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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)。 ^['%wA%  
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: q~_Nv5r%O  
                         (Expressed in RMB thousands) ?K|PM <A  
FINANCLAL STATEMENTS ITEMS TM[Z~n(wt  
20×8 <!-8g!  
20×7 s|"V$/X(W  
qs\ & C  
Sales =@G#c5H*  
64000 mQ('X~l  
48000 >"5^]o2?~l  
xXp\U'Ad~~  
Cost of sales J<>z}L{  
54000 $/Zsy6q:  
42000 =_D82`p  
M5: f^  
Net profit W6E9  
30 `jvIcu5c  
-20 ^$`xUKp`pn  
S%kE<M?  
ipw_AC~  
December 31, 20×8 `a3q)}*Y  
December 31, 20×7 OzX\ s=  
G0^23j  
Inventory S TVJu![  
16000 Iwize,J~X  
12000 o3]B/  
h 34|v=8d  
Current assets 4ME8NEE  
60000 ;]i&AAbj  
50000 s lDxsb  
o-lb/=K+  
Total assets 818</b<yn  
100000 fP&F$"o8  
90000 }rn}r4_a  
* jT r  
Current liabilities l:z :tJ#(  
20000 ;=5V)1~i1;  
18000 4)]g=- 3  
E@JxY  
Total liabilities ( X)$8y  
30000 =yz#L@\!  
25000 ie 2X.#  
Z?ZcQ[eC  
c^6v7wT5  
During the audit, John has the following findings: gK-:t  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: Hm-+1Wx  
Dr. Cash in Bank  RMB 5820000 I{_St8  
Dr. Financial Expenses RMB 180000 A AH-Dj|&l  
Cr. Notes Receivable RMB 6000000 ":Kn@S'{(  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: awHfd5nRS  
Dr. Non-operating Expenses RMB 3000000 ?" {+m  
Cr. Provisions RMB 3000000 C$"jZcm,I  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Bag2sk  
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: $Y,,e3R3  
Dr. Provisions RMB 3000000 6mep|![6  
Cr. Cash in Bank RMB 2500000 ,b-wo  
Cr. Non-operating Income RMB 500000 U4 m[@wF  
Required: k {s#wJA  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. vk5pnCM^3  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: p87s9 9  
(a)Inventory Turnover Rate in 20×8; `] LaX&u  
(b)Gross Profit Ratio in 20×8; o*qEAy ?  
(c)After Tax Return on Total Assets in 20×8; and 8!VjXj"  
(d)Current Ratio as at December 31, 20×8 >-s}1*^=oD  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. j+Y4>fL$  
【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。 q-o=lU"  
以下是未经审计财务报表的部分信息: d#ya"e>  
                             (单位:千元) ?uU0NKZA  
项目 20×8 20×7 U"%k4]:A  
营业收入 64 000 48 000 ,h #!!j\j6  
营业成本 54 000 42 000 y z9`1R2c  
净利润 30 -20  ,H1J$=X'  
Ook3B  
20×8年12月31日 20×7年12月31日 ]N! SG@X+  
存货 16 000 12 000 ~_8Ve\Y^/  
流动资产 60 000 50 000 8kW9.   
总资产 100 000 90 000 :`:<JA3,  
流动负债 20 000 18 000 #7lkj:j4  
总负债 30 000 25 000 7KRc^ *pZs  
在审计过程中,约翰发现以下事项: |GdA0y\v*}  
(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: w?jmi~6  
借:银行存款5 820 000 o4w+)hh  
  财务费用 180 000 ~1|sf8  
  贷:应收票据6 000 000 c`doR(oZ  
(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: 4=o3 ZRV  
借:营业外支出  3 000 000 P^rSpS9  
  贷:预计负债 3 000 000 X2 M<DeF:  
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: AA>5h<NM  
借:预计负债   3 000 000  k5!k3yI  
  贷:银行存款  2 500 000 u+I-!3J87  
    营业外收入   500 000 @h>#cwhU  
要求: ua|qL!L+  
(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。 0qG[hxt%  
(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: &U4]hawbOU  
(a)20×8年存货周转率 II>X6  
(b)20×8年销售毛利率 nz+o8L,  
(c)20×8年总资产净利率 45kMIh~~X  
(d)20×8年12月31日的流动比率 vbDw2  
(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) JO :m: M  
【答案】 &=$8 v"&^  
(1)应选择营业收入作为计算重要性水平的基础。 \lKQDct. -  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ~gI%   
,J}lyvkd  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 P2`ks[u+i  
销售毛利率=(64000-54000)/64000×100%=15.63% ;Ic3th%u  
总资产净利率=30/[(100000+90000)/2]=0.03% 9?,n+  
流动比率=60000/20000=3 _& KaI }O  
(3) Ql&P1|&  
a.应建议做如下审计调整分录: !cSD9q*  
借:应收票据 6 000 000 cb'8Li8,j  
  贷:短期借款 5 820 000 KOi%zE%  
    财务费用  180 000 `d OjCA_&  
b.应建议做如下审计调整分录: D|e6$O5o  
借:预计负债 3 000 000 X@~sIUXx9  
  贷:营业外支出 500 000 ni~45WX3  
    其他应付款 2 500 000 Z: T4Z}4N  
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