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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)。 nE Qw6q~je  
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: Wh(V?!^@5  
                         (Expressed in RMB thousands) lj@c"Yrk  
FINANCLAL STATEMENTS ITEMS s~]Ri:7~  
20×8 65=i`!f  
20×7 rxIfatp^  
H1 n`A#6?  
Sales d '4c?vC  
64000 *<x EM-  
48000 TTmNPp4q  
h?bm1e5kE  
Cost of sales 50l=B]M  
54000 `t {aN|3V[  
42000 3VB{Qj  
0>4:(t7h\  
Net profit ;-n+=@]7  
30 &0K H00l  
-20 ss236&  
o9<jj >R;  
/AjGj*O  
December 31, 20×8 ,X+mXtg.  
December 31, 20×7 (3%NudkwT  
#";(&|7  
Inventory QlSZr[^v  
16000 Kv{i_%j   
12000 N#6&t8;kTC  
3vHEPm]  
Current assets L 2Os\  
60000 '?v.O}  
50000 hR[Qdu6r  
oslrv7EK  
Total assets U"aFi  
100000 (VWTYG7  
90000 g Uy >I(  
(JL{X`gs#  
Current liabilities Sl   
20000 i 0L)hkV  
18000 +g/y)]AP  
`Q, moz  
Total liabilities #Ji&.T^U/  
30000 4Xe3PdE  
25000 kRT T ~  
My5h;N@C  
DKF`uRvGN:  
During the audit, John has the following findings: RnIL>Akp  
(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: Xi6XV3G  
Dr. Cash in Bank  RMB 5820000 {&4+W=0 n  
Dr. Financial Expenses RMB 180000 hJkIFyQ{j  
Cr. Notes Receivable RMB 6000000 }Rt?p8p  
(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: L/ F!Y%=;[  
Dr. Non-operating Expenses RMB 3000000 UCa(3p^V_  
Cr. Provisions RMB 3000000 k,0JW=Vh>|  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Mf<P ms\F  
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: H`9E_[  
Dr. Provisions RMB 3000000 bs kG!w  
Cr. Cash in Bank RMB 2500000 ?Sh]m/WZd[  
Cr. Non-operating Income RMB 500000 \.POb5]p0  
Required: K`M8[ %S  
(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. MkRRBvk  
(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: eXc`"T,C.  
(a)Inventory Turnover Rate in 20×8; ("}TW-r~  
(b)Gross Profit Ratio in 20×8;  Z yu4!  
(c)After Tax Return on Total Assets in 20×8; and <JuP+\JAm  
(d)Current Ratio as at December 31, 20×8 H CZ#7Z  
(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. ,*+F*:o(m  
【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。 {<v?Z_!68  
以下是未经审计财务报表的部分信息: "S,,BjL  
                             (单位:千元) \@N8[  
项目 20×8 20×7 q$yTG !q*  
营业收入 64 000 48 000 sPyq.oG  
营业成本 54 000 42 000 .Lr;{B  
净利润 30 -20 [W ,Ej  
7ykpDl^@  
20×8年12月31日 20×7年12月31日 N8@Fj!Zi  
存货 16 000 12 000 ,_!pUa l  
流动资产 60 000 50 000 U,gg@!1GJo  
总资产 100 000 90 000 5hr$tkk L  
流动负债 20 000 18 000 }G]6Rip 3  
总负债 30 000 25 000 7YV}F9h4  
在审计过程中,约翰发现以下事项: 2TXrVaM  
(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: 7.,C'^ci  
借:银行存款5 820 000 %d c=Q SL  
  财务费用 180 000 etMQy6E\  
  贷:应收票据6 000 000 ?xWO>#/  
(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: NoB)tAvw  
借:营业外支出  3 000 000 \xlelsmB*  
  贷:预计负债 3 000 000 Bk_23ygO_  
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: }Y[xj{2$O  
借:预计负债   3 000 000  A_tdtN<  
  贷:银行存款  2 500 000 c$Z3P%aP'V  
    营业外收入   500 000 9{RCh 9  
要求: 6 6(|3DX  
(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。 _D1Uc|  
(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: ZP &q7HK\  
(a)20×8年存货周转率 C< 3` ]l  
(b)20×8年销售毛利率 4@AY~"dq  
(c)20×8年总资产净利率 <U%4$83$  
(d)20×8年12月31日的流动比率 A(V,qw8  
(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) Q bjO*:c4  
【答案】 (u-K^xC  
(1)应选择营业收入作为计算重要性水平的基础。 sG7G$G*ta!  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 xAbx.\  
<j,ZAA&5%Y  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 3q:U0&F  
销售毛利率=(64000-54000)/64000×100%=15.63%  O{R)0&  
总资产净利率=30/[(100000+90000)/2]=0.03% lD)ZMaaS3  
流动比率=60000/20000=3 K~$A2b95  
(3) : E[\1  
a.应建议做如下审计调整分录: " R!,5HQF;  
借:应收票据 6 000 000 <'N"GLJ  
  贷:短期借款 5 820 000 i/E"E7  
    财务费用  180 000 />Kd w  
b.应建议做如下审计调整分录: NOM6},rp  
借:预计负债 3 000 000 d0``:  
  贷:营业外支出 500 000 q4=Gj`\43  
    其他应付款 2 500 000 6|:K1bI)  
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