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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_+&XLnzsJ  
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: NUiZ!&  
                         (Expressed in RMB thousands) ~\4l*$3(^  
FINANCLAL STATEMENTS ITEMS G/_#zIN`8M  
20×8 2<>n8K  
20×7 7^'TU=ss_  
'|&}rLr:+  
Sales } IFZ$ Y  
64000 ,0NVb7F;k  
48000 2H;&E1:  
dsX{  5  
Cost of sales jVL<7@_*  
54000 1qbd6D|t  
42000 WGKN>nV  
(G<"nnjK  
Net profit im9 B=D  
30 iN+Dmq5  
-20 5^cPG" 4@  
k#R}^Q  
:Gqyj_|<  
December 31, 20×8 ma@ws,H  
December 31, 20×7 r J ?Y~Q  
l>h%J,W  
Inventory }Xyu" P  
16000 FM hwk"4L  
12000 &tw.]3  
B<DvH"+$  
Current assets yxQxc5/X)  
60000 4Cke(G  
50000 W*;~(hDz  
`GC7o DL  
Total assets yk!,{Q?<$  
100000 kNUbH!PO  
90000 5[`!\vCiZ  
bBAZr`<&U  
Current liabilities dr^pzM!N  
20000 iHr{ VQ  
18000 d]VL( &  
'Fo*h6=  
Total liabilities J6Hw05%0=  
30000 @!' Pr$`  
25000 6g8{;6x  
':!w%& \  
|@]J*Kh  
During the audit, John has the following findings: :N\*;>  
(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: 8NudY3cU!  
Dr. Cash in Bank  RMB 5820000 X/lLM`  
Dr. Financial Expenses RMB 180000 )+wBS3BC  
Cr. Notes Receivable RMB 6000000 Y Z:YYcr  
(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: oc?,8I[P5  
Dr. Non-operating Expenses RMB 3000000 );}k@w fw)  
Cr. Provisions RMB 3000000  }XaO~]  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ! 1C3{  
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: *PMvA1eN=#  
Dr. Provisions RMB 3000000 =DvFY]9{  
Cr. Cash in Bank RMB 2500000 9@./=5N~3  
Cr. Non-operating Income RMB 500000 zHG KPuk'  
Required: 6/hY[a!  
(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. $6XSW  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: &BqRyUM$F  
(a)Inventory Turnover Rate in 20×8; !e&ZhtTuC  
(b)Gross Profit Ratio in 20×8; 'I($IM  
(c)After Tax Return on Total Assets in 20×8; and 3^q,'!PfB  
(d)Current Ratio as at December 31, 20×8 {CR~G2Z  
(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. ^)rX27!G  
【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。 LH"MJ WO J  
以下是未经审计财务报表的部分信息: I7 pxi$8f  
                             (单位:千元) b9)%,3-  
项目 20×8 20×7 b(_PCVC  
营业收入 64 000 48 000 bWt>tEnf  
营业成本 54 000 42 000 /'QNlP[L;  
净利润 30 -20 8;P8CKe  
a)MjX<y  
20×8年12月31日 20×7年12月31日 skR/Wf9DH  
存货 16 000 12 000 A@j;H|  
流动资产 60 000 50 000 a k@0M[d  
总资产 100 000 90 000 'j !!h4  
流动负债 20 000 18 000 ]NNLr;p  
总负债 30 000 25 000 +G"=1sxJ  
在审计过程中,约翰发现以下事项: Kw3fpNd  
(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: e-,U@_B  
借:银行存款5 820 000 q5 I2dNE  
  财务费用 180 000 S+R<wv ,6  
  贷:应收票据6 000 000 Vs]+MAL  
(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: Pg-~^"?y  
借:营业外支出  3 000 000 M-K<w(,X  
  贷:预计负债 3 000 000 'v* =}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: }.3F|H  
借:预计负债   3 000 000  -i V&-oP  
  贷:银行存款  2 500 000 eQx9 Vnb  
    营业外收入   500 000 "L1cHP~d  
要求: :J@q Xa  
(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。 ^uW](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: R<Ojaj=V  
(a)20×8年存货周转率 mAhtC*  
(b)20×8年销售毛利率 im>Sxu@  
(c)20×8年总资产净利率 Z_ QSVH68A  
(d)20×8年12月31日的流动比率 bESmKe(  
(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) 5znLpBX<N  
【答案】 xH; qJRHa  
(1)应选择营业收入作为计算重要性水平的基础。 %:h)8e-;  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 xQ>c.}J/i  
%RL\t5 TV  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 i5?)E7-  
销售毛利率=(64000-54000)/64000×100%=15.63% $^.LZ1Jd  
总资产净利率=30/[(100000+90000)/2]=0.03% SDcxro|8i  
流动比率=60000/20000=3 .6 !IO^`[  
(3) FAjO-T4(  
a.应建议做如下审计调整分录: K7F uMB  
借:应收票据 6 000 000 k;3Bv 6  
  贷:短期借款 5 820 000 LG [ 2u  
    财务费用  180 000 $lOx 6rL  
b.应建议做如下审计调整分录: @/lLL GrZ"  
借:预计负债 3 000 000 }9R45h}{<  
  贷:营业外支出 500 000 N;>>HN[bBP  
    其他应付款 2 500 000 Gnj;=f  
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