000/20000=3 Cf<TDjU`|  
(3) )kKeA  
a.应建议做如下审计调整分录: Xh~oDnP  
借:应收票据 6 000 000  1&=2"  
  贷:短期借款 5 820 000 yM-%x1r ~  
    财务费用  180 000 iN@|08  
b.应建议做如下审计调整分录: h=NXU9n%'  
借:预计负债 3 000 000 ( Y mIui>  
  贷:营业外支出 500 000 `I|Y7GoUO  
    其他应付款 2 500 000 `"iPJw14  
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