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<aBgKi
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}Wj.l+F
(Expressed in RMB thousands) /
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FINANCLAL STATEMENTS ITEMS >{Ayzz>v
20×8 |(tl
a_LE
20×7 4j0;okQWV'
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Sales pvsY
0a@4
64000 J;XO1}9
48000 ='.b/]! _
j{FRD8]V
Cost of sales U^[AW$WzU
54000 rhOxyY0
42000 O D5qPovsd
U4dfO=
Net profit b&E"r*i|
30 pFMJG<W9,
-20 gcwJ{&
;C =d(
pY
V1Ft3Msq
December 31, 20×8 zytW3sTZA
December 31, 20×7
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Inventory f8K0/z
16000 j/oc+ M^
12000 rgXX,+cO
*eXs7 "H
Current assets _0
43,
60000 7?g({]
50000 tol-PJS}
3`D*AFQc
Total assets p) ;[;S
100000 1k
"t[^
90000 *>aVU'
bRFZ:hu l
Current liabilities xv>8rW(Np5
20000 n=DmdQ}
18000 ZX-A}
j."V>p8u$
Total liabilities ci?\W
6
30000 G?~Yw'R^8
25000 JI-.SR
o4a@{nt^,
V`/c#y||
During the audit, John has the following findings: oEZhKVyc.y
(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: ^Hf?["m^@
Dr. Cash in Bank RMB 5820000 !RLXB$@`
Dr. Financial Expenses RMB 180000 Su@V5yz
Cr. Notes Receivable RMB 6000000 OJydt; a
(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: t#f-3zd9
Dr. Non-operating Expenses RMB 3000000 3^H-,b0^
Cr. Provisions RMB 3000000 Zl#';~9W
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 (@BB@G
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: 2b\h@VJt
Dr. Provisions RMB 3000000 | LZ+_
Cr. Cash in Bank RMB 2500000 &