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)。 :qR=>n=
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: Nrah;i+H\o
(Expressed in RMB thousands) *d(SI<j
FINANCLAL STATEMENTS ITEMS xr qv@/kJ
20×8 3;7q`
20×7 \eGKkSy
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Sales
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64000 F(
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48000 :^'O}2NP
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lP!c
Cost of sales ="%W2
54000 Y7GF$}%UL
42000 KQld YA|m
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Net profit uNHdpni
30 .6m "'m0;
-20 li]
6Pj,
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December 31, 20×8 oyk>vIZ
December 31, 20×7 BPqGJ7@
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Inventory G~wF nl%
16000 cBYfXI0`
12000 :Pq.,s
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Current assets #fs|BV
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60000 :%JC^dV(
50000 H@l}[hkP
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Total assets ?/M_~e.P
100000 CKlL~f EL
90000 WlV
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3Z>YV]YbeU
Current liabilities 02Jo
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20000 S2C]?6cTq
18000 Aaw(
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Total liabilities ~|Z'l%<Os
30000 `@`1pOb
25000 Qn:kz*:
_2hXa!yO
;`v%
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During the audit, John has the following findings: Y'`"9Db
(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: V%CUMH =U
Dr. Cash in Bank RMB 5820000 k_GP>b\"k
Dr. Financial Expenses RMB 180000 =y%rG :!
Cr. Notes Receivable RMB 6000000 X6RQqen3:
(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: uXQ >WI@eF
Dr. Non-operating Expenses RMB 3000000 -DO&