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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)。 '%`:+]!  
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: w`=\5Oa.G  
                         (Expressed in RMB thousands) i 3SHg\~Z  
FINANCLAL STATEMENTS ITEMS ctJE+1#PH  
20×8 3yXY.>'  
20×7 ei{eTp4HpV  
o8vug$=Z  
Sales t()c=8qF|u  
64000 xP,hTE  
48000 OUXR  
a@*\o+Su  
Cost of sales T,tdL N-  
54000 k;L6R!V  
42000 ~3 bPIg7D  
$tS}LN_!  
Net profit {qMIGwu  
30 @ry_nKr9  
-20 '`<w#z}AF  
GM<-&s!Uj  
fd2T=fz-  
December 31, 20×8 tnG# IU *  
December 31, 20×7 w+{ LAS  
vZoaT|3 G]  
Inventory !0cD$^7  
16000 JO< wU  
12000 #1G:lhkC  
IN G@B#Cl  
Current assets pV"R|{#V  
60000 RdML3E  
50000 VU d\QR-  
XvlU*TO~(~  
Total assets U`m54f@U  
100000 r$~HfskeI  
90000 uR r o?m<  
<A'$%`6m  
Current liabilities $p? aVO  
20000 J9[r|`gJ(  
18000 d<N:[Y\4 l  
{> 0wiH#!E  
Total liabilities 5[u]E~Fl}  
30000 'X2POay1  
25000 iW /}#  
$ DSZO!pB  
,nB5/Lx  
During the audit, John has the following findings: NTI+  
(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: igR";OQk  
Dr. Cash in Bank  RMB 5820000 w)Qp?k d  
Dr. Financial Expenses RMB 180000 7x4PaX(  
Cr. Notes Receivable RMB 6000000 qm o9G  
(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: ~`:L?Jkb6H  
Dr. Non-operating Expenses RMB 3000000 NPe%F+X  
Cr. Provisions RMB 3000000 *w&Y$8c(  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 "!%l/_p?  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: `lt"[K<  
Dr. Provisions RMB 3000000 2V;PYI  
Cr. Cash in Bank RMB 2500000 :A'y+MnK<  
Cr. Non-operating Income RMB 500000 +&2%+[nBZ  
Required: <<R*2b  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. V% 6I\G2/:  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: KNIn:K^/  
(a)Inventory Turnover Rate in 20×8; R[x_j  
(b)Gross Profit Ratio in 20×8; fDU !~/#  
(c)After Tax Return on Total Assets in 20×8; and exUu7& *:  
(d)Current Ratio as at December 31, 20×8 *itUWpNhr  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. xx%j.zDI]  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 1Z~FCJz  
以下是未经审计财务报表的部分信息: ^qD$z=z-  
                             (单位:千元) w T8DSq  
项目 20×8 20×7 @7j AL-  
营业收入 64 000 48 000 "u^H# L>-q  
营业成本 54 000 42 000 <;Zmjeb+#  
净利润 30 -20 OA"q[s  
czRFMYE  
20×8年12月31日 20×7年12月31日 76h ,]xi  
存货 16 000 12 000 (S\[Y9  
流动资产 60 000 50 000 wyO4Y  
总资产 100 000 90 000 $6iX   
流动负债 20 000 18 000 D2B%0sfl~  
总负债 30 000 25 000 FSW_<%  
在审计过程中,约翰发现以下事项: )ea>%  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: T !WT;A   
借:银行存款5 820 000 p xa*'h"b^  
  财务费用 180 000 9H`XeQ.  
  贷:应收票据6 000 000 ]a*d#  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: &H/'rd0M  
借:营业外支出  3 000 000 !_'ur>iR  
  贷:预计负债 3 000 000 65$+{ s  
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: ofw3S |F6  
借:预计负债   3 000 000  *kDCliL  
  贷:银行存款  2 500 000 7/@TF/V  
    营业外收入   500 000 /zVOK4BqN+  
要求: ]{mPh\  
(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。 >rKIG~P_  
(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: CxOob1@  
(a)20×8年存货周转率 G[I"8iS,  
(b)20×8年销售毛利率 ++Ts  
(c)20×8年总资产净利率 c>:wd@w  
(d)20×8年12月31日的流动比率 3>`mI8 $t  
(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) .Una+Z  
【答案】 s/ qYa])  
(1)应选择营业收入作为计算重要性水平的基础。 =BAW[%1b  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 kr:^tbJ  
;m{1 _1  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 f=gW]x7'R+  
销售毛利率=(64000-54000)/64000×100%=15.63% [H^z-6x:0  
总资产净利率=30/[(100000+90000)/2]=0.03% vJc-6EO  
流动比率=60000/20000=3 CiLg]va   
(3) YdC6k?tzS  
a.应建议做如下审计调整分录: =O_4|7Zl  
借:应收票据 6 000 000 }1i`6`y1  
  贷:短期借款 5 820 000 gANuBWh8T  
    财务费用  180 000 Z|j>gq  
b.应建议做如下审计调整分录: *>' V1b4}  
借:预计负债 3 000 000 j<jN05p  
  贷:营业外支出 500 000 {xB!EQ"  
    其他应付款 2 500 000 ?5|>@>  
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