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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)。 ]eD[4Y\#t  
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: G "c/a8  
                         (Expressed in RMB thousands) e~*S4dKR  
FINANCLAL STATEMENTS ITEMS 4zwif&  
20×8 @M9_j{A  
20×7 ?9qAe  
vS2(Q0+TZi  
Sales g.=!3e&z%  
64000 $ JuLAqq  
48000 @NBXyC8,Z  
&#%D.@L  
Cost of sales LsnXS9_  
54000 Hj1k-Bs&'w  
42000 wb@]>MJ}[s  
5 5a@)>h  
Net profit  rA2qV  
30 |B,dEx/uU  
-20 sbpu qOL  
U <|B7t4M  
VJGwd`qo*A  
December 31, 20×8 Mc.^s  
December 31, 20×7 k:W=5{[  
_5Bu [I  
Inventory :> x:(K  
16000 J511AoQ{R  
12000 &,F elB0*  
rC~_:uXtE  
Current assets ;,R[]B01u  
60000 ^1()W,B~w  
50000  -\5[Nq{N  
-<_+-t  
Total assets v)TUg0U=,  
100000 Un~]Q?w  
90000 Xk;Uk[  
#dL5x{gV=  
Current liabilities EwC5[bRjUp  
20000 ?#x'_2  
18000 &qG? [R{  
9$8X> T^   
Total liabilities 7ucx6J]c  
30000 tvv[$ b &  
25000 _3*: y/M_  
^"PfDTyA  
$HP/c Ku  
During the audit, John has the following findings: 3{6ps : w  
(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: 3#7ENV`  
Dr. Cash in Bank  RMB 5820000 Bi %Z2/  
Dr. Financial Expenses RMB 180000 !>?4[|?n<  
Cr. Notes Receivable RMB 6000000 wA{*W>i  
(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: 6hR^qdHg  
Dr. Non-operating Expenses RMB 3000000 tuX =o  
Cr. Provisions RMB 3000000 U;^CU!a  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 wV7@D[8  
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: W` WLW8Qsw  
Dr. Provisions RMB 3000000  >cC Gx  
Cr. Cash in Bank RMB 2500000 ' }y]mFpF  
Cr. Non-operating Income RMB 500000 p`shY yE  
Required: "v*oga%  
(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. y^5T/M  
(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: 8') .o hD  
(a)Inventory Turnover Rate in 20×8; oUnq"]  
(b)Gross Profit Ratio in 20×8; ]t8{)r  
(c)After Tax Return on Total Assets in 20×8; and }(8D!XgWa  
(d)Current Ratio as at December 31, 20×8 T2;v<(  
(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. i7Y s_8A"9  
【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。 Krt$=:m|1  
以下是未经审计财务报表的部分信息: {ILp[ &sL  
                             (单位:千元) 7Y$4MMNQ  
项目 20×8 20×7 oHv{Y  
营业收入 64 000 48 000 nL "g23  
营业成本 54 000 42 000 ]?v?Qfh2  
净利润 30 -20 "H wVK  
LG"BfYy6  
20×8年12月31日 20×7年12月31日 PmuEL@'^ U  
存货 16 000 12 000 ~xsb5M5  
流动资产 60 000 50 000 PT 0Qzg  
总资产 100 000 90 000 &<\4q  
流动负债 20 000 18 000 9Ba%=  
总负债 30 000 25 000 ;$E~ZT4p  
在审计过程中,约翰发现以下事项: [flu |v  
(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: m 70`{-O  
借:银行存款5 820 000 v9X7-GJ~  
  财务费用 180 000 3:l:~Vn  
  贷:应收票据6 000 000 Qivf|H619  
(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: 7C,<iY  
借:营业外支出  3 000 000 }z9I`6[  
  贷:预计负债 3 000 000 vWPM:1A  
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: bn^mL~  
借:预计负债   3 000 000  IG2`9rR  
  贷:银行存款  2 500 000 "t 3uW6&  
    营业外收入   500 000 48*Oh2BA  
要求: )3D+gu  
(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。 (9WL+S  
(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: UBUB/N Y  
(a)20×8年存货周转率 yBXkN&1=%;  
(b)20×8年销售毛利率 F``EARG)iu  
(c)20×8年总资产净利率 VuJfo9 `E  
(d)20×8年12月31日的流动比率 -+j9X;h:  
(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) Mo:!jS~a(Z  
【答案】 |IyM"UH  
(1)应选择营业收入作为计算重要性水平的基础。 8gu'dG=  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 tS_xa  
6Y92&  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 7$Z)fkx.  
销售毛利率=(64000-54000)/64000×100%=15.63% xr7-[)3Q$  
总资产净利率=30/[(100000+90000)/2]=0.03% S \yu%=h  
流动比率=60000/20000=3 >uP{9kDm  
(3) #'G7mAoA  
a.应建议做如下审计调整分录: ( Fjs N5  
借:应收票据 6 000 000 2ZTyo7P  
  贷:短期借款 5 820 000 8S[ <[CH  
    财务费用  180 000 82^ z -t{  
b.应建议做如下审计调整分录: n;S0fg  
借:预计负债 3 000 000 b7>-aem@I  
  贷:营业外支出 500 000 JWUv H  
    其他应付款 2 500 000 rS,* s'G  
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