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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)。 ]mIcK  
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: xAJ N(8?  
                         (Expressed in RMB thousands) \tR](, /  
FINANCLAL STATEMENTS ITEMS 0Va+l)F  
20×8 24{Tl q3  
20×7 o>4mkh[3  
3 s%K w,z  
Sales ` mvPbZ0<  
64000 b;Nm$`2  
48000 c,@&Z#IZ`  
FTu6%~M/  
Cost of sales %vF,wQC  
54000 Qc4r?7S<  
42000 ]'IZbx:  
H(|n,c  
Net profit |!t &ZpdD  
30 A]<+Aq@{  
-20 BQWhTS 7  
H){}28dX  
RB Ob/.$  
December 31, 20×8 Q[PVkZ  
December 31, 20×7 b"4'*<=au  
Kd='l~rby  
Inventory 4Fu:ov ]M  
16000 FZFYwU\~.L  
12000 OdKfU^  
%<dvd IB  
Current assets dw*PjIB9x  
60000 DsJ ikg(J  
50000 nm#ISueh  
z6'Cz}%EP'  
Total assets a7Mn/ i.  
100000 1`sLbPW  
90000  lL\%eQ  
-G'U\EXT  
Current liabilities 4 H<.  
20000 bwR$9 10b  
18000 r!+..c  
WHF[l1  
Total liabilities ()}(3>O-  
30000 H|\@[:A+  
25000 k2 _i;v  
8(3n v[  
*VX"_C0Jy=  
During the audit, John has the following findings: gPE` mE  
(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: %[cZ,F=  
Dr. Cash in Bank  RMB 5820000 &u`]Zn   
Dr. Financial Expenses RMB 180000 ?2(5 2?cJ  
Cr. Notes Receivable RMB 6000000 AONEUSxJ  
(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: ohJo1}{  
Dr. Non-operating Expenses RMB 3000000 zH5pe  
Cr. Provisions RMB 3000000 G-6k[-@-v  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 vZiuElxKi  
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: 2RbK##`vC  
Dr. Provisions RMB 3000000 G'U! #  
Cr. Cash in Bank RMB 2500000 A:$4cacu9  
Cr. Non-operating Income RMB 500000 1a gNwFd~  
Required: 11^.oa+`  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. T)Y{>wT  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: \:BixBU7  
(a)Inventory Turnover Rate in 20×8; p 3, m),  
(b)Gross Profit Ratio in 20×8; T? g%I  
(c)After Tax Return on Total Assets in 20×8; and Te6cw+6  
(d)Current Ratio as at December 31, 20×8 5r1u_8)'  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. O7"16~ a  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。  sRI0;  
以下是未经审计财务报表的部分信息: +$YH dgZ.  
                             (单位:千元) | LX Vf  
项目 20×8 20×7 "Cz0r"N  
营业收入 64 000 48 000 rD;R9b"J  
营业成本 54 000 42 000 ]*Cq'<h$  
净利润 30 -20 Ro@ =oyLE  
O#@G .~n?  
20×8年12月31日 20×7年12月31日 }`pxs  
存货 16 000 12 000 OWys`2W  
流动资产 60 000 50 000 ( 5 BZZ  
总资产 100 000 90 000 _. &N@k  
流动负债 20 000 18 000 ,<(0T$o E[  
总负债 30 000 25 000 \ z3>kvk  
在审计过程中,约翰发现以下事项: 2C Fgit  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: |SfCuV#g/<  
借:银行存款5 820 000 } *jmW P  
  财务费用 180 000 FeT| Fh:L  
  贷:应收票据6 000 000 _Rb>py  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: *e25!#o1  
借:营业外支出  3 000 000 gX|We}H  
  贷:预计负债 3 000 000 |jB/d@RE  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ES)@iM?5  
借:预计负债   3 000 000  _:\zbn0\  
  贷:银行存款  2 500 000 #9glGPR(  
    营业外收入   500 000 Q_)$Ha{>H,  
要求: {%oxzdPc  
(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。 t2(vtxrt  
(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: l4> c  
(a)20×8年存货周转率 m%cwhH_B  
(b)20×8年销售毛利率  MwC}  
(c)20×8年总资产净利率 @R_ON"h  
(d)20×8年12月31日的流动比率 $x*(D|\'<  
(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) hCb2<_3CR  
【答案】 ?="?)t[  
(1)应选择营业收入作为计算重要性水平的基础。 hkB|rhJgm  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 F!<!)_8Q  
9S|a!9J  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 &;naaV_2T  
销售毛利率=(64000-54000)/64000×100%=15.63% OH13@k  
总资产净利率=30/[(100000+90000)/2]=0.03% T0{X,  
流动比率=60000/20000=3 &^7(?C' u  
(3) f28bBuv1?  
a.应建议做如下审计调整分录: aL&nD1f=!-  
借:应收票据 6 000 000 twox.@"U  
  贷:短期借款 5 820 000 sp&gw XPG  
    财务费用  180 000 nT %ko7~-  
b.应建议做如下审计调整分录: qfX26<q  
借:预计负债 3 000 000 3T/&T`T+c  
  贷:营业外支出 500 000 ffMk.SqI  
    其他应付款 2 500 000 P  Ij  
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