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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)。 t^MTR6y+8  
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: f:\)! &W  
                         (Expressed in RMB thousands) H[?S*/n,<  
FINANCLAL STATEMENTS ITEMS W*S4gPGM  
20×8 n.9k5r@  
20×7 Ewkx4,`Ff  
{,Vvm*L/  
Sales <& PU%^Ha  
64000 zdPJ>PNU  
48000  tM\BO0  
Ng;?hTw  
Cost of sales ?`xF>P]M  
54000 3S_H&>K  
42000 >F7HKwg}Z  
YJ ,"@n_  
Net profit 0/] h"5H3  
30 `~d7l@6F  
-20 +p>h` fc  
_/Ve~( "  
O, eoO,gB  
December 31, 20×8 u8JH~b  
December 31, 20×7 %-fXa2  
hC"'cUrcN  
Inventory l*hWws[  
16000 EZiLXQd_  
12000 +`"Tn`O  
-`Z!p  
Current assets H~JgZ pw  
60000 e}{#VB<  
50000 $2*_7_Qb  
qY%|Uo  
Total assets jcJ@A0]  
100000 M1/(Xla3  
90000 c ZYvP  
MkGQ  
Current liabilities Zbr e5&aU  
20000 1l)j(,Zd*  
18000 arR<!y7  
M]Vi]s  
Total liabilities 0OG 3#pE  
30000 j|[$P4w}U  
25000 (5Q<xJ  
Ii}{{1N6  
.?APDr"QQH  
During the audit, John has the following findings: <<cezSm  
(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: onmkg}&_  
Dr. Cash in Bank  RMB 5820000 &Hf%Va[B  
Dr. Financial Expenses RMB 180000 ;TDvk ]:  
Cr. Notes Receivable RMB 6000000 4w9=z,  
(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: o@PvA1  
Dr. Non-operating Expenses RMB 3000000 E83$(6z  
Cr. Provisions RMB 3000000 rkWy3X{%2<  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 p3-~cr.LD  
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: sF :pwI5^  
Dr. Provisions RMB 3000000 $D65&R  
Cr. Cash in Bank RMB 2500000 ]Q.S Is  
Cr. Non-operating Income RMB 500000 $;=^|I4E  
Required: p)Q5fh0-  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. QhTn9S:D  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: aLLI\3  
(a)Inventory Turnover Rate in 20×8; CTg79 ITYk  
(b)Gross Profit Ratio in 20×8; 5G'2 Wby'#  
(c)After Tax Return on Total Assets in 20×8; and i4>M  
(d)Current Ratio as at December 31, 20×8 5FB3w48  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. hJ%$Te  
【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。 7Cz=;  
以下是未经审计财务报表的部分信息: E*T6kp^b  
                             (单位:千元) #sF#<nHZ  
项目 20×8 20×7 ncUhCp?'  
营业收入 64 000 48 000 ^FNju/b  
营业成本 54 000 42 000 N@Ap|`Ei  
净利润 30 -20 6IK>v*<  
f$}g'r zl  
20×8年12月31日 20×7年12月31日  nXy"  
存货 16 000 12 000 @Kt !uKrI  
流动资产 60 000 50 000 l_04b];  
总资产 100 000 90 000 +6+1N)L  
流动负债 20 000 18 000 \N|}V.r  
总负债 30 000 25 000 RFe># o  
在审计过程中,约翰发现以下事项: t6e6v=.Pg  
(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: =7kn1G.(  
借:银行存款5 820 000 O['[_1n_u]  
  财务费用 180 000 l(3PxbT  
  贷:应收票据6 000 000 /'VuMMJ2  
(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: >#S}J LZ  
借:营业外支出  3 000 000 NODg_J~T  
  贷:预计负债 3 000 000 "IJ1b~j?  
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: d8 v9[ 4  
借:预计负债   3 000 000  w0yzC0yBk  
  贷:银行存款  2 500 000 Ai 8+U)  
    营业外收入   500 000 lxD~l#)^ln  
要求: iV@\v0k  
(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。 g=v'[JPd  
(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: ]I/* J^  
(a)20×8年存货周转率 nWf8r8  
(b)20×8年销售毛利率 &Nr+- $  
(c)20×8年总资产净利率 .;bU["fn)  
(d)20×8年12月31日的流动比率 !p36OEx  
(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) `\ nKPj  
【答案】 $mq+/|bn  
(1)应选择营业收入作为计算重要性水平的基础。 O]="ggq&  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 3S>rc0]6  
%qrUP\rn  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 9w0v?%%_  
销售毛利率=(64000-54000)/64000×100%=15.63% eA(FWO  
总资产净利率=30/[(100000+90000)/2]=0.03% :zfMRg  
流动比率=60000/20000=3 ~S :8M<aB  
(3) NN:zQ_RT  
a.应建议做如下审计调整分录: kyYU 1gfh  
借:应收票据 6 000 000 C^]UK  
  贷:短期借款 5 820 000 \:JY[s/  
    财务费用  180 000 md9JvbB  
b.应建议做如下审计调整分录: $Mx?Y9!  
借:预计负债 3 000 000 O#8lJ%?  
  贷:营业外支出 500 000 .[:WMCc\  
    其他应付款 2 500 000 _S &6XNV  
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