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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)。 uIO,9> ee  
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: 1<#D3CXK  
                         (Expressed in RMB thousands) JB'tc!!*  
FINANCLAL STATEMENTS ITEMS O]hUOc `k  
20×8 `V V >AA5  
20×7 Khi6z&B  
5ILKYUg,  
Sales sgK =eBE  
64000 Mpw]dYM  
48000 <>n|_6'$90  
44P [P{y  
Cost of sales vW*Mf}=  
54000 jmv=rl>E*  
42000 F3!@|/<w  
Y]`=cR`/"  
Net profit D60quEe3%  
30 l }^ziY!  
-20 !=.y[Db=  
-nC&t~sD  
<HRPloVKo  
December 31, 20×8 ]$ s)6)kW  
December 31, 20×7 z-We>KX  
|-\anby<  
Inventory k&t.(r\  
16000 2oahQ: }B  
12000 [O_5`X9|  
X4hz\={  
Current assets ^znUf4N1  
60000 K*Ba;"Ugeg  
50000 A#I&&qZ  
'J &R=MD  
Total assets ^vG<Ma.yk  
100000 jsgDJ}  
90000 <eSg%6z  
Rh"O$K~  
Current liabilities B:v_5e\f@  
20000 Hc\@{17   
18000 Q!IqvmO  
W%^!<bFk}m  
Total liabilities 5,f`5'$  
30000 ~1*37w~  
25000 mk~CE  
O_2o/  
'*Dp2Y{7  
During the audit, John has the following findings: {RI^zNgs[  
(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: qlPIxd  
Dr. Cash in Bank  RMB 5820000 r>bgCQ#-n  
Dr. Financial Expenses RMB 180000 x @oxIXN  
Cr. Notes Receivable RMB 6000000 Kzq^f=p  
(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 d\g k  
Dr. Non-operating Expenses RMB 3000000  9 $X" D  
Cr. Provisions RMB 3000000 JleClB(2n/  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 o?M;f\Fy  
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: 5X];?(VTsb  
Dr. Provisions RMB 3000000 R7z @y o  
Cr. Cash in Bank RMB 2500000 .c<U5/  
Cr. Non-operating Income RMB 500000 K9&Q@3V  
Required: f&5S`}C  
(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. R'B_YKHBY  
(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: rBL2A  
(a)Inventory Turnover Rate in 20×8; A~>B?Wijqg  
(b)Gross Profit Ratio in 20×8; 4PS|  
(c)After Tax Return on Total Assets in 20×8; and ; Gv-$0{P3  
(d)Current Ratio as at December 31, 20×8 '*`n"cC:  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. 0)K~pV0aT  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 p%bMfi*T  
以下是未经审计财务报表的部分信息: #Cs/.(<  
                             (单位:千元) X[<#B5  
项目 20×8 20×7 dVLrA`'P*  
营业收入 64 000 48 000 *tpS6{4=#7  
营业成本 54 000 42 000 RJDk7{(  
净利润 30 -20 =$#5Ge]b  
s-SFu  
20×8年12月31日 20×7年12月31日 xgNV0;g,  
存货 16 000 12 000 W4nn)qBrh  
流动资产 60 000 50 000 >HwVP.~HN  
总资产 100 000 90 000 X5+^b({  
流动负债 20 000 18 000 h'G  
总负债 30 000 25 000 .sj/Lw}  
在审计过程中,约翰发现以下事项: .@;5"  
(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: U_aI!`WXd  
借:银行存款5 820 000 UL~~J[1r  
  财务费用 180 000 Q8l vwip  
  贷:应收票据6 000 000 C {l-l`:  
(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: L5d YTLY  
借:营业外支出  3 000 000 oTb42a_j{  
  贷:预计负债 3 000 000 L* 6<h  
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: 438r]f?0|{  
借:预计负债   3 000 000  I=[09o  
  贷:银行存款  2 500 000 _M;{}!Gc&A  
    营业外收入   500 000 W!9~bBF',  
要求: {s6#h#U  
(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。 W>{&" 5  
(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: bqF?!t<B  
(a)20×8年存货周转率 "k"+qR`fH  
(b)20×8年销售毛利率 $'!n4}$}  
(c)20×8年总资产净利率 N@'l: N'f4  
(d)20×8年12月31日的流动比率 # E8?2]  
(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) !_c6 `o W  
【答案】 ?0z/i^I  
(1)应选择营业收入作为计算重要性水平的基础。 {~g7&+9x*  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 :TnU}i_/h  
qOyS8tA.H  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 U/v)6:j)4R  
销售毛利率=(64000-54000)/64000×100%=15.63% fyx Q{J  
总资产净利率=30/[(100000+90000)/2]=0.03% L4u.cH J}0  
流动比率=60000/20000=3 f<<$!]\  
(3) v{1g`E  
a.应建议做如下审计调整分录: ojj T  
借:应收票据 6 000 000 ? )IH#kL  
  贷:短期借款 5 820 000 trLxg H_Y  
    财务费用  180 000 @\-*aS_8>  
b.应建议做如下审计调整分录: 0T$`;~  
借:预计负债 3 000 000 =''*'a-P  
  贷:营业外支出 500 000 =:xJZy$  
    其他应付款 2 500 000 NFur+zwv  
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