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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)。 UG~/   
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: ru>c\X^|  
                         (Expressed in RMB thousands) .XZq6iF9  
FINANCLAL STATEMENTS ITEMS NUQ?Q Q  
20×8 'zUWO_(  
20×7 :(?F(Q^  
Vw@?t(l>  
Sales 9f|+LN##  
64000 ?as1^~  
48000 i(9 5=t(  
VfFXH,j  
Cost of sales G+S MH`h  
54000 lL$no7HBy  
42000 O]1aez[  
810pJ  
Net profit 8TE2q Pm  
30 ^+MG"|)u~  
-20 K}feS(Ji  
qX%oLa  
^C|N  
December 31, 20×8 @5,Xr`]  
December 31, 20×7 />13?o#  
N!Cy)HnS\w  
Inventory DKG99biJN  
16000 sI OT6L^7  
12000 "<Q,|Md  
#Ave r]eK  
Current assets EyK F5TP0  
60000 ?]]7PEee*  
50000 _ @/nc:)H  
ETMF.-P  
Total assets Qw@_.I  
100000 "0sk(kT  
90000 Yp@i{$IUW  
vxt<}h5J/!  
Current liabilities +>BD^[^^  
20000 9l&4mt;+&<  
18000 p|&9#?t4A  
huTWoMU  
Total liabilities R\MFh!6sn  
30000 H3Zs m)+:  
25000 qi]"`\  
2t3DQ   
mNDd>4%H_  
During the audit, John has the following findings: of<(4<T  
(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: Ni Y.OwKr  
Dr. Cash in Bank  RMB 5820000 n%&+yg   
Dr. Financial Expenses RMB 180000 >J['so2Bf  
Cr. Notes Receivable RMB 6000000 0<$t9:dq  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: c>)_I  
Dr. Non-operating Expenses RMB 3000000 }M|,Z'@*  
Cr. Provisions RMB 3000000 Xt$o$V  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 7@u:F?c  
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: Wu|AN c  
Dr. Provisions RMB 3000000 ,+U,(P5>s  
Cr. Cash in Bank RMB 2500000 [ R%Pf/[Fr  
Cr. Non-operating Income RMB 500000 0w9[Z  
Required: +hL%8CVU M  
(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. L; (J6p]h  
(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: J5j3#2l  
(a)Inventory Turnover Rate in 20×8; 'p> *4}  
(b)Gross Profit Ratio in 20×8; FI=]K8  
(c)After Tax Return on Total Assets in 20×8; and +)U>mm,  
(d)Current Ratio as at December 31, 20×8 [[A}MF*@  
(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. {[Z}<#n)  
【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。 2(s-8E:  
以下是未经审计财务报表的部分信息: rI;84=v2&9  
                             (单位:千元) Bf+7;4-  
项目 20×8 20×7 4lsg%b6_%,  
营业收入 64 000 48 000 !W48sZr1&  
营业成本 54 000 42 000 .{ -C*  
净利润 30 -20 7]pi.1i  
n*nsFvt%o  
20×8年12月31日 20×7年12月31日 96]!*}  
存货 16 000 12 000 1 2y+g5b  
流动资产 60 000 50 000 N799@:.  
总资产 100 000 90 000 #57D10j  
流动负债 20 000 18 000 `44 }kkBT  
总负债 30 000 25 000 0sGAC  
在审计过程中,约翰发现以下事项: gzd)7np B2  
(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: }N` m7PSf  
借:银行存款5 820 000 Qk#`e  
  财务费用 180 000 rhQ v,F9  
  贷:应收票据6 000 000 $*N)\>~X  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: SXF~>|h5<  
借:营业外支出  3 000 000 Ce-D^9kC  
  贷:预计负债 3 000 000 "&{sE RYY  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: @q<F_'7is  
借:预计负债   3 000 000  nAY'1!Oi  
  贷:银行存款  2 500 000 5* 3T+OK  
    营业外收入   500 000 s:f%=4-7  
要求: {6 Qd,CX  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 IuN:*P  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: QsC6\Gt#  
(a)20×8年存货周转率 Xm I63W*  
(b)20×8年销售毛利率 60Szn]z'8[  
(c)20×8年总资产净利率 ^f_4w|u,+  
(d)20×8年12月31日的流动比率 , I^:xw_  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) Di>B:=  
【答案】 T(4OPiKu  
(1)应选择营业收入作为计算重要性水平的基础。 4pG!m&4]ze  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 %wk3&EC.  
SM1[)jZ-  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 +L>?kr[i[  
销售毛利率=(64000-54000)/64000×100%=15.63% h&O8e;S#  
总资产净利率=30/[(100000+90000)/2]=0.03% k%2Rv4)hU  
流动比率=60000/20000=3 = k7}[!T  
(3) EI!e0 V1!  
a.应建议做如下审计调整分录: ai@hQJ*  
借:应收票据 6 000 000 'pQ\BH  
  贷:短期借款 5 820 000 {ZR>`'^:  
    财务费用  180 000 wbA<G&h~  
b.应建议做如下审计调整分录: ON q=bI*  
借:预计负债 3 000 000 b 9cY  
  贷:营业外支出 500 000 c$AwJhl^]  
    其他应付款 2 500 000 @teNT"  
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