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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)。 Dvbrpn!sk  
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 9,H  
                         (Expressed in RMB thousands) (hWr!(>C4]  
FINANCLAL STATEMENTS ITEMS 7N9~nEU  
20×8 Ysbd4 rN  
20×7 HI)MBrj;r  
=oQw?,eY  
Sales RZ 4xR  
64000 ;43Ye ^=  
48000 _ZX"gH x  
r!:W-Y%&#  
Cost of sales d*Q:[RUf,  
54000 >oSNKE  
42000 hqrI%%  
QFt7 L  
Net profit RP 'VEJ   
30 q/w<>u  
-20 uTgBnv( Y*  
GO0Spf_Gh  
^PA[fL"  
December 31, 20×8 '?7th>pC  
December 31, 20×7 m}/LMY  
swNJ\m  
Inventory l,AK  
16000 f0H 5 )DJf  
12000 J%}9"Q5  
a Mp*Ap  
Current assets 3 d $  
60000 x}Qet4vV  
50000 $Lg% CY  
? g9mDe;k  
Total assets :aHD'K  
100000 juOOD   
90000 / !J1}S  
;ELQIHnD"  
Current liabilities *I,3,zO  
20000 SxV(.i'  
18000 %SORs(4  
0w^\sf%s  
Total liabilities j$r.&,m  
30000 `.>5H\w0e  
25000 wXw pKm  
#;cDPBv*wS  
gNk x]bm  
During the audit, John has the following findings: t95hI DtD  
(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: Jg#L8>p1  
Dr. Cash in Bank  RMB 5820000 d.y2`wT  
Dr. Financial Expenses RMB 180000 {6MLbL{  
Cr. Notes Receivable RMB 6000000 nsR^TD;  
(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: $tvGS6p>  
Dr. Non-operating Expenses RMB 3000000 Z-[nHSf  
Cr. Provisions RMB 3000000 sX53(|?*  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 N!" ]e*q  
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: G#n99X@-  
Dr. Provisions RMB 3000000 H{|a+  
Cr. Cash in Bank RMB 2500000 s '%KKC  
Cr. Non-operating Income RMB 500000 )US|&> o8  
Required: dLOU L9hf  
(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. V+M2Gf  
(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: ^aVoH/q*C  
(a)Inventory Turnover Rate in 20×8; L8 -  
(b)Gross Profit Ratio in 20×8; !1 <x@%  
(c)After Tax Return on Total Assets in 20×8; and ), `MAevp  
(d)Current Ratio as at December 31, 20×8 d5<@WI:wz  
(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. "aNl2T  
【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。 .&2pZ  
以下是未经审计财务报表的部分信息: *8k`m)h26  
                             (单位:千元) :H[E W3Q  
项目 20×8 20×7 ^Q8m) 0DP  
营业收入 64 000 48 000 '>FJk`iI  
营业成本 54 000 42 000 w7\:S>;(O"  
净利润 30 -20 G3QB Rh{  
I\ V33Nd  
20×8年12月31日 20×7年12月31日 ]RHR>=;  
存货 16 000 12 000 _DfI78`(  
流动资产 60 000 50 000 kfb+OE:7  
总资产 100 000 90 000 (?-5p;  
流动负债 20 000 18 000 =QEg~sD^)s  
总负债 30 000 25 000 2 =tPxO')B  
在审计过程中,约翰发现以下事项: &8t?OpB =h  
(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: -F,o@5W>Y  
借:银行存款5 820 000 2c fzLW(  
  财务费用 180 000 A?Jm59{w  
  贷:应收票据6 000 000 L;.6j*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: )CS 7>Vx  
借:营业外支出  3 000 000 aq3evm  
  贷:预计负债 3 000 000 JA7HO |  
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: M64zVxsd  
借:预计负债   3 000 000  ko!38BH`/  
  贷:银行存款  2 500 000 M%4o0k]E,s  
    营业外收入   500 000 /1++ 8=  
要求: {(G@YG?  
(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。 Lc^nNUzPo  
(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: xD#PM |I  
(a)20×8年存货周转率 G}i\UXFE  
(b)20×8年销售毛利率 Vja' :i  
(c)20×8年总资产净利率 AF D/ J  
(d)20×8年12月31日的流动比率 :7Mo0,Bw,  
(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) {B|U8j[  
【答案】 `9Ngax=_  
(1)应选择营业收入作为计算重要性水平的基础。 Y%qhgzz?/  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 r5[om$|*  
<Xw 6m$fr:  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 *sf9(%j  
销售毛利率=(64000-54000)/64000×100%=15.63% GN{\ccej  
总资产净利率=30/[(100000+90000)/2]=0.03% h./cs'&  
流动比率=60000/20000=3 GSV,  
(3) Q"8)'dL'  
a.应建议做如下审计调整分录: M "p6xp/  
借:应收票据 6 000 000 "n '*_rh>+  
  贷:短期借款 5 820 000 ,: w~-   
    财务费用  180 000 )?'sw5C  
b.应建议做如下审计调整分录: M4M 4*o  
借:预计负债 3 000 000 `{I,!to  
  贷:营业外支出 500 000 .^#{rk  
    其他应付款 2 500 000 +YT/od1t7  
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