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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)。 HM%n`1ZU  
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: KZO!  
                         (Expressed in RMB thousands) 7"F w8;k  
FINANCLAL STATEMENTS ITEMS D+{h@^C9Z  
20×8 9_'xq.uP  
20×7 L%`~`3%n-  
v 1Yf:c  
Sales S/-[OA>N  
64000 "~x\bSY  
48000 5)4*J.  
\7Hzj0hSi  
Cost of sales ]xQPSs_  
54000 X0 &1ICZ  
42000 quc?]rb  
~rE U83  
Net profit TF 6_4t6  
30 v :]y#y  
-20 f XxdOn.  
DG8]FhD^b  
.!0),KmkK  
December 31, 20×8 vC~];!^  
December 31, 20×7 pH.wCD:1n  
8'J> @ uW  
Inventory B1m@  
16000 %cG6=`vR  
12000 uRG0} >]|U  
9,Zg'4",d  
Current assets PCnE-$QH  
60000 b_-ESs]g  
50000 4xhV +Y  
p?X.I]=vRv  
Total assets I z~#G6]M  
100000 N kp>yVj  
90000 tu6oa[s  
=Z_\8qc  
Current liabilities v=nq P{  
20000 6NJ"ty9Bp  
18000 qC?J `   
4]nU%`Z1w  
Total liabilities 6FG h=~{3,  
30000 `kIzT!HX  
25000 yXS ~PG  
T+NEw8C?/  
'p-jMD}O  
During the audit, John has the following findings: :gDIGBK,  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: sLK J<=0i  
Dr. Cash in Bank  RMB 5820000 rklr^ e  
Dr. Financial Expenses RMB 180000 mbv\Gn#>  
Cr. Notes Receivable RMB 6000000 Rct|"k_"Ys  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: .g D Wv  
Dr. Non-operating Expenses RMB 3000000 X!&DKE  
Cr. Provisions RMB 3000000 *X\i= K!  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 S6,AY(V  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 62rTGbDbx  
Dr. Provisions RMB 3000000 -h^FSW($-R  
Cr. Cash in Bank RMB 2500000 LtbL[z>]  
Cr. Non-operating Income RMB 500000 2<>n8K  
Required: E4[ |=<  
(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. '|&}rLr:+  
(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: VJBVk8P  
(a)Inventory Turnover Rate in 20×8; xB3 ;%Lc  
(b)Gross Profit Ratio in 20×8; z*ZEw  
(c)After Tax Return on Total Assets in 20×8; and 7&XU]I  
(d)Current Ratio as at December 31, 20×8 lxj_ (Uo  
(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. =$Sf]L   
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 Gnp,~F"  
以下是未经审计财务报表的部分信息: i;lzFu )G  
                             (单位:千元) A?|KA<&m#u  
项目 20×8 20×7  /XS6X  
营业收入 64 000 48 000 LP_d}ve  
营业成本 54 000 42 000 'x<gC"0A  
净利润 30 -20 %75|+((fC  
9=@j]g|  
20×8年12月31日 20×7年12月31日 l"RX`N@In  
存货 16 000 12 000 5 g99t$p9  
流动资产 60 000 50 000 mm/U9hbp%  
总资产 100 000 90 000 >WE3$Q>bi  
流动负债 20 000 18 000 }Xyu" P  
总负债 30 000 25 000 En 8-Hc#NC  
在审计过程中,约翰发现以下事项: X<\^*{  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: #Bj{ 4OeV  
借:银行存款5 820 000 {=IK(H  
  财务费用 180 000 (ZQ{%-i?qR  
  贷:应收票据6 000 000 ]0by6hQ  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: l*uNi47|  
借:营业外支出  3 000 000 `GC7o DL  
  贷:预计负债 3 000 000 )52:@=h*l  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: (`GO@   
借:预计负债   3 000 000  5[`!\vCiZ  
  贷:银行存款  2 500 000 #6fp "  
    营业外收入   500 000 ;[0<QmeI!  
要求: ,$Qa]UN5Q  
(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。 'Fo*h6=  
(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: wX8T;bo&  
(a)20×8年存货周转率 6g8{;6x  
(b)20×8年销售毛利率 K8Gc5#O F  
(c)20×8年总资产净利率 |4YDvDEJi  
(d)20×8年12月31日的流动比率 /u!I2DF  
(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) Et(Q$/W  
【答案】 [0yKd?e  
(1)应选择营业收入作为计算重要性水平的基础。 .a:"B\B`  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 qWKpnofa  
LkMhS0?(T  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 iOPv % [  
销售毛利率=(64000-54000)/64000×100%=15.63% \MsAdYR  
总资产净利率=30/[(100000+90000)/2]=0.03% -Vn9YeH+  
流动比率=60000/20000=3 r^ S 4 I&  
(3) ;WJ}zjo >  
a.应建议做如下审计调整分录: /tc*jXB  
借:应收票据 6 000 000 ~l}rYi>g%  
  贷:短期借款 5 820 000 9@./=5N~3  
    财务费用  180 000 k^ J~l=?v  
b.应建议做如下审计调整分录: uT8/xNB!  
借:预计负债 3 000 000 !Y!Cv %  
  贷:营业外支出 500 000 UMm<HQ  
    其他应付款 2 500 000 Y"D'|i  
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