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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)。 !5dn7Wuj  
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: )FwOg;=3M"  
                         (Expressed in RMB thousands) ftY&Q#[  
FINANCLAL STATEMENTS ITEMS Gxd/t#;  
20×8 W $D 34(  
20×7 TzC(YWt  
H s)]  
Sales ?`TJ0("z"  
64000 =+X*$'<J  
48000 #:" ]-u^  
(~G*' /)  
Cost of sales 6teu_FS  
54000 d*+}_EV)Y3  
42000 MLr L"I"  
t'F$/mx.  
Net profit >*!T`P}p  
30 ^:?z7m  
-20 _A]jiPq  
-v9(43  
>> cW0I/`  
December 31, 20×8 GYw/KT~$  
December 31, 20×7 &K]|{1+  
8GxT!  
Inventory %;4#?.W8  
16000 ` .`:~_OE  
12000 R{}_Qb  
qF3S\ C  
Current assets "a(R>PV%  
60000 zpT{!V  
50000 K/(LF}  
Ty b_'|?rW  
Total assets x75;-q  
100000 "Io-%S u+  
90000 rKPsv*w  
'q9Ejig  
Current liabilities j 1'H|4  
20000 J>dj]1I  
18000 BfCib]V9C  
? Zv5iI  
Total liabilities @uC-dXA"  
30000 XXwIp-'  
25000 -C^qN7Bz  
:8n?G  
_6FDuCVD-  
During the audit, John has the following findings: e7G>'K  
(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: R7Tl 1!,h  
Dr. Cash in Bank  RMB 5820000  UDpI @  
Dr. Financial Expenses RMB 180000 IAd ^$9  
Cr. Notes Receivable RMB 6000000 a w~a /T:  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: j+< !4 0#  
Dr. Non-operating Expenses RMB 3000000 KI<x`b  
Cr. Provisions RMB 3000000 ve#[LBOC8  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 =uwG.,lC  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ivdPF dJ  
Dr. Provisions RMB 3000000 i_6wD  
Cr. Cash in Bank RMB 2500000 zh !/24p9  
Cr. Non-operating Income RMB 500000 ,[m4+6G5  
Required: IKp(KlA  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. Rpcnpo  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: g 'L$m|  
(a)Inventory Turnover Rate in 20×8; ^<yM0'0t  
(b)Gross Profit Ratio in 20×8; p*P0<01Z  
(c)After Tax Return on Total Assets in 20×8; and P\c0Q;){h"  
(d)Current Ratio as at December 31, 20×8 w*SFQ_6YE  
(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. suj}A  
【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。 ,38bT#p:,r  
以下是未经审计财务报表的部分信息: _}Gs9sHr0K  
                             (单位:千元) jP @t!=  
项目 20×8 20×7 /7*qa G  
营业收入 64 000 48 000 >fR#U"KPAB  
营业成本 54 000 42 000 Z?",+|4  
净利润 30 -20 43J8PMY  
)fZ5.W8UE]  
20×8年12月31日 20×7年12月31日 RDG,f/L2  
存货 16 000 12 000 7f=9(Zj  
流动资产 60 000 50 000 1_W5@)  
总资产 100 000 90 000 DA4!-\bt@  
流动负债 20 000 18 000 9]8M {L  
总负债 30 000 25 000 Dc> )js|"  
在审计过程中,约翰发现以下事项: 9aqFdlbY  
(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-TsD}'X  
借:银行存款5 820 000 QQjMC'  
  财务费用 180 000 Y@%6*uTLa  
  贷:应收票据6 000 000 gk6j5 $Y"<  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: D+_PyK~ jc  
借:营业外支出  3 000 000 eWx6$_|  
  贷:预计负债 3 000 000 ]*;+ U6/?  
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: ZsPBs4<p  
借:预计负债   3 000 000  c9E9Rx  
  贷:银行存款  2 500 000 $j}sxxTT  
    营业外收入   500 000 ;v+CQx  
要求: eEe8T=mD  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 El&pu x2  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: '*p-`  
(a)20×8年存货周转率 Zr 2QeLQC(  
(b)20×8年销售毛利率 *t|j+*c}  
(c)20×8年总资产净利率 >|I3h5\M  
(d)20×8年12月31日的流动比率 Zk;;~ESOU  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) ~KfjT p#  
【答案】 )@`w^\E_~_  
(1)应选择营业收入作为计算重要性水平的基础。 m~NWY$oI9[  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 \ ZDT=?  
.}y Lz  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 NtOR/*  
销售毛利率=(64000-54000)/64000×100%=15.63% E.% F/mM  
总资产净利率=30/[(100000+90000)/2]=0.03% !%M-w0vC9  
流动比率=60000/20000=3 $v oyXi`*  
(3) 0Rk'sEX,  
a.应建议做如下审计调整分录: !`#9#T|  
借:应收票据 6 000 000 |]\bgh  
  贷:短期借款 5 820 000 mg,f>(  
    财务费用  180 000 x!.VWGtb  
b.应建议做如下审计调整分录: Z/RUrYeb  
借:预计负债 3 000 000 R +JI ?/H  
  贷:营业外支出 500 000 ujWHO$uz!  
    其他应付款 2 500 000 |95/'a*  
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