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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)。 `,~8(rIM  
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: 0q}k"(9  
                         (Expressed in RMB thousands) (m:ktd=x  
FINANCLAL STATEMENTS ITEMS lfTDpKz3D  
20×8 fRlO.!0(  
20×7 nymro[@O~  
Ry_"sow4  
Sales 5=@q!8a*  
64000 3FetyW l'  
48000 ;fi H=_{us  
-0P(lkylf  
Cost of sales T*p cS'?'  
54000 \+,%RN.  
42000 u?xXZ]_u -  
Z @f4=  
Net profit 2d:IYCl4q  
30 O> .gcLA  
-20  {@E(p4W  
}LYK:?_/  
nI0TvB D  
December 31, 20×8 9S<g2v  
December 31, 20×7 ip)gI&kN`z  
aI^Z0[P+  
Inventory ^t0Yh%V7  
16000 Fx!NRY_  
12000 X7."hGu@  
8r{:d i*  
Current assets xZ84q'i"  
60000 tMbracm  
50000 p#A{.6Pa:  
25R6>CXsi  
Total assets S:F8` Gh  
100000 }[FP"#  
90000 mto=_|gn  
4s_|6{ANS  
Current liabilities x%]5Q/|Ur  
20000 ))9w)A@  
18000 _-6IB>  
zqJ0pDS  
Total liabilities ~[[(_C3  
30000 Lnk(l2~U  
25000 |K(j XZ)  
J bR;E`8  
K+P:g%M  
During the audit, John has the following findings: =sFLzAu8  
(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: |i~Ab!*8n  
Dr. Cash in Bank  RMB 5820000 8 o ^ h\9I  
Dr. Financial Expenses RMB 180000 hH.X_X?d%  
Cr. Notes Receivable RMB 6000000 G?$0OU  
(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: 3q}fDM(@J  
Dr. Non-operating Expenses RMB 3000000 x )w6  
Cr. Provisions RMB 3000000 ~[*\YN);  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Hzdyf Z!jR  
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: rfH'&k  
Dr. Provisions RMB 3000000 !8jr $  
Cr. Cash in Bank RMB 2500000 +!6dsnr8  
Cr. Non-operating Income RMB 500000 n-)Xs;`2  
Required: \""sf{S9  
(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. ]ucz8('  
(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: %pd-{KR  
(a)Inventory Turnover Rate in 20×8; lk(. zYaaN  
(b)Gross Profit Ratio in 20×8; ud`!X#e~  
(c)After Tax Return on Total Assets in 20×8; and c|hT\1XR,  
(d)Current Ratio as at December 31, 20×8 UB9n7L(@c  
(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. =k0qj_  
【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。 n 97pxD_74  
以下是未经审计财务报表的部分信息: ?7k%4~H t  
                             (单位:千元) rEfo)jod  
项目 20×8 20×7 bf*VY&S- T  
营业收入 64 000 48 000 7#pu(:T$  
营业成本 54 000 42 000 iVdY\+N!<  
净利润 30 -20 ^hyY,X  
-1z<,IN+  
20×8年12月31日 20×7年12月31日 iD"9,1@~n  
存货 16 000 12 000 h8zl\  
流动资产 60 000 50 000 z]d2 rzV(_  
总资产 100 000 90 000 + r<d z  
流动负债 20 000 18 000 4Rv.m* ^B  
总负债 30 000 25 000 _VM()n;  
在审计过程中,约翰发现以下事项: 40i]I@:JK  
(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: b,#lw_U"  
借:银行存款5 820 000 r!C# PiT}I  
  财务费用 180 000 E9]\ I> v  
  贷:应收票据6 000 000 =ICakh!TO  
(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: H4Lvw8G  
借:营业外支出  3 000 000 Tj3xK%K_r3  
  贷:预计负债 3 000 000 G\4*6iw:  
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: :`X!no; {  
借:预计负债   3 000 000  =F 9!)r  
  贷:银行存款  2 500 000 -RK R. ,  
    营业外收入   500 000 +[_mSt  
要求: Bkaupvv9S  
(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。 FbU98n+z  
(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: EG; y@\]  
(a)20×8年存货周转率 VX{9g#y$j  
(b)20×8年销售毛利率 I/vQP+w O  
(c)20×8年总资产净利率 Ng 3r`S"_<  
(d)20×8年12月31日的流动比率 |08'd5  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) } ^a" >$DU  
【答案】 L!l`2[F|  
(1)应选择营业收入作为计算重要性水平的基础。 dd6m/3uUW  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Yb? L:,a(I  
eWw# T^  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 QHm F,P  
销售毛利率=(64000-54000)/64000×100%=15.63% Wm#F~<$  
总资产净利率=30/[(100000+90000)/2]=0.03% +`]AutNv  
流动比率=60000/20000=3 gAxf5 A_x)  
(3) G.l ~!;  
a.应建议做如下审计调整分录: T-)lnrs^  
借:应收票据 6 000 000 *^=zQ~  
  贷:短期借款 5 820 000 8nKb mjM  
    财务费用  180 000 ekV|a1)  
b.应建议做如下审计调整分录: mYRsM s  
借:预计负债 3 000 000 ^0T DaZDLp  
  贷:营业外支出 500 000 wRsh@I<  
    其他应付款 2 500 000 !QXPn}q^0  
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