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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)。 e`Zg7CaDd  
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: ^ ]6  80h  
                         (Expressed in RMB thousands) mBpsgm:g^  
FINANCLAL STATEMENTS ITEMS OJ_2z|f<  
20×8 |IcxegE  
20×7 $R$c1C'oX  
P8,{k  
Sales l5y#i7q  
64000 fD#&:)  
48000 U3 8wGSG  
J6[ " j   
Cost of sales ?k:])^G5  
54000 CN$A-sjZ  
42000 gh #w%g1g  
I_6` Z 0  
Net profit j]?0}Z*  
30 /o1)ZC$  
-20 da?th  
CF}Nom)  
#Hn yE+tD  
December 31, 20×8 'G3OZj8  
December 31, 20×7 HsgTHe  
b gc<)=  
Inventory Tx!m6B`Y  
16000 <<2b2?a S`  
12000 *UL|{_)c  
iUG /   
Current assets $W_o$'crW  
60000 ma-Y'  
50000 &9lc\Y4PY  
Ae_ E;[mj  
Total assets dzv,)X  
100000 \lbiz4^>  
90000 +#JhhW Zj(  
ah Xq{>  
Current liabilities 33KPo0g7  
20000 =ci5&B?  
18000 / ?[gB:s  
;=9v mQA  
Total liabilities {kRC!}  
30000 ^$Io;*N4  
25000 9MzkG87J  
|16BidWi  
x>9EVa )  
During the audit, John has the following findings: yzNX2u1  
(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: 4%v+ark8  
Dr. Cash in Bank  RMB 5820000 |p4OlUq  
Dr. Financial Expenses RMB 180000 Lr\ B  
Cr. Notes Receivable RMB 6000000 MW[ 4^  
(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: oplA'Jgnv  
Dr. Non-operating Expenses RMB 3000000 rU^ghF  
Cr. Provisions RMB 3000000 !6/IKh`J  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 vzm4  
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: Nt^&YE7d:  
Dr. Provisions RMB 3000000 *pC -`k  
Cr. Cash in Bank RMB 2500000 UuqnL{  
Cr. Non-operating Income RMB 500000 \\G6c4 fC  
Required: kt3#_d^El  
(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. GK+\-U)v  
(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: l/UG+7  
(a)Inventory Turnover Rate in 20×8; LLHOWD C(2  
(b)Gross Profit Ratio in 20×8; IC-xCzR  
(c)After Tax Return on Total Assets in 20×8; and  ;yER V  
(d)Current Ratio as at December 31, 20×8 fh)`kZDk  
(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. w@ ylRq  
【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。 3cFLU^  
以下是未经审计财务报表的部分信息: 5'-9?-S"  
                             (单位:千元) bfI -!,  
项目 20×8 20×7 WblV`"~e  
营业收入 64 000 48 000 8oH54bFp  
营业成本 54 000 42 000 3L]^x9Cu)  
净利润 30 -20 kGqf@ I+  
[k=9 +0p  
20×8年12月31日 20×7年12月31日 2y7q x1$C  
存货 16 000 12 000 # Ii.tTk  
流动资产 60 000 50 000 {]Iu">*  
总资产 100 000 90 000 :::f,aCAu  
流动负债 20 000 18 000 . _t,OX$  
总负债 30 000 25 000 2b,TkG8K  
在审计过程中,约翰发现以下事项: ,k!f`  
(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^:f  
借:银行存款5 820 000 !skiD}zd1  
  财务费用 180 000 _po 4(U&  
  贷:应收票据6 000 000 GO3YXO33  
(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: a[cH@7W.#  
借:营业外支出  3 000 000 $K5s)!  
  贷:预计负债 3 000 000 +&zCmkVC7  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: eRy'N|'  
借:预计负债   3 000 000  [f(^vlK  
  贷:银行存款  2 500 000 ']Xx#U N  
    营业外收入   500 000 g):jZU]b  
要求: P]x+Q  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 wXGFq3`  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: @VS5Mg8  
(a)20×8年存货周转率 f4I9H0d;!  
(b)20×8年销售毛利率 ;1k0o.3  
(c)20×8年总资产净利率 _rJ SkZO  
(d)20×8年12月31日的流动比率 3&Rqz9W  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 0_pwY=P  
【答案】 W1`ZS*12D  
(1)应选择营业收入作为计算重要性水平的基础。 BmF>IQ`M?  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 |3@Pt>Ikl  
v~cW:I  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 F X2`p_  
销售毛利率=(64000-54000)/64000×100%=15.63% Ol[IC  
总资产净利率=30/[(100000+90000)/2]=0.03% =F[,-B~  
流动比率=60000/20000=3 Zs|sPatV<  
(3) H=RV M  
a.应建议做如下审计调整分录: s? #lhI  
借:应收票据 6 000 000 ^v5hr>m  
  贷:短期借款 5 820 000 be#"517  
    财务费用  180 000 EoCwS  
b.应建议做如下审计调整分录: V=MZOj6  
借:预计负债 3 000 000 a KtTx~$@  
  贷:营业外支出 500 000 {/!Gh\i  
    其他应付款 2 500 000 <ijmkNVS  
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