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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)。 N!m-gymmF  
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: vp &jSfQ^  
                         (Expressed in RMB thousands) ?I)-ez  
FINANCLAL STATEMENTS ITEMS +SkD/"5ng  
20×8 gE(QVbh(  
20×7 {4ON2{8;4  
U#1T HO`  
Sales  ^"K  
64000 -vwkvNn8  
48000 g"( vl-Uw  
B`<(qPD  
Cost of sales =PAvPj&}e  
54000 bmhvC 9  
42000 fG;)wQJ  
g}|a-  
Net profit %l[Cm4  
30 =1)yI>2e%}  
-20 _ZIaEJjH/  
:+ @-F>Q  
6tI7vLmG  
December 31, 20×8 }b2U o&][  
December 31, 20×7 l@4hBq  
1 gts=g.  
Inventory FIlw  
16000 lF5;K c  
12000 wKe^5|Rr  
Wra*lQb/B  
Current assets lZV]Z3=p'0  
60000 KM< +9`  
50000 COc1np  
s ,\w00-:  
Total assets HD ?z   
100000 >BMJA:j  
90000 RW48>4f/+  
N+\#k*n?  
Current liabilities KMhoG.$Ra  
20000 `r'q(M  
18000 HnU M:-6  
6Bmv1n[X^h  
Total liabilities B~-VGT 2o  
30000 u9"b,].b  
25000 DUEA"m h  
RPP xiYU^  
qi`*4cas*A  
During the audit, John has the following findings: 39S}/S)  
(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: 1%^U=[#2`  
Dr. Cash in Bank  RMB 5820000 9 }|Bs=q  
Dr. Financial Expenses RMB 180000 /#20`;~F)  
Cr. Notes Receivable RMB 6000000 Thn-8DT  
(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: N'Ywn}!js  
Dr. Non-operating Expenses RMB 3000000  /8Bh  
Cr. Provisions RMB 3000000 ] $$ciFM  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 cz OhSbmc  
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: (k6=o';y  
Dr. Provisions RMB 3000000 P9:7_Vc  
Cr. Cash in Bank RMB 2500000 hUSr1jlA  
Cr. Non-operating Income RMB 500000 ?{\8!_Gvsl  
Required: :IV4]`  
(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. D(Zux8l  
(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: %<O'\& !,  
(a)Inventory Turnover Rate in 20×8; Y~dRvt0_w  
(b)Gross Profit Ratio in 20×8; QB#f'X  
(c)After Tax Return on Total Assets in 20×8; and v+znKpE  
(d)Current Ratio as at December 31, 20×8 "Vho`x3  
(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. K_Y0;!W  
【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。 {F6hx9?  
以下是未经审计财务报表的部分信息: Au#(g uvm  
                             (单位:千元) zv  <,  
项目 20×8 20×7 {Mp>+e@xx  
营业收入 64 000 48 000 -0YS$v%au>  
营业成本 54 000 42 000 p+snBaAo}  
净利润 30 -20 ]n${j/x  
Z$X2*k6PK  
20×8年12月31日 20×7年12月31日 "^;'.~@e8  
存货 16 000 12 000 }/x `w  
流动资产 60 000 50 000 FgE6j;   
总资产 100 000 90 000 !lm^(SS v  
流动负债 20 000 18 000 Jh{(xGA  
总负债 30 000 25 000 #E5Sc\,  
在审计过程中,约翰发现以下事项: ;Y?7|G97*S  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: R)WvU4+U  
借:银行存款5 820 000 }%| (G[  
  财务费用 180 000 7 '2E-#^  
  贷:应收票据6 000 000 DvF`KHsy  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 4FQU$f  
借:营业外支出  3 000 000 }=^YLu=  
  贷:预计负债 3 000 000 MkC25  
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: igOjlg_Q  
借:预计负债   3 000 000  vs{i2!^  
  贷:银行存款  2 500 000 ZWG$MFEjl  
    营业外收入   500 000 '-D-H}%;}M  
要求: /jC0[%~jV  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 ` R!0uRu  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: ~4=4Ks0  
(a)20×8年存货周转率 Axk p  
(b)20×8年销售毛利率 )$P!7$C-  
(c)20×8年总资产净利率 p"Oi83w;9  
(d)20×8年12月31日的流动比率 H_ .@{8I  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) zY(w`Hm2  
【答案】 #i7!  
(1)应选择营业收入作为计算重要性水平的基础。 (toGU  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 W6K]jIQ  
Rr^<Q:#"<|  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 -qs.'o ;2  
销售毛利率=(64000-54000)/64000×100%=15.63% /cJ$` pN  
总资产净利率=30/[(100000+90000)/2]=0.03% ] \4-e2N`\  
流动比率=60000/20000=3 FnP/NoZa>  
(3) b}9K"GT  
a.应建议做如下审计调整分录: YCeE?S1gk3  
借:应收票据 6 000 000 TA`*]*O(  
  贷:短期借款 5 820 000 [m|\N  
    财务费用  180 000 hDl& KE  
b.应建议做如下审计调整分录: yT-m9$^v  
借:预计负债 3 000 000 xRv1zHZ  
  贷:营业外支出 500 000 @>qzRo  
    其他应付款 2 500 000 x|U]x  
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