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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)。 -*r]9f6 x  
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: lTn~VsoRZ  
                         (Expressed in RMB thousands) # \)tz z  
FINANCLAL STATEMENTS ITEMS {#'M3z=  
20×8 Zc9j_.?*  
20×7 =y kOh_M  
ZT'Sw%U:  
Sales XU19+mW=P  
64000 3 JR1If  
48000 Nu%:7  
ST[+k  
Cost of sales J \V.J/  
54000 `DPR >dd@  
42000 J$Qm:DC5  
HAr_z@#E  
Net profit xFY< ns  
30 `bF] O"  
-20 8 K/o/  
XgmblNp1  
']]&<B}mz  
December 31, 20×8 &G"r>,HU  
December 31, 20×7 G]- wN7G  
8xEOR!\!`k  
Inventory J|BZ{T}d  
16000 pt!Q%rXm  
12000 \O7Vo<B&D  
r\-25F<e5  
Current assets m*^|9*dIC  
60000 2m?!!We q  
50000 M"t=0[0DM:  
23;e/Qr  
Total assets ]$vJK  
100000 #1C~i}J1  
90000 !tNJLOYf  
-MqWcB9&  
Current liabilities v8`)h<:W?  
20000 ]U,K]y[Bj  
18000 /<s $Am  
b:iZ.I  
Total liabilities C;jV{sb9c  
30000 u8wZ2j4S  
25000 >Lo!8Hen  
%ycCNS  
VnJ-nfA  
During the audit, John has the following findings: &z\]A,=T c  
(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: zTa>MzH1-;  
Dr. Cash in Bank  RMB 5820000 f 2#9E+IQ  
Dr. Financial Expenses RMB 180000 ;^,2 QsM  
Cr. Notes Receivable RMB 6000000 epH48)2  
(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:  jbHk  
Dr. Non-operating Expenses RMB 3000000 $pT%7jV}  
Cr. Provisions RMB 3000000 {xC CUU  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 p ]zYj >e  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ?]=fC{Rh  
Dr. Provisions RMB 3000000 YORFq9a{R  
Cr. Cash in Bank RMB 2500000 Qn7l-:`?  
Cr. Non-operating Income RMB 500000 LxGE<xj|V%  
Required: !7g E  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. UEq;}4Bo  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: ItTIU  
(a)Inventory Turnover Rate in 20×8; a9E!2o +,  
(b)Gross Profit Ratio in 20×8; I@=h|GM  
(c)After Tax Return on Total Assets in 20×8; and @HfWAFT  
(d)Current Ratio as at December 31, 20×8 FNDLqf!j  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. 9 @yP;{Q  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 k:4?3zJI  
以下是未经审计财务报表的部分信息: (jD..qMs#  
                             (单位:千元) f$E66yG  
项目 20×8 20×7 4Pljyq:  
营业收入 64 000 48 000 X*~NE\  
营业成本 54 000 42 000 I_yIVw;  
净利润 30 -20 >EMgP1   
gkpNT)  
20×8年12月31日 20×7年12月31日 \ooqa<_  
存货 16 000 12 000 J{mP5<8>b  
流动资产 60 000 50 000 K)qbd~<\  
总资产 100 000 90 000 wS2iyrIB  
流动负债 20 000 18 000 Ssu{Lj  
总负债 30 000 25 000 S iw9_c  
在审计过程中,约翰发现以下事项: \2<2&=h?  
(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: k~Pm.@,3o  
借:银行存款5 820 000 B-[SUmHr  
  财务费用 180 000 J1<fE(X  
  贷:应收票据6 000 000 Yf:utCvv  
(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: lq@Vb{Z  
借:营业外支出  3 000 000 JLAg- j2  
  贷:预计负债 3 000 000 h6x+.}}  
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: (Df<QC`0v  
借:预计负债   3 000 000  Xh]\q)  
  贷:银行存款  2 500 000 S'-<p<;D\B  
    营业外收入   500 000 |?Q(4(D`*  
要求: p _e-u-  
(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。 ^BM/K&7^  
(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: e #^|NQ<'A  
(a)20×8年存货周转率 6\,^MI  
(b)20×8年销售毛利率 >B~jPU  
(c)20×8年总资产净利率 x=B+F IJ  
(d)20×8年12月31日的流动比率 =X X_C nn  
(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) *vhm  
【答案】 Wsz='@XvB  
(1)应选择营业收入作为计算重要性水平的基础。 cM4?G gn  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ?<frU ,{  
 ioi  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 |->y'V  
销售毛利率=(64000-54000)/64000×100%=15.63% Re1@2a>  
总资产净利率=30/[(100000+90000)/2]=0.03% QBsDO].J<  
流动比率=60000/20000=3 YY!(/<VI  
(3) ,:\2Lf  
a.应建议做如下审计调整分录: &up/`8   
借:应收票据 6 000 000 0D#!!r ;  
  贷:短期借款 5 820 000 r-YQsu&  
    财务费用  180 000 24N,Bo 3  
b.应建议做如下审计调整分录: a`pY&xq::  
借:预计负债 3 000 000 ,f?#i%EF&  
  贷:营业外支出 500 000 J+*rjdI  
    其他应付款 2 500 000 QrA8 KSLC  
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