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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)。 S\K;h/;V  
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: 6lOT5C eJ"  
                         (Expressed in RMB thousands) 0P^RciC f  
FINANCLAL STATEMENTS ITEMS xGTVC=q  
20×8 .)o<'u@Ri  
20×7 =.O8G=;DOA  
m07= _4  
Sales TJ8IYo| D  
64000 VV O C-:  
48000  -iWt~  
Meo(|U  
Cost of sales ;75K:_  
54000 a]-F,MJ  
42000 ]3]I`e{  
F|3Te?_  
Net profit 3maiBAOKz  
30 TZ{';oU  
-20 hAtf)  
9HrT>{@  
@igr~hJ  
December 31, 20×8 F7lhLly  
December 31, 20×7 3:Q5dr+1_  
Z8*E-y0  
Inventory b HRH2Ss  
16000 ]W39HL  
12000 O4J <u-E$  
fTd=}zY  
Current assets b{JcV  
60000 Wsya:9|  
50000 .1<QB{4~v  
5'wWj}0!%  
Total assets =i[_C>U  
100000 QG {KEj2V  
90000 H <41H;m  
<y[LdB/a  
Current liabilities w%F~4|F  
20000 UngDXD )  
18000 /W\@/b,  
4FUY1p  
Total liabilities ln.'}P  
30000 r(WR=D{  
25000 6D3hX>K4  
ChzKwYDY  
D*.U?  
During the audit, John has the following findings: $P'Y  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: -P#PyZEH&I  
Dr. Cash in Bank  RMB 5820000 z6 T3vw  
Dr. Financial Expenses RMB 180000 OZ> w.$ue  
Cr. Notes Receivable RMB 6000000 Ug(;\*yg  
(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: r Q)?Bhf  
Dr. Non-operating Expenses RMB 3000000 ramYSX@  
Cr. Provisions RMB 3000000 Kv(2x3("  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 VwJ A  
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: ?5'EP|<  
Dr. Provisions RMB 3000000 `o|Y5wQ@  
Cr. Cash in Bank RMB 2500000 }#%3y&7M7  
Cr. Non-operating Income RMB 500000 ! R rk  
Required: %S*<2F9  
(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. -;]m4R)z  
(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: b>g&Pf#N!  
(a)Inventory Turnover Rate in 20×8; pY@$N&+W  
(b)Gross Profit Ratio in 20×8; zv[$ N,  
(c)After Tax Return on Total Assets in 20×8; and L_4c~4  
(d)Current Ratio as at December 31, 20×8 i/UDda"E  
(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. b,C2(?hg  
【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。 s4V-brCM$|  
以下是未经审计财务报表的部分信息: C7PVJnY0  
                             (单位:千元) TOF_m$@#  
项目 20×8 20×7 xib?XzxGo  
营业收入 64 000 48 000 DpD19)ouy  
营业成本 54 000 42 000 GZ=7)eJ~<  
净利润 30 -20 aE aU_f /  
_A]8l52pt  
20×8年12月31日 20×7年12月31日 _{Z!$q6,  
存货 16 000 12 000 9ZXkuP9vm  
流动资产 60 000 50 000 T0HNld  
总资产 100 000 90 000 9mA6nmp  
流动负债 20 000 18 000 ZVu_E.4.  
总负债 30 000 25 000 *LuR <V  
在审计过程中,约翰发现以下事项: P}"=67$  
(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: zEM  c)  
借:银行存款5 820 000 d `MTc  
  财务费用 180 000 eR1SPS1+  
  贷:应收票据6 000 000 /;5U-<qf  
(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: 0FN;^hP5|  
借:营业外支出  3 000 000 -9PJ4"H  
  贷:预计负债 3 000 000 |) TI&T;k  
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: M[eq)a$  
借:预计负债   3 000 000  |ty ?Ah,vb  
  贷:银行存款  2 500 000 8-#_xsZ^;  
    营业外收入   500 000 rgo#mTQ_  
要求: zv%]j0 ?  
(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。 T'^ Do/  
(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: ?Z^?A^; }$  
(a)20×8年存货周转率 IvZ,|R?  
(b)20×8年销售毛利率 p]jkfsCjN  
(c)20×8年总资产净利率 =Ff _)k  
(d)20×8年12月31日的流动比率 5& 2([  
(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) I8x,8}o>V  
【答案】 nu(;yIRP  
(1)应选择营业收入作为计算重要性水平的基础。 e:9s%|]T  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 I3I1<}>]Z  
gDN7ly]6M  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 isBtJ7\Sc  
销售毛利率=(64000-54000)/64000×100%=15.63% eW<|I  
总资产净利率=30/[(100000+90000)/2]=0.03% [,bra8f[C  
流动比率=60000/20000=3 @5RbMf{  
(3) s!IX3r z  
a.应建议做如下审计调整分录: kJ'rtz4QO  
借:应收票据 6 000 000 Ei HQ&u*  
  贷:短期借款 5 820 000 !+FrU'^  
    财务费用  180 000 XJZ\ss  
b.应建议做如下审计调整分录: M&[bb $00j  
借:预计负债 3 000 000 y:HH@aa)  
  贷:营业外支出 500 000 8l.bT|#O  
    其他应付款 2 500 000 Cg8s9qE?  
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