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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)。 M6'C3,y0  
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: S%X\ ,N  
                         (Expressed in RMB thousands) 6eT'[Umx  
FINANCLAL STATEMENTS ITEMS W Q}!]$<"y  
20×8 _Hu2[lV  
20×7 !Gp3/<"Wy$  
pRwGv  
Sales 3EVC8ue  
64000 GD[ou.C}k  
48000 p$nK@t}  
E^ok`wfO  
Cost of sales mp,e9Nd;  
54000 ES\Q5)t/fo  
42000 :pDY  
N4H+_g|  
Net profit >I& jurU#  
30 z g7l>9Sc  
-20 Wjr M d#^  
@ 9 { %Kn  
{?/8jCVd  
December 31, 20×8 7p.h{F'A  
December 31, 20×7 M> jBm .  
`8(h,aj;  
Inventory E ;!<Z4  
16000 V 7l{hEo3?  
12000  oKYhE  
PDt<lJU+X  
Current assets f5aF6FBH  
60000 $}nh[@  
50000 28R>>C=R  
tP`G]BCbt  
Total assets rocB"0  
100000 Pc(n@'m~  
90000 IE)"rTI)b  
Hs%QEvZl  
Current liabilities >&;>PZBPCO  
20000 l+2cj?X  
18000 MkDK/K$s  
'cZMRR c <  
Total liabilities R6!cK[e]4  
30000 abo>_"9-  
25000 R3 j#WgltP  
6~ 7 ; o_>  
y~ _za(k  
During the audit, John has the following findings: E69:bQ94u  
(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: TF=k(@9J?  
Dr. Cash in Bank  RMB 5820000 ,g/ _eROJ  
Dr. Financial Expenses RMB 180000 @VC .>  
Cr. Notes Receivable RMB 6000000 *:\:5*SY  
(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: F# 1 Kk#t  
Dr. Non-operating Expenses RMB 3000000 UZje>. ~?  
Cr. Provisions RMB 3000000 /o ~qC<7  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ]3t1=+  
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: 6F*-qb3  
Dr. Provisions RMB 3000000 8QVE_ Eu  
Cr. Cash in Bank RMB 2500000 " {A*(.  
Cr. Non-operating Income RMB 500000 o)%-l4S  
Required: X,TTM,1w  
(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. _8Nw D_"  
(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: _F`$ d2  
(a)Inventory Turnover Rate in 20×8; [DZqCo  
(b)Gross Profit Ratio in 20×8; R9Sf!LR  
(c)After Tax Return on Total Assets in 20×8; and U*3A M_w  
(d)Current Ratio as at December 31, 20×8 I tI0x  
(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. Zc'|!pT _  
【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。 oX'0o 'c  
以下是未经审计财务报表的部分信息: 6<x~Mk'u)  
                             (单位:千元) khU6*`lQ  
项目 20×8 20×7 K(nS$x1 G  
营业收入 64 000 48 000 CmEpir{}(  
营业成本 54 000 42 000 8 !4~T,9G  
净利润 30 -20 J~Cc9"(  
E X%6''ys  
20×8年12月31日 20×7年12月31日 .dx 4,|6  
存货 16 000 12 000  0]AN;  
流动资产 60 000 50 000 3 p/b  
总资产 100 000 90 000 pOC% oj  
流动负债 20 000 18 000 @$qOW  
总负债 30 000 25 000 D \N \BD  
在审计过程中,约翰发现以下事项: pheE^jUr  
(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: F9(._ow[  
借:银行存款5 820 000 m\>|C1oRy  
  财务费用 180 000 'yp>L|  
  贷:应收票据6 000 000 q#P$'7"  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 4k8*E5cx  
借:营业外支出  3 000 000 'X7%35Y  
  贷:预计负债 3 000 000 U1ZIuDg'E  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: nX0HT )}  
借:预计负债   3 000 000  C5P$ &s\  
  贷:银行存款  2 500 000 Kv(z4z  
    营业外收入   500 000 pzp,t(%j  
要求: ;{vwBDV!'  
(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。 'E4AV58.  
(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: T~BA)![  
(a)20×8年存货周转率 aaDP9FW9e  
(b)20×8年销售毛利率 V=pMq?Nr  
(c)20×8年总资产净利率 #/Ruz'H1>  
(d)20×8年12月31日的流动比率 Ju!(gh  
(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) |% z ^N*  
【答案】 /;?M?o"H  
(1)应选择营业收入作为计算重要性水平的基础。 yuOS&+,P  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 T Z[Zm  
-fE.<)m=!  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ]r4bRK[1  
销售毛利率=(64000-54000)/64000×100%=15.63% 9lf*O0Z&n  
总资产净利率=30/[(100000+90000)/2]=0.03% &FSmqE;@ ^  
流动比率=60000/20000=3 C5x ag#Z1  
(3) 0ZMJ(C  
a.应建议做如下审计调整分录: C{ EAmv'  
借:应收票据 6 000 000 ^/HW$8wEi  
  贷:短期借款 5 820 000 =; 0wFwSz  
    财务费用  180 000 {~SaRB2<'  
b.应建议做如下审计调整分录:  qve ./  
借:预计负债 3 000 000 bu>qsU3  
  贷:营业外支出 500 000 Ko6^iI1  
    其他应付款 2 500 000 E@-ta):  
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