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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)。 |r/"  |`  
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: Z{d^-  
                         (Expressed in RMB thousands) !< ";cw(q  
FINANCLAL STATEMENTS ITEMS kD%( _K5  
20×8 l'qg8  
20×7 gD?l-RT>  
$PPi5f}HD  
Sales >=>2m2z=  
64000 Or+U@vAnk  
48000 bJ%h53  
w9imKVry  
Cost of sales 5qm`J,~k  
54000 ^ @5QP$.  
42000 C!!M%P  
TdM ruSY  
Net profit &z3o7rif$  
30 ioCsV  
-20 ITBE|b  
 (ZizuHC  
Vb_4f"  
December 31, 20×8 AT3Mlz~7#  
December 31, 20×7 /~?*=}c^m  
)akoa,#%6c  
Inventory t:Q*gW Rh  
16000 4$<JHo @.  
12000 fr3d  
WT=;:j  
Current assets <'*LRd$1  
60000 teF9Q+*~  
50000 0S~rgq|O  
niyV8 v  
Total assets Hn"RH1Zy  
100000 q} >%8;nm  
90000 F41=b4/  
+\9NDfYIA  
Current liabilities `^&OF u ee  
20000 }Y\%RA  
18000 bd-L` ={j  
cwg"c4V  
Total liabilities K%oG,-wdg  
30000 uXvtfc  
25000 7:1Lol-V  
*] X'( /b_  
Xv^qVn4  
During the audit, John has the following findings: %h@EP[\  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: bAMdI 5Zk?  
Dr. Cash in Bank  RMB 5820000 T~e.PP  
Dr. Financial Expenses RMB 180000 a~w$#fo"`f  
Cr. Notes Receivable RMB 6000000 y N-9[P8C  
(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: 0l6.<-f{  
Dr. Non-operating Expenses RMB 3000000 {<KVx9  
Cr. Provisions RMB 3000000 fHFE){  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ]a`$LW}  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Zy/_ E@C}u  
Dr. Provisions RMB 3000000 hgq;`_;1,  
Cr. Cash in Bank RMB 2500000 ~DwpoeYX  
Cr. Non-operating Income RMB 500000 1qA;/-Zr<o  
Required: M= (u]%\  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. 9' B `]/L  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: WyiQoN'q  
(a)Inventory Turnover Rate in 20×8; bt?5*ETA  
(b)Gross Profit Ratio in 20×8; o]V^};B  
(c)After Tax Return on Total Assets in 20×8; and ~"!fP3"e  
(d)Current Ratio as at December 31, 20×8 ? J0y|  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. !nnC3y{G  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 [ /r(__.  
以下是未经审计财务报表的部分信息:  ob]w;"  
                             (单位:千元) z$sT !QL~  
项目 20×8 20×7 tw@X> G1 z  
营业收入 64 000 48 000 ;xTpE2 -~  
营业成本 54 000 42 000 ? r4>"[  
净利润 30 -20 UN#S;x*  
jH:[2N?  
20×8年12月31日 20×7年12月31日 {.Jlbi9!  
存货 16 000 12 000 ~} ~4  
流动资产 60 000 50 000 P%n>Tg80M  
总资产 100 000 90 000 $`8wJf9@w  
流动负债 20 000 18 000 ]SE ZaT  
总负债 30 000 25 000 LghfM"g  
在审计过程中,约翰发现以下事项: QT}tvm@PMq  
(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: HzsdHH(J  
借:银行存款5 820 000 x8|J-8A(  
  财务费用 180 000 y~V(aih}D  
  贷:应收票据6 000 000 xE}>,O|'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: 53 h0UL  
借:营业外支出  3 000 000 #'}*dy/  
  贷:预计负债 3 000 000 6y<EgYzdE  
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: HzJz+ x:  
借:预计负债   3 000 000  6A ah9   
  贷:银行存款  2 500 000 lB4WKn=?Kl  
    营业外收入   500 000 6S #Cl>v  
要求:  p#tI;"\y  
(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。 l]SX@zTb  
(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: WIGi51yC.x  
(a)20×8年存货周转率 EqiY\/S  
(b)20×8年销售毛利率 8P`"M#fI  
(c)20×8年总资产净利率 ,esmV-  
(d)20×8年12月31日的流动比率 Ny# ^&-K  
(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) k5)om;.w  
【答案】 +ZV5o&V>  
(1)应选择营业收入作为计算重要性水平的基础。 J}t%p(mb  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 -?a 26o%e  
<UCl@5g&  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 dh\P4  
销售毛利率=(64000-54000)/64000×100%=15.63% :!QAC@  
总资产净利率=30/[(100000+90000)/2]=0.03% \M-OC5fQv  
流动比率=60000/20000=3 :T~  [  
(3) G~m<;  
a.应建议做如下审计调整分录: /L 3:  
借:应收票据 6 000 000 F0# 'WfM#  
  贷:短期借款 5 820 000 v@pky0  
    财务费用  180 000 2AdDIVYC  
b.应建议做如下审计调整分录: KPki}'GO  
借:预计负债 3 000 000 73-p*o(pt  
  贷:营业外支出 500 000 I1J-)R+  
    其他应付款 2 500 000 *1"+%Z^  
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