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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)。 X1~A "sW[  
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: ?lna8]t  
                         (Expressed in RMB thousands) 3Eux-C!t  
FINANCLAL STATEMENTS ITEMS DppvUiQB!a  
20×8 9- <V%eNX  
20×7 qhGhUyNX  
J3JRWy@?P  
Sales w8@|b}  
64000 Fi=8B&j  
48000 .4)P=*  
x@\'@>_GM  
Cost of sales wDTV /"Y  
54000 QO^X7A"?X  
42000 VrL>0d&d  
2%%U)|39mB  
Net profit cmLu T/oV  
30 ]6 7wk  
-20 83(P_Y:  
cG"<*Xi<  
}XE/5S}D  
December 31, 20×8 `\uv+^x{  
December 31, 20×7 t/BiZo|zl  
_C#(  )#  
Inventory QlXF:Gx"=  
16000 P@![P Ij  
12000 KD*4n'm!>  
W8rn8Rh  
Current assets 'bO ? =+c  
60000 }Q(I&uz  
50000 Hx0,kOh)  
j[eEyCW[)  
Total assets ~ ?_Z!eS  
100000 AlhiF\+ C  
90000 cO+`8`kv  
fYPU'"hzG  
Current liabilities ~"B[6^sW  
20000 Nr+1N83S}  
18000 hiM!htc;M  
k/Ro74f=  
Total liabilities e-meUf9  
30000 w`_9*AF9  
25000 Oz7v hOU  
Jxp'.oo[  
) O^08]Y g  
During the audit, John has the following findings: MUl+Oy>  
(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: uV:;y}T^Z  
Dr. Cash in Bank  RMB 5820000 fX|,s2-FW  
Dr. Financial Expenses RMB 180000 j!H?dnE||  
Cr. Notes Receivable RMB 6000000 5X-(@GwN  
(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: %QbrVl+  
Dr. Non-operating Expenses RMB 3000000 m"}G-#  
Cr. Provisions RMB 3000000 U#4W"1~iX  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 =w>QG{-N  
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: V(0[QA  
Dr. Provisions RMB 3000000 '>$A7  
Cr. Cash in Bank RMB 2500000 xI8*sTx 6  
Cr. Non-operating Income RMB 500000 Cu7iHhY5  
Required: R6Lr]H  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. SQk!o{  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: v836nxLM  
(a)Inventory Turnover Rate in 20×8; 9] \vw  
(b)Gross Profit Ratio in 20×8; ugP R)tDfM  
(c)After Tax Return on Total Assets in 20×8; and wH<*  
(d)Current Ratio as at December 31, 20×8 :b-(@a7>  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. jm"xf7  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 eL!6}y}W  
以下是未经审计财务报表的部分信息: &YMj\KmlSg  
                             (单位:千元) ?H?r!MZ%  
项目 20×8 20×7 i[n 1}E.@  
营业收入 64 000 48 000 B~rK3BS  
营业成本 54 000 42 000 ha 5\T'  
净利润 30 -20 WG n1pW  
"bH ~CG:Y  
20×8年12月31日 20×7年12月31日 lHXH03  
存货 16 000 12 000 35T7g65;  
流动资产 60 000 50 000 CcQ|0  
总资产 100 000 90 000 kA0 ^~  
流动负债 20 000 18 000 Hua8/:![+  
总负债 30 000 25 000 3 Gkw.  
在审计过程中,约翰发现以下事项: -:q7"s-}b  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: ER+[gT1CQ  
借:银行存款5 820 000 yfr gYA  
  财务费用 180 000 v/ dcb%  
  贷:应收票据6 000 000 oJy/PR 3  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: S]m[$)U%@  
借:营业外支出  3 000 000 qE[}Cf]X  
  贷:预计负债 3 000 000 P/ 5r(l5  
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: ]& >)=b!,  
借:预计负债   3 000 000  x1h!_^(QfF  
  贷:银行存款  2 500 000 [<t*&Kr+o  
    营业外收入   500 000 ovp>"VuC  
要求: F(r &:3!97  
(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。 Iq*7F5B  
(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: W RCi!  
(a)20×8年存货周转率 l ki(_ @3  
(b)20×8年销售毛利率 zZ63 P  
(c)20×8年总资产净利率 W2^R$"U  
(d)20×8年12月31日的流动比率 s~CA @  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) Kt(p|  
【答案】 hSmM OS{  
(1)应选择营业收入作为计算重要性水平的基础。 <:w7^m  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 L<n_}ucA  
r%4:,{HF  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 aUV>O`|_  
销售毛利率=(64000-54000)/64000×100%=15.63% y5I7pbe  
总资产净利率=30/[(100000+90000)/2]=0.03% y-YYDEl  
流动比率=60000/20000=3 "$_ypgRrSR  
(3) w&H7S{  
a.应建议做如下审计调整分录: ~n?U{ RmH  
借:应收票据 6 000 000 tq[C"| dH  
  贷:短期借款 5 820 000 :>=,sLfJ  
    财务费用  180 000 [Pay<]c6g  
b.应建议做如下审计调整分录:  I g`#U~  
借:预计负债 3 000 000 eYFCf;  
  贷:营业外支出 500 000 _" n4SXhq  
    其他应付款 2 500 000 &IPT$=u  
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