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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)。 Fw:_O2  
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: 05:?5M4};  
                         (Expressed in RMB thousands) k~F;G=P  
FINANCLAL STATEMENTS ITEMS /DjsnU~3  
20×8 H: S<O%f  
20×7 6j!idA!'  
D?=4'"@v  
Sales EJ(36h  
64000 cyo[HI?WM  
48000 D|*yeS4>  
W1521:  
Cost of sales QQHQ3 \  
54000 (%OZ `?`  
42000 W,"Re,`H  
$6(a6!  
Net profit tW a'[2L  
30 w{t]^w:  
-20 Si@ 6'sw  
1[J|AkN  
!9.F I{W  
December 31, 20×8 9J?lNq  
December 31, 20×7 ik #Wlz`4  
xZ6x`BET-  
Inventory w51l;2$des  
16000 KK6fRtKv>q  
12000 Z~<=I }@  
BeN]D  
Current assets k>\v]&|T`  
60000 ,`02fMOLc  
50000 I&m' a  
a#k7 aOT0  
Total assets 4$WR8  
100000 no W]E}nN  
90000 z1]nC]2  
@%G?Nht]o  
Current liabilities ]-9w'K d  
20000 C fM[<w   
18000 %<!YjJ  
wZN_YFwQ  
Total liabilities +*Z'oCBJ,  
30000 {z\K!=X/  
25000 (^(l=EN-<  
TQmrL  
]<C]`W2{  
During the audit, John has the following findings: !n` |k  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: EZN!3y| m  
Dr. Cash in Bank  RMB 5820000 R :(-"GW'  
Dr. Financial Expenses RMB 180000 ,wM4X'] HR  
Cr. Notes Receivable RMB 6000000 Sb> &m  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: r~ 2hTie  
Dr. Non-operating Expenses RMB 3000000 :vX%0|  
Cr. Provisions RMB 3000000 co3\1[q"b  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 V.z8 ]iG  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Mn/@?K?y  
Dr. Provisions RMB 3000000 o<%0|n_O&  
Cr. Cash in Bank RMB 2500000 i#hFpZ6u  
Cr. Non-operating Income RMB 500000 k@un}}0r  
Required: 92t.@!m`  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. B~7!v${  
(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: ~bC A8  
(a)Inventory Turnover Rate in 20×8; Eh ";irE  
(b)Gross Profit Ratio in 20×8; '5 ~cd  
(c)After Tax Return on Total Assets in 20×8; and Z.u 1Dz  
(d)Current Ratio as at December 31, 20×8 yk)]aqic  
(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. W>i"p~!  
【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。 Ei):\,Nv  
以下是未经审计财务报表的部分信息: 6[4VbIBSI  
                             (单位:千元) /KX+'@  
项目 20×8 20×7 w3ni@'X8  
营业收入 64 000 48 000 CUYA:R<)  
营业成本 54 000 42 000 V^&*y+  
净利润 30 -20 "I)zi]vk  
#MlpOk*G  
20×8年12月31日 20×7年12月31日 y/c3x*l.xL  
存货 16 000 12 000 ?q9] H5\  
流动资产 60 000 50 000 TKv!wKI  
总资产 100 000 90 000 bY=[ USgps  
流动负债 20 000 18 000 )?UoF&c/  
总负债 30 000 25 000 Wz s=BNm9  
在审计过程中,约翰发现以下事项: uT4|43< G  
(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: GaG>0 x   
借:银行存款5 820 000 } P ,"  
  财务费用 180 000 _OTVQo Ap  
  贷:应收票据6 000 000 sHc-xnd  
(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: Lr D@QBT  
借:营业外支出  3 000 000 =uH2+9.  
  贷:预计负债 3 000 000 *>KBDFI  
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: +q '1P}e  
借:预计负债   3 000 000   '2*OrY  
  贷:银行存款  2 500 000 x lS*9>Ij  
    营业外收入   500 000 7!pKlmQ  
要求: gK`w|kh`  
(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。 1wKXOy=v0  
(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: ^ls@Gr7`P  
(a)20×8年存货周转率 , :#bo]3  
(b)20×8年销售毛利率 ]*\MIz{56'  
(c)20×8年总资产净利率 c\1X NPGG  
(d)20×8年12月31日的流动比率 5M~{MdF|.  
(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) _ (F-(X|  
【答案】 q\?s<l63  
(1)应选择营业收入作为计算重要性水平的基础。 v}6iI}r  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 'R79,)|;[  
#@$80e Fq  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 oT):#,s  
销售毛利率=(64000-54000)/64000×100%=15.63% igfQ,LWe!  
总资产净利率=30/[(100000+90000)/2]=0.03% Giv,%3'  
流动比率=60000/20000=3 uLS]=:BT  
(3) {fzX2qMZ]  
a.应建议做如下审计调整分录: oQ<[`.s  
借:应收票据 6 000 000 *9EwZwE_K  
  贷:短期借款 5 820 000 V| 97;  
    财务费用  180 000 M\C9^DX{  
b.应建议做如下审计调整分录: Lj<TzPzg*  
借:预计负债 3 000 000 /'rj L<M  
  贷:营业外支出 500 000 %Hbq3U30  
    其他应付款 2 500 000 Qh1pX}X  
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