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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)。 ,M.!z@  
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: X|E+K  
                         (Expressed in RMB thousands) P3tG#cJ  
FINANCLAL STATEMENTS ITEMS B36puz 0{  
20×8 &4& 33D  
20×7 ^7 bf8 ^`  
exO# >th1  
Sales 7[v@*/W@  
64000 )9L pX  
48000 4UD=Y?zK  
a`b zFu{  
Cost of sales $>"e\L4Kp  
54000 Yz-JI=  
42000 [~c'|E8Q  
()M@3={R  
Net profit xVkTRCh  
30 1Uemsx%'k  
-20 {&=qM!2e  
bLEATT[  
}"?nU4q;S  
December 31, 20×8 ~,*YmB=Z  
December 31, 20×7 D"XX920$~  
=Y/fF  
Inventory \D U^idp#  
16000 -9>LvLU  
12000 n5+S"  
AR~$MCR]"k  
Current assets T3 9C lH  
60000 H8$<HhuZM  
50000 ]TBtLU3  
mw(c[.*%  
Total assets f-3'D-{EKt  
100000 /X^3=-{8  
90000 w^])(  
=^Sw*[eiy  
Current liabilities xshAr J& A  
20000 ^0~c 7`k`V  
18000 )?B~64N,+  
ZEj!jWP2m  
Total liabilities ,<$YVXe/  
30000 Seq]NkgY  
25000 Lo9G4Cu  
O}MZ-/z=o~  
4W!\4Va  
During the audit, John has the following findings: f `y" a@  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: UXwB$@8  
Dr. Cash in Bank  RMB 5820000 J-tq8   
Dr. Financial Expenses RMB 180000 h41$|lonU%  
Cr. Notes Receivable RMB 6000000 4e+BqCriC*  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: hqs$yb  
Dr. Non-operating Expenses RMB 3000000 HkdN=q  
Cr. Provisions RMB 3000000 t {Hh&HX  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Jh$"fr3  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Any Zi'  
Dr. Provisions RMB 3000000 X a"XB  
Cr. Cash in Bank RMB 2500000 \5Vp6^  
Cr. Non-operating Income RMB 500000 z1f^p7$M?  
Required: uNe}"hs  
(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. ,@Fgr(?'`>  
(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: _{e&@ d  
(a)Inventory Turnover Rate in 20×8; 0R @g(  
(b)Gross Profit Ratio in 20×8; 8 "_Bq  
(c)After Tax Return on Total Assets in 20×8; and r(: 8!=~K  
(d)Current Ratio as at December 31, 20×8 3}B5hht "D  
(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. S<eZd./p6  
【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。 4= Tpi`  
以下是未经审计财务报表的部分信息: 5pRY&6So  
                             (单位:千元) [jl2\3*  
项目 20×8 20×7 -BA"3 S  
营业收入 64 000 48 000 EO#gUv  
营业成本 54 000 42 000  G la@l<  
净利润 30 -20 Vk-W8[W 7  
1C_'H.q<=  
20×8年12月31日 20×7年12月31日 )L |tn  
存货 16 000 12 000 m ~u|VgD  
流动资产 60 000 50 000 (Sth:{;  
总资产 100 000 90 000 F!7f_m0=  
流动负债 20 000 18 000 '7xxCj/*  
总负债 30 000 25 000 >`7OcjLg  
在审计过程中,约翰发现以下事项: T8$%9&j!UE  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: (R_CUH  
借:银行存款5 820 000 3ppuQ Q  
  财务费用 180 000 rDVgk6  
  贷:应收票据6 000 000 ~ HK1X  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: i8Fs0U4"  
借:营业外支出  3 000 000 )A="eW_>  
  贷:预计负债 3 000 000 ;>9OgO  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: b f p,zs  
借:预计负债   3 000 000  ?k{|Lk  
  贷:银行存款  2 500 000 bh6d./  
    营业外收入   500 000 S dIGU[fm  
要求:  yp=|7  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 S:ls[9G[3  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: +XEjXH5K  
(a)20×8年存货周转率 g<fDY6jt  
(b)20×8年销售毛利率 Ovv ny$  
(c)20×8年总资产净利率 [{`)j  
(d)20×8年12月31日的流动比率 =G( *gx  
(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) 4|nQ=bIau  
【答案】 }0QN[$H!  
(1)应选择营业收入作为计算重要性水平的基础。 PzjaCp'  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 sN m,Fmuz:  
n`%2Mj c  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 NMXnrvS&  
销售毛利率=(64000-54000)/64000×100%=15.63% kg<P t >  
总资产净利率=30/[(100000+90000)/2]=0.03% $+Vmwd;  
流动比率=60000/20000=3 UqN{JG:#.  
(3) np\st7&f6  
a.应建议做如下审计调整分录: ?*[\UC  
借:应收票据 6 000 000 u7HvdLql  
  贷:短期借款 5 820 000 T^~)jpkw  
    财务费用  180 000 ;a  |`s  
b.应建议做如下审计调整分录:  ]n UR;8  
借:预计负债 3 000 000 CoU3S,;*  
  贷:营业外支出 500 000 BI} ;"y  
    其他应付款 2 500 000 *=Doe2(!C  
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