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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)。 $v>- @  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: oTfEX4 t {  
                         (Expressed in RMB thousands) n){\KIU/O  
FINANCLAL STATEMENTS ITEMS ,@>B#%Nz  
20×8 \w`Il"} V  
20×7 E%$FX' 8&  
=8<SKY&\X  
Sales 47t^{WrT  
64000 "w|GIjE+  
48000 `Y+p7*Qr2  
>0~y "~M  
Cost of sales 6:h!gY  
54000 8BWLi5R[  
42000 c.d*DM}W  
mWka!lT  
Net profit O-:~6A  
30 8 A2k-X,  
-20 sy]1Ba%  
cL`l1:j\}  
2#|Q =rWB  
December 31, 20×8 BeplS  
December 31, 20×7 9fe~Q%x=u  
WlG/7$  
Inventory P:CwC"z>sS  
16000 II[qWs>RG[  
12000 WXGLo;+>I  
jIuE1ve  
Current assets Q@l3XNH|c  
60000 ?2.< y_1  
50000 =k0l>)  
-<CBxyZa&  
Total assets !f"@pR6  
100000 *UEo&B2+  
90000 ,wnF]K 2D0  
od-N7lp#  
Current liabilities ~Uga=&  
20000 oBIKt S*L  
18000 iiO4.@nT  
CJ%7M`zy  
Total liabilities %Wu3$b  
30000 o3%+FWrVTS  
25000 F#W'>WBU  
!_zmm$bR  
[?]s((A~B  
During the audit, John has the following findings: [t?ftS  
(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: YZ'gd 10T  
Dr. Cash in Bank  RMB 5820000 `_z8DA}E  
Dr. Financial Expenses RMB 180000 xNl_Q8Z?R^  
Cr. Notes Receivable RMB 6000000 B;_M52-B  
(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: B&<Z#C:I  
Dr. Non-operating Expenses RMB 3000000 3<?(1kSo>>  
Cr. Provisions RMB 3000000 .!=2#<  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 LVO`+:  
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: {fk'g(E8([  
Dr. Provisions RMB 3000000 7FfzMs[ \e  
Cr. Cash in Bank RMB 2500000 @u$4{sjgf\  
Cr. Non-operating Income RMB 500000 \W #M]Q  
Required: p6I@o7f  
(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. -,}f6*  
(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: `"/@LUso  
(a)Inventory Turnover Rate in 20×8; h.G/HHz  
(b)Gross Profit Ratio in 20×8; qDL9  
(c)After Tax Return on Total Assets in 20×8; and 7pr@aA"vgj  
(d)Current Ratio as at December 31, 20×8 =j }]-!  
(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. dt ;R  
【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。 5f}wQ  
以下是未经审计财务报表的部分信息: CCQ<.iCU  
                             (单位:千元) LLV:E{`p  
项目 20×8 20×7 #@ lLx?U  
营业收入 64 000 48 000 x!gu&AA<*  
营业成本 54 000 42 000 2z&HT SI  
净利润 30 -20 h<.& ,6R  
o'r?^ *W  
20×8年12月31日 20×7年12月31日 )1&[uE#L  
存货 16 000 12 000 sIg{a( 1/  
流动资产 60 000 50 000 6|["!AUI  
总资产 100 000 90 000 f~8Xue,l"  
流动负债 20 000 18 000 @k ~Xem%<  
总负债 30 000 25 000 zJXU>'obe  
在审计过程中,约翰发现以下事项: -bcm"(<T'  
(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: ZSh RE"`  
借:银行存款5 820 000 } n_9d.  
  财务费用 180 000 8@Y]dz gjj  
  贷:应收票据6 000 000 oM Q+=  
(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: [ 7Q|vu  
借:营业外支出  3 000 000 57D /"  
  贷:预计负债 3 000 000 ,Q2`N{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: dk-Y!RfNx  
借:预计负债   3 000 000  (4x`/  
  贷:银行存款  2 500 000 4GeWo@8h  
    营业外收入   500 000 - =QA{n  
要求: lP\7=9rh^x  
(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。 f*LDrAf9  
(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: 0P&rTtU6  
(a)20×8年存货周转率 1i^!A&  
(b)20×8年销售毛利率 U''/y\Z  
(c)20×8年总资产净利率 k G4v>  
(d)20×8年12月31日的流动比率 >t3%-Kc  
(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) 45q-x_  
【答案】 @a WvN;v  
(1)应选择营业收入作为计算重要性水平的基础。 i|y8n7c  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。  b-yfBO  
" :@5|4qK  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 L+(5`Y  
销售毛利率=(64000-54000)/64000×100%=15.63% *Xn{{  
总资产净利率=30/[(100000+90000)/2]=0.03% 7S(5\9  
流动比率=60000/20000=3 o-yZ$+V  
(3) 2LEf"FH0~  
a.应建议做如下审计调整分录: H Y\-sl^  
借:应收票据 6 000 000 \Om.pOz  
  贷:短期借款 5 820 000 MCjf$pZN]  
    财务费用  180 000 q% 2cx@c  
b.应建议做如下审计调整分录: Pur~Rz\ \  
借:预计负债 3 000 000 e4j:IK>  
  贷:营业外支出 500 000 x9p,j  
    其他应付款 2 500 000 hL+)XJu^J  
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