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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)。 Ndi'b_Sh\  
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: P,h@F+OZN  
                         (Expressed in RMB thousands) ,Z_nV +l_  
FINANCLAL STATEMENTS ITEMS v)N6ZOj*C  
20×8 pvy;L[c  
20×7 /(n)I  
f]$ g9H  
Sales L3q)j\ ls  
64000 e^~t52]  
48000 T'XAcH  
UkNC|#l)  
Cost of sales F)e*w:D  
54000 )2YU|  
42000 xx;'WL,g  
nIph[Vs-Z  
Net profit .j88=t0  
30 NL&g/4A[a  
-20 R$,`}@VqZ3  
a-!"m  
` k\]I |6  
December 31, 20×8 3Un/-4uL  
December 31, 20×7 Si]Z`_  
ieBW 0eMi  
Inventory eV9:AN}K=  
16000 58e{WC  
12000 idO3/>R [  
+\Q6Onqr  
Current assets 86%weU/*  
60000 qx0o,oZN!  
50000 8GlH)J+kq  
(-dJ0!  
Total assets rLL;NTN+/  
100000 A9l^S|r  
90000 \TMRS(  
T>f-b3dk  
Current liabilities [9(B;;R@  
20000 =j;o, J:(  
18000 HqYaQ~Dth  
^"buF\3L  
Total liabilities '[-H].-!   
30000 SmR*b2U  
25000 3;:xEPb._6  
 jHz]  
/-|xxy  
During the audit, John has the following findings: KMbBow3o*~  
(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: _%1.D0<~-E  
Dr. Cash in Bank  RMB 5820000 v?LJ_>hw*T  
Dr. Financial Expenses RMB 180000 8#Z$}?W  
Cr. Notes Receivable RMB 6000000 }|SVt`n  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: J.?p?-"  
Dr. Non-operating Expenses RMB 3000000 z%g<&Cq  
Cr. Provisions RMB 3000000 :He:Bdk  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 !Aw.f!  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Ue,"CQ6H  
Dr. Provisions RMB 3000000 R2J3R5 S=[  
Cr. Cash in Bank RMB 2500000 UVI=&y]c,p  
Cr. Non-operating Income RMB 500000 i;dr(c/ft  
Required: i-ogeR?  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. &H+<uYV  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: \'p7,F{:>5  
(a)Inventory Turnover Rate in 20×8; 4P:vo$Cy  
(b)Gross Profit Ratio in 20×8; wy -!1wd  
(c)After Tax Return on Total Assets in 20×8; and 6kDU}]c:H]  
(d)Current Ratio as at December 31, 20×8 n--`zx-['  
(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. *@BBlkcx  
【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。 5N|77AAxK  
以下是未经审计财务报表的部分信息: "R30oA#m  
                             (单位:千元) 6)bfd^JYn  
项目 20×8 20×7 A23Z)`  
营业收入 64 000 48 000 Bkz   
营业成本 54 000 42 000 S7SPc   
净利润 30 -20 Z$hxo )|  
X|q0m3jt  
20×8年12月31日 20×7年12月31日 ome>Jbdhe  
存货 16 000 12 000 ?t%5/  
流动资产 60 000 50 000 0y ;gi3W  
总资产 100 000 90 000 {M EU|9@ Y  
流动负债 20 000 18 000 <_Lo3WGwc  
总负债 30 000 25 000 :- 5Mn3*  
在审计过程中,约翰发现以下事项: Wex4>J<`/  
(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: 4Sl^cKb$7  
借:银行存款5 820 000 X>B/DT  
  财务费用 180 000 kN) pi "  
  贷:应收票据6 000 000 V\xQM;  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: pKJ[e@E ^  
借:营业外支出  3 000 000 "bO]  
  贷:预计负债 3 000 000 a&cV@~  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: Bh.'%[',  
借:预计负债   3 000 000  x-QP+M`Pu  
  贷:银行存款  2 500 000 7xcYM  
    营业外收入   500 000 z&:[.B   
要求: Q:LuRE!t  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 H9Z3.F(2  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: ZN1p>+oY!  
(a)20×8年存货周转率 hPH7(f|c{g  
(b)20×8年销售毛利率 g-s@m}[T  
(c)20×8年总资产净利率 7/yd@#$X  
(d)20×8年12月31日的流动比率 %In"Kh*  
(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) {!S/8o"]  
【答案】 CNz[@6-cYU  
(1)应选择营业收入作为计算重要性水平的基础。 :tgTYIF  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 _aGdC8%[  
f:SF&t*  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 5 6R,+sN  
销售毛利率=(64000-54000)/64000×100%=15.63% Y>%NuL|s  
总资产净利率=30/[(100000+90000)/2]=0.03% R}VL UL$  
流动比率=60000/20000=3 ;n@C(hG  
(3) }X?*o `sW  
a.应建议做如下审计调整分录: R;yAqr29  
借:应收票据 6 000 000 7 AiCQWf9  
  贷:短期借款 5 820 000 +NY4j-O  
    财务费用  180 000 Ss:,#|   
b.应建议做如下审计调整分录: K6U>Qums  
借:预计负债 3 000 000 S#9SAX [  
  贷:营业外支出 500 000 `lhLIQ'j  
    其他应付款 2 500 000 MocH>^,  
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