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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)。 ZbJUOa?WF  
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: iP1u u  
                         (Expressed in RMB thousands) XDvT#(Pu  
FINANCLAL STATEMENTS ITEMS ^F<[5e)M  
20×8 1MdVWFKXV  
20×7 p&=F:-  
|9)Q =(  
Sales oLcOp.8h[  
64000 ;|v6^2H"  
48000 W! FmC$Kc  
XJ;kyEx3=O  
Cost of sales ruM16*S{=  
54000 sa8Sy&X"  
42000 2U6j?MyH2  
Do }mCv  
Net profit y 1fl=i  
30 J;Az0[qMR  
-20 4*9y4"  
Lxm1.TOJ  
apk06"/  
December 31, 20×8 \[&~.B  
December 31, 20×7 pmA ir:  
K,YKU? z6  
Inventory ,,r%Y&:`6  
16000 TL(L[  
12000 `Nnqdc2  
=:(8F*Q  
Current assets STp}?Cb  
60000 UO}Kk*  
50000 @RKw1$BA  
Y418k  
Total assets E)%]?/w  
100000 >S5:zz\  
90000 j r6)K;:.  
'sI=*c  
Current liabilities sb Oa] 5]  
20000 hqVx%4s*J  
18000 6vz9r)L  
9="i'nYp  
Total liabilities c$ Kn.<a  
30000 vyT$IdV2  
25000 ): C4"2l3  
-\yaP8V  
H@er"boi  
During the audit, John has the following findings: 8%Zl;;W  
(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: 0Ha1pqR  
Dr. Cash in Bank  RMB 5820000 4RsV\Y{FN  
Dr. Financial Expenses RMB 180000 LR D71*/  
Cr. Notes Receivable RMB 6000000 }9e4?7  
(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: o Wg5-pMWZ  
Dr. Non-operating Expenses RMB 3000000 ]SpUD  
Cr. Provisions RMB 3000000 uj_u j!  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 94"R&|  
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: C\UD0r'p?  
Dr. Provisions RMB 3000000 $@q)IK%FDL  
Cr. Cash in Bank RMB 2500000 Y;S+2])R2  
Cr. Non-operating Income RMB 500000 RLr;]j8cm  
Required: )` S,vF~  
(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. [Z0&`qz  
(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: '6u;KIG  
(a)Inventory Turnover Rate in 20×8; 6R5) &L  
(b)Gross Profit Ratio in 20×8; _ I+#K M  
(c)After Tax Return on Total Assets in 20×8; and @jg*L2L6  
(d)Current Ratio as at December 31, 20×8 rixNz@p'%  
(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. D %~s  
【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。 vWI9ocl`W  
以下是未经审计财务报表的部分信息: 9 8bmia&H  
                             (单位:千元) ?f[#O&#  
项目 20×8 20×7 HKx2QFB  
营业收入 64 000 48 000 +](^gaDw<L  
营业成本 54 000 42 000 a9}cpfG=)  
净利润 30 -20 UO8#8  
qR!SwG44+  
20×8年12月31日 20×7年12月31日 E N%cjvE  
存货 16 000 12 000 #sy)-xM  
流动资产 60 000 50 000 _OP75kv  
总资产 100 000 90 000 d_L l,*J9  
流动负债 20 000 18 000 3t[2Bd  
总负债 30 000 25 000 e.n&Os<|<  
在审计过程中,约翰发现以下事项: (4n8[  
(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: =dUeQ?>t=  
借:银行存款5 820 000 v"6q!  
  财务费用 180 000 fLAOA9  
  贷:应收票据6 000 000 PMjqcdBzm  
(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: 8vK Z;  
借:营业外支出  3 000 000 ?n>h/[/  
  贷:预计负债 3 000 000 ?%(8RQ  
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: 5YMjvhr?W  
借:预计负债   3 000 000  D#508{)  
  贷:银行存款  2 500 000 YmFJlMK  
    营业外收入   500 000 +j&4[;8P:  
要求: )P@t,mxW/  
(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。 j*<H18^G  
(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: -?' r_t  
(a)20×8年存货周转率 >}GtmnF  
(b)20×8年销售毛利率 rgdDkWLXC  
(c)20×8年总资产净利率 BdB/`X*  
(d)20×8年12月31日的流动比率 M?x/C2|  
(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) 6",1JH,;p  
【答案】 {e0cc1Up}  
(1)应选择营业收入作为计算重要性水平的基础。 K+TRt"W8&s  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 I/rq@27o  
i[H`u,%+(  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 U)=?3}s(  
销售毛利率=(64000-54000)/64000×100%=15.63% C^XJE1D.  
总资产净利率=30/[(100000+90000)/2]=0.03% BZ<Q.:)  
流动比率=60000/20000=3 PYPs64kNC]  
(3) ?SRG;G1  
a.应建议做如下审计调整分录: w_q{C>- cR  
借:应收票据 6 000 000 DzYi> E:*  
  贷:短期借款 5 820 000 3i=+ [  
    财务费用  180 000 Ly/"da  
b.应建议做如下审计调整分录: ]re1$ W#*  
借:预计负债 3 000 000 #GT/Q3{C  
  贷:营业外支出 500 000 BV" 7Wp;  
    其他应付款 2 500 000 (S* T{OgO  
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