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)。 b@c(Nv
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: | }L=e.
(Expressed in RMB thousands) :zX^H9'E<(
FINANCLAL STATEMENTS ITEMS |sI@m@
20×8 i=L 86Ks
20×7 e^em^1H(
%
Tdade+
Sales h/oun2C
64000 XHxJzYMc
48000 O|S,="h"}
[;yKbw!C
Cost of sales ]0&X[?
54000 ep~+]7\
42000 \6 1H(,
sj4\lpZ3h
Net profit 6fo\z2
30 mKjTJzS
-20 ,ss"s3
'z^'+}iyv
w[F})u]E
December 31, 20×8 Td,d9M
December 31, 20×7 >|, <9z`D
e`co:HO`#
Inventory Auc&dpW
16000 *xJ ]
e.
12000 GMg!2CIU
:8(jhs
Current assets 'j*Q
60000 0r_~LN^|[
50000 :1Nc6G
IqV" 4
Total assets A1F$//a
100000 2Y%7.YX"
90000 c0Bqm
VH4wsEH]
Current liabilities ^mjU3q{;
20000 c]Gs{V]\
18000 V,=5}qozQ
pdm(7^
Total liabilities epKr6
xq
30000 jI'?7@32`
25000
!?_CIt$p
K\KQ(N8F
Vpp$yM&?
During the audit, John has the following findings: * #E_KW1RV
(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: C+P.7]?&