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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)。 %?O$xQ.<  
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: $< .wQ8:Q  
                         (Expressed in RMB thousands) FMqes5\ 3  
FINANCLAL STATEMENTS ITEMS \8Yv}wQ  
20×8 H66F4i  
20×7 'RIx}vPf  
z3|5E#m  
Sales ~Z ;.n p(T  
64000 3'tq`t:SQ  
48000 kSjvY&n%  
O|&SL03Z8  
Cost of sales j =PM]  
54000 .oe\wJS6  
42000 ?; tz  
M4L<u,\1s  
Net profit #>">fs]  
30 {6>:= ?7]R  
-20 G~zP&9N|  
)JA^FQ5N  
cg}lF9;d  
December 31, 20×8 /9 |BAQ:v;  
December 31, 20×7 A7GWU{i  
8 v<*xy  
Inventory )bB Va^  
16000 ~PedR=Y0n  
12000 d PF*G$  
b'(Hwc\ t  
Current assets F<Z13]|  
60000 0$. ;EGP  
50000 Zy^ wS1io  
cbv%1DT3  
Total assets M HKnHPv  
100000 :}Z Y*ind  
90000 B3&ETi5NTU  
-y8> c0u  
Current liabilities lN[#+n  
20000 g"X!&$ &  
18000 Q6%Pp_$k  
O|0,= 5  
Total liabilities Jr,**,wA  
30000 )*9,H|2nS  
25000 'F Cmbry  
#}C 6}};  
e+wINW  
During the audit, John has the following findings: fI-f Gx  
(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: fOz.kK[]  
Dr. Cash in Bank  RMB 5820000 'OsRQ)E  
Dr. Financial Expenses RMB 180000 UZ7ukn-  
Cr. Notes Receivable RMB 6000000 o(oD8Ni  
(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: Qsr+f~"W  
Dr. Non-operating Expenses RMB 3000000 LTnbBh*mc  
Cr. Provisions RMB 3000000 )W!\D/C+  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ~Da-|FKa>  
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: GBGna3  
Dr. Provisions RMB 3000000 *\$ko)x?c  
Cr. Cash in Bank RMB 2500000 He  LW*  
Cr. Non-operating Income RMB 500000 MZdj!(hO  
Required: opon "{  
(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_jGL<X|  
(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: 5_4 =(?<  
(a)Inventory Turnover Rate in 20×8; 2mfG: ^^c  
(b)Gross Profit Ratio in 20×8; GT-ONwVDq  
(c)After Tax Return on Total Assets in 20×8; and <ua! ]~  
(d)Current Ratio as at December 31, 20×8 XiAflO  
(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. zl )r3#6hW  
【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。 Gn 1  
以下是未经审计财务报表的部分信息: sn yA  
                             (单位:千元) '$q3Ze  
项目 20×8 20×7 rh6 e  
营业收入 64 000 48 000 %H=^U8WB  
营业成本 54 000 42 000 hF9y^Hx4  
净利润 30 -20 "Q; Vy t  
\r- v]]_<d  
20×8年12月31日 20×7年12月31日 _ IlRZ}f  
存货 16 000 12 000 3PaMq6Ca  
流动资产 60 000 50 000 Bn*QT:SKC  
总资产 100 000 90 000 ;rt\  
流动负债 20 000 18 000 *I`Eb7 ^  
总负债 30 000 25 000 v'SqH,=d  
在审计过程中,约翰发现以下事项: LN=#&7=$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: lYy:A%yDT  
借:银行存款5 820 000 f:ep~5] G  
  财务费用 180 000 ])vqXjN6"  
  贷:应收票据6 000 000 )C $1))  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: Nd**":i$  
借:营业外支出  3 000 000 5$/Me=g<  
  贷:预计负债 3 000 000 CiIIlE4  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: E{[>j'dwc  
借:预计负债   3 000 000  SHqz &2u  
  贷:银行存款  2 500 000 kjOI7`DU  
    营业外收入   500 000 &IkHP/  
要求: _`xhP-,`S  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 z=qxZuFkDs  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: be>KG ZU0  
(a)20×8年存货周转率 BqDOo(%1)  
(b)20×8年销售毛利率 FF#?x@ N:  
(c)20×8年总资产净利率 NtQ#su$  
(d)20×8年12月31日的流动比率 2o~UA\:+=  
(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) 1N+ju"2R  
【答案】 Q57Z~EsF  
(1)应选择营业收入作为计算重要性水平的基础。 |kqRhR(Ei  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 EP6@5PNZ  
Hx ojxZwm  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ,/UuXX  
销售毛利率=(64000-54000)/64000×100%=15.63% /@6T~XY M  
总资产净利率=30/[(100000+90000)/2]=0.03% CZ ,2Rq  
流动比率=60000/20000=3 D1cnf"y^  
(3) \|$GBU  
a.应建议做如下审计调整分录: _>G=xKA#e  
借:应收票据 6 000 000 L EY k  
  贷:短期借款 5 820 000 mxTuwx   
    财务费用  180 000 y1Y  
b.应建议做如下审计调整分录: ccgV-'IG9  
借:预计负债 3 000 000 `&SBp }W}  
  贷:营业外支出 500 000 *%2,= p  
    其他应付款 2 500 000 TGI`}#  
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