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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)。 >1}@Q(n/}{  
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: _xefFy  
                         (Expressed in RMB thousands) AMw#_8Y  
FINANCLAL STATEMENTS ITEMS qj7 }]T_  
20×8 S-f .NC}:i  
20×7 e=cb%  
#n7F7X  
Sales WYUel4Z  
64000 g@O H,h/  
48000 {;L,|(o^  
~Ydm"G  
Cost of sales @!Z1*a.  
54000 e7Sp?>-d  
42000 4,P(w+  
8.!+Hm4  
Net profit KB"N',kG  
30 [  *~2Ts  
-20 Q}: $F{  
r) u@,P  
mDXG~*1   
December 31, 20×8 9+iz+  
December 31, 20×7 S}b^_+UbP  
q$;j1X ^  
Inventory Nz77" kC  
16000 (KLhF  
12000 5SMV3~*P  
 SDc8\ms  
Current assets !(F?Np Am  
60000 l$&dTI<#  
50000 l*$~Y0  
3xz|d`A  
Total assets :4r{t?ytXw  
100000 nWes,K6T  
90000 WfXwI  'y  
cy(4g-b]@e  
Current liabilities kz/"5gX:  
20000 8 :;]tt  
18000 <N:)Xf9 `  
\ iA'^69  
Total liabilities *3KSOcQ  
30000 p/qu4[Mm  
25000 1u8hnG  
%L|xmx!c  
HUChg{[  
During the audit, John has the following findings: iR!]&Oh  
(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: zM(-f|wVI)  
Dr. Cash in Bank  RMB 5820000 y`i?Qo3  
Dr. Financial Expenses RMB 180000 jLA)Y [h  
Cr. Notes Receivable RMB 6000000 m5o$Dus+?'  
(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: /9A6"Z  
Dr. Non-operating Expenses RMB 3000000 bzr QQQ  
Cr. Provisions RMB 3000000 s f.z(o  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 MH|F<$42  
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: 6V"u ovN2  
Dr. Provisions RMB 3000000 73_=CP" t  
Cr. Cash in Bank RMB 2500000 =A*a9c2  
Cr. Non-operating Income RMB 500000 gt9(5p  
Required: EOZ 6F-':  
(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. :-WNw n  
(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: H#u N&^+H  
(a)Inventory Turnover Rate in 20×8; "L;@qCfhO  
(b)Gross Profit Ratio in 20×8; B]NcY&A  
(c)After Tax Return on Total Assets in 20×8; and 1G6 \}El95  
(d)Current Ratio as at December 31, 20×8 |~ytAyw  
(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. ORM3o ucP  
【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。 |@~_&g  
以下是未经审计财务报表的部分信息: P+Gz'  
                             (单位:千元) }Q*J!OH  
项目 20×8 20×7 ZXN`8!]&  
营业收入 64 000 48 000 D@O5Gd  
营业成本 54 000 42 000 !x:{"  
净利润 30 -20 +_{cq@c  
!RPE-S  
20×8年12月31日 20×7年12月31日 ACy}w?D<  
存货 16 000 12 000 NJSbS<O  
流动资产 60 000 50 000 $e2+O\.>  
总资产 100 000 90 000 8f1M6GK?  
流动负债 20 000 18 000 $)nPj_h  
总负债 30 000 25 000 xC9{hXg!  
在审计过程中,约翰发现以下事项: &Nh zEl1  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: A|4om=MO  
借:银行存款5 820 000 S?6 -I,]h  
  财务费用 180 000 }]#z0'Aqsu  
  贷:应收票据6 000 000 ;5.<M<PH  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: /CH]'u^j  
借:营业外支出  3 000 000 pY[b[ezb  
  贷:预计负债 3 000 000 MGq\\hLD\-  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: 71>,tq  
借:预计负债   3 000 000  h-|IZ}F7  
  贷:银行存款  2 500 000 ce#Iu#qT  
    营业外收入   500 000 :?j=MV  
要求: :iLRCK3 C  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 _VRxI4q  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: pKpB  
(a)20×8年存货周转率 '&hd ^9]Lo  
(b)20×8年销售毛利率 0g6sGz=  
(c)20×8年总资产净利率 H3*] }=   
(d)20×8年12月31日的流动比率 Rnoz[1y?0  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) ;N(L,  
【答案】 x`FTy&g  
(1)应选择营业收入作为计算重要性水平的基础。 S-}c_zbl;  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 @87Y/_l  
=PQ4S2Q  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 5jso)`I L  
销售毛利率=(64000-54000)/64000×100%=15.63% 3!\h'5{  
总资产净利率=30/[(100000+90000)/2]=0.03% c-5AI{%bl6  
流动比率=60000/20000=3 9r+'DX?>  
(3) |pv$],&&:  
a.应建议做如下审计调整分录: SD: D8"8  
借:应收票据 6 000 000 7V8k =  
  贷:短期借款 5 820 000 `A%WCd60Tc  
    财务费用  180 000 VBix8|  
b.应建议做如下审计调整分录: W7'<Jom|?  
借:预计负债 3 000 000 @MVul_@6  
  贷:营业外支出 500 000 cfilH"EK  
    其他应付款 2 500 000 }eW<P079  
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