论坛风格切换切换到宽版
  • 2336阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 i[v4[C=WB!  
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: $ik*!om5  
                         (Expressed in RMB thousands) 7>FXsUt_  
FINANCLAL STATEMENTS ITEMS .ZpOYhk  
20×8 K^Awf6%  
20×7 M:S-%aQ_<y  
CU'JvVe3  
Sales >|$]=e,Z  
64000 C=: < [_m`  
48000 &X=7b@r  
@ZjT_  
Cost of sales JVZ-nHf(9  
54000 E}@C4pS  
42000 IH]9%d)  
WYP;s7_  
Net profit 3JCo!n0   
30 OtG\Uw8  
-20 0MG>77  
w;z 7vN~/O  
XLN bV?  
December 31, 20×8 d1b] +AG4  
December 31, 20×7 p4`1^}f&Ie  
J:xGEa t  
Inventory YuXJT*  
16000 p0+^wXi)  
12000 / ^.|m3  
sV\_DP/l  
Current assets }E'0vf /  
60000 *{g3ia  
50000 |=?#Xbxz  
<W4F`6`x  
Total assets d9N[f>  
100000 }>A q<1%  
90000 T$4{fhV \  
YH&=cI@  
Current liabilities $l7^-SK`E  
20000 wQ}r/2n|^  
18000 ]v+<K63@T  
iOE. .xA:  
Total liabilities Vwkvu&4  
30000 ).T&fa"  
25000 | f#wbw  
*rxr:y#Ve  
+$2{u_m,  
During the audit, John has the following findings: NYm"I`5w  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: TT$A o  
Dr. Cash in Bank  RMB 5820000 ^h(wi`i  
Dr. Financial Expenses RMB 180000 p>6`jr  
Cr. Notes Receivable RMB 6000000 9d(\/ 7  
(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: 9!FX *}dC  
Dr. Non-operating Expenses RMB 3000000 >Vuvbo   
Cr. Provisions RMB 3000000 "M I';6  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 hW^,' m  
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: %uW  =kr  
Dr. Provisions RMB 3000000 Lb*KEF%s  
Cr. Cash in Bank RMB 2500000 Q8p6n  
Cr. Non-operating Income RMB 500000 ?jx]%n fV  
Required: [$N_YcN?  
(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. aSL`yuXu  
(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: 91-bz^=xO  
(a)Inventory Turnover Rate in 20×8; /d`"WK,  
(b)Gross Profit Ratio in 20×8; )^2eC<t  
(c)After Tax Return on Total Assets in 20×8; and $( hT{C,K  
(d)Current Ratio as at December 31, 20×8 0-2|(9 Kc  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. i\R0+ O{  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 n 8cA8<  
以下是未经审计财务报表的部分信息: P7x;G5'.  
                             (单位:千元) t ne_]+  
项目 20×8 20×7 FpoH m%+  
营业收入 64 000 48 000 X>q`F;W  
营业成本 54 000 42 000 gI+8J.AG=  
净利润 30 -20 s**<=M GK  
sD|l}f   
20×8年12月31日 20×7年12月31日 ."Ms7=  
存货 16 000 12 000 &|yLTx  
流动资产 60 000 50 000 0;Z|:\P\=  
总资产 100 000 90 000 |Uh8b %  
流动负债 20 000 18 000 &|v)   
总负债 30 000 25 000 sNf& "C!;  
在审计过程中,约翰发现以下事项: m]p{]6h  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: Epzg|L1)  
借:银行存款5 820 000 "wUIsuG/p  
  财务费用 180 000  q+P@2FL  
  贷:应收票据6 000 000  rxY|&!f  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录:  e UPa5{P  
借:营业外支出  3 000 000 te_2"Z  
  贷:预计负债 3 000 000 } ueFy<F  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: N0`9/lr|  
借:预计负债   3 000 000  S zULy >e  
  贷:银行存款  2 500 000 8K%N7RL|  
    营业外收入   500 000 /l$x}  
要求: U,P_bz*)  
(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。 %sa?/pjK  
(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: n1[c\1   
(a)20×8年存货周转率 &kb`)F3nU  
(b)20×8年销售毛利率 C]^ Ep  
(c)20×8年总资产净利率 b R\7j+*&  
(d)20×8年12月31日的流动比率 K)Y& I  
(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) 86&M Zdv6  
【答案】 !_I1=yi  
(1)应选择营业收入作为计算重要性水平的基础。 Pt]>AW;i  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Sp `l>BL  
eJDZ| $  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 |vI*S5kn6A  
销售毛利率=(64000-54000)/64000×100%=15.63% U(&c@ u%  
总资产净利率=30/[(100000+90000)/2]=0.03% r )|3MUj  
流动比率=60000/20000=3 OL'Ito  
(3) CH++3i2&  
a.应建议做如下审计调整分录: h~dQ5%  
借:应收票据 6 000 000 n#_B4UqW%  
  贷:短期借款 5 820 000 ,67Q!/O  
    财务费用  180 000 *k?:k78L  
b.应建议做如下审计调整分录: -4Qub{Uym  
借:预计负债 3 000 000 ^2+Ex+  
  贷:营业外支出 500 000 >P6"-x,["  
    其他应付款 2 500 000 =H95?\}T[  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个