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!!;CbPo
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: =CS$c?
(Expressed in RMB thousands) zV;NRf)
9.
FINANCLAL STATEMENTS ITEMS V$;`#J$\b
20×8 ZCb@!V}=
20×7 H@ty'z?
K`ygW|?gt
Sales ~k?t
64000 X7:Dw]t
48000 M9Yov4k,4]
) te_ <W
Cost of sales .i*ja*
54000 7lJ8<EP9
u
42000 xG Y!r"[
x^Qij!mB%
Net profit SrOv*
D 3
30 m7XN6zX
-20 +iQ~ Y2Gh
{!{T,_ J
l^o>7 cM
December 31, 20×8 RU=g|TL
December 31, 20×7 K:Z,4Y
&9.3-E47*
Inventory O8rd*+
16000 N[O_}_
12000 @y0kX<M
8JW0;H<
Current assets RC8-6s& ln
60000 #^ .G^d(=
50000 IF//bgk-
Gz8JOl
Total assets 0TICv2l!
100000 4"{g{8
90000 #-R]HLW*
I/v#!`L
Current liabilities F^TOLwix
20000 je>gT`8
18000 r8FA
V9A
2!{_x8,n
Total liabilities "/UPq6
30000 ]#q$i[Y
25000 V2tA!II-s
|BGzdBm^x:
@:!% Z`
During the audit, John has the following findings: 0&r}'f?
(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: `fVzY"Qv k
Dr. Cash in Bank RMB 5820000 n
iB<