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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)。 wCr+/" t  
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: ZONe}tv:  
                         (Expressed in RMB thousands) ;S>ml   
FINANCLAL STATEMENTS ITEMS =dC5q{  
20×8  +Q rbW  
20×7 {u7_<G7  
1lUY27MF  
Sales g|3FJA/  
64000 bO{wQ1)Z_  
48000 .!Q[kn0a  
rUF= uO(  
Cost of sales 9%u J: c?  
54000 my3W[3#  
42000 {,m W7  
T;I>5aQ:q4  
Net profit oY%NDTVN  
30 `Axn   
-20  F_%&,"$  
FU~:9EEx  
zw X 1&rN  
December 31, 20×8 *$ 7c||J7  
December 31, 20×7 I%G6V a@  
"^iw {]~U  
Inventory A =k{Rl{LA  
16000 {@[z-)N7\,  
12000 5AT[1@H(_  
'.DFyHsq  
Current assets ugt|'i  
60000 {*PB+WGe  
50000 a2un[$Jq`  
X8b = z9  
Total assets 6jtnH'E/  
100000 '`Z5 .<n7p  
90000 7l3sd5  
F .JvMy3  
Current liabilities "h}miVArS  
20000 oos7x6  
18000 RI_3X5.KQ  
s k_Q\0a  
Total liabilities t|aBe7t7  
30000 oUBn:Ir@  
25000 beYaQz/@W  
*G#W],~0  
r6`v-TY(/  
During the audit, John has the following findings: h~ =UFE%'  
(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}kZowWD  
Dr. Cash in Bank  RMB 5820000 .qCD(XZ+  
Dr. Financial Expenses RMB 180000 %9A6c(L  
Cr. Notes Receivable RMB 6000000 rBZ 0(XSZQ  
(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: Og`w~!\  
Dr. Non-operating Expenses RMB 3000000 n_51-^* z  
Cr. Provisions RMB 3000000  u m[nz  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 N?h=Zl|  
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: >\ :kP>U  
Dr. Provisions RMB 3000000 C<\|4ERp  
Cr. Cash in Bank RMB 2500000 =:zmF]j9  
Cr. Non-operating Income RMB 500000 M38QA  
Required: iii2nmiK  
(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. d[5?P?h')  
(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:  # xS8  
(a)Inventory Turnover Rate in 20×8; TC4W7} }  
(b)Gross Profit Ratio in 20×8; SAt{At  
(c)After Tax Return on Total Assets in 20×8; and 54w..8'  
(d)Current Ratio as at December 31, 20×8 N4Z%8:"pj  
(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. #s)Wzv%OX  
【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。 T,,,+gPx  
以下是未经审计财务报表的部分信息: "3A.x1uQ  
                             (单位:千元) :Uf\r `a9  
项目 20×8 20×7  DKu4e  
营业收入 64 000 48 000 MkG3TODfHB  
营业成本 54 000 42 000 PG8|w[V1"  
净利润 30 -20 lUd/^u`  
^|?/ y=  
20×8年12月31日 20×7年12月31日 wG4=[d  
存货 16 000 12 000 8C2s- %:  
流动资产 60 000 50 000 oq4*m[  
总资产 100 000 90 000   pojQ/  
流动负债 20 000 18 000 %SL'X`j  
总负债 30 000 25 000 mVN^X/L(y  
在审计过程中,约翰发现以下事项: 0Kxc$c  
(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: .AOf-a  
借:银行存款5 820 000 GQOz\ic  
  财务费用 180 000 & Me%ZM0  
  贷:应收票据6 000 000 Rw\ LVRdA  
(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: Q"KD O -t  
借:营业外支出  3 000 000 oO-kO!59y  
  贷:预计负债 3 000 000 n 5X0Gi9  
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: :4PK4D s7  
借:预计负债   3 000 000  ixZ w;+h  
  贷:银行存款  2 500 000 A>8uLO G}  
    营业外收入   500 000 TOp|Qt n  
要求: u;m[,  
(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。 V8w!yc  
(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: 5"=qVmT)  
(a)20×8年存货周转率 1-4iy_d  
(b)20×8年销售毛利率 `VT[YhO#}  
(c)20×8年总资产净利率 lL.3$Rp;  
(d)20×8年12月31日的流动比率 2?h c94  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) M[N$N`9  
【答案】 LwQq0<v  
(1)应选择营业收入作为计算重要性水平的基础。 -NW7ncB|  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 2`qO'V3Q  
'`$z!rA  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 j] \3>.  
销售毛利率=(64000-54000)/64000×100%=15.63% <RfPd+</  
总资产净利率=30/[(100000+90000)/2]=0.03% OTs vox|(  
流动比率=60000/20000=3 #%t&f"j2  
(3) dGU io?  
a.应建议做如下审计调整分录: pJ Iq`)p5  
借:应收票据 6 000 000 >6ul\xMU  
  贷:短期借款 5 820 000 .'QE o  
    财务费用  180 000 t{n|!T&  
b.应建议做如下审计调整分录: n4Od4&r  
借:预计负债 3 000 000 Fdsaf[3[v  
  贷:营业外支出 500 000 BFP ( 2j  
    其他应付款 2 500 000 t .*z)N  
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