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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)。 s+11) ~  
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: w,7 GC5j\  
                         (Expressed in RMB thousands)  + h&V;  
FINANCLAL STATEMENTS ITEMS {iv=KF_S_  
20×8 xM,3F jF  
20×7 }sZ]SE  
EUgs2Fsb3  
Sales I/l]Yv!  
64000 }e$);A|  
48000 2},}R'aR  
rX[R`,`>Z[  
Cost of sales RVe3@|9(G  
54000 [+GG Wo  
42000 QX4I+x~oo\  
^B/{  
Net profit n 8 Fi?/  
30 LY MfoXp  
-20 _)Ms9RN  
6Jm4?ex  
tg:x}n  
December 31, 20×8 K+Qg=vGY  
December 31, 20×7 FP$]D~DMo  
M;OYh  
Inventory -?[:Zn~$a  
16000 &uM?DQ`o8  
12000 | v+b?@  
? @#<>7V  
Current assets Xo,BuK&G  
60000 4 _ 3\4  
50000 uf6{M_jXZ  
T-MLW=Vu  
Total assets Hd:ZE::Q'#  
100000 -4;u|0_  
90000 Vy biuP  
0Z\fK>yw  
Current liabilities lUrchLoDt  
20000 :V [vE h  
18000 t|/ /oEY  
2Y,s58F  
Total liabilities `CV a`%  
30000 Y#G '[N>  
25000 SWu=n1J.?H  
1\BECP+  
sXFD]cF  
During the audit, John has the following findings: OG.`\G|  
(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: Gr_I/+<  
Dr. Cash in Bank  RMB 5820000 &EMm<(.]a  
Dr. Financial Expenses RMB 180000 X'5te0v`3  
Cr. Notes Receivable RMB 6000000 hZy"@y3Yq  
(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: Uc&0>_Z  
Dr. Non-operating Expenses RMB 3000000 vi'K|[!?  
Cr. Provisions RMB 3000000 c;L i~FLR  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 kAqk~.  
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: xKxWtZ0  
Dr. Provisions RMB 3000000 (GZm+?  
Cr. Cash in Bank RMB 2500000 ,}NG@JID  
Cr. Non-operating Income RMB 500000 ?p5Eo{B  
Required: dsh}-'>  
(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. #xO`k1W.  
(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: P~~RK& +i  
(a)Inventory Turnover Rate in 20×8; Ys\l[$_`*  
(b)Gross Profit Ratio in 20×8; &Z9b&P  
(c)After Tax Return on Total Assets in 20×8; and '  _N >  
(d)Current Ratio as at December 31, 20×8 .EI/0"^  
(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. j"f ]pzg&  
【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。 +q3W t|  
以下是未经审计财务报表的部分信息: 4X^0:.bT&  
                             (单位:千元) 3M^ /   
项目 20×8 20×7 S>6APQ-   
营业收入 64 000 48 000 f6DPah#  
营业成本 54 000 42 000 i22R3&C  
净利润 30 -20 Ouj5NL  
'0[l'Dt'  
20×8年12月31日 20×7年12月31日 p 0-\G6  
存货 16 000 12 000 )sW1a  
流动资产 60 000 50 000 VRD2e ,K  
总资产 100 000 90 000 L,R9jMx?_  
流动负债 20 000 18 000 {|a' =I#2  
总负债 30 000 25 000 ?L_#AdK  
在审计过程中,约翰发现以下事项: pPh$Jvo]  
(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: &4 ]%&mX)-  
借:银行存款5 820 000 \A':}<Rj  
  财务费用 180 000 m'%F,c)  
  贷:应收票据6 000 000 *rA!`e*  
(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: 2(UT;PSI  
借:营业外支出  3 000 000 %F03cI,  
  贷:预计负债 3 000 000 Wc(?ezn  
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: ,"DkMK4%  
借:预计负债   3 000 000  'A4Lr  
  贷:银行存款  2 500 000 \&SP7~-eq  
    营业外收入   500 000 :kgwKuhL  
要求:  Wkf)4!  
(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。 a-hF/~84S:  
(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: $)kIYM&  
(a)20×8年存货周转率 }Za[<t BWS  
(b)20×8年销售毛利率 z. 7 UfLV9  
(c)20×8年总资产净利率 U,)+wZJ  
(d)20×8年12月31日的流动比率 J`\%'pEn  
(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/HyO\?z5  
【答案】 7n %QP  
(1)应选择营业收入作为计算重要性水平的基础。 D`Fl*Wc4H  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 r0_3`; H  
W/fM0=!  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 d!,V"*S  
销售毛利率=(64000-54000)/64000×100%=15.63% N@*v'MEko%  
总资产净利率=30/[(100000+90000)/2]=0.03% TMGZHOAt  
流动比率=60000/20000=3 wN;o++6V  
(3) ^M8\ 3G  
a.应建议做如下审计调整分录: IA''- +9  
借:应收票据 6 000 000 9-9`;Z  
  贷:短期借款 5 820 000 e -x{7  
    财务费用  180 000 VYvHpsI  
b.应建议做如下审计调整分录: aMT&}3  
借:预计负债 3 000 000 o:m:9dn  
  贷:营业外支出 500 000 xqLLoSte  
    其他应付款 2 500 000 OfIml.  
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