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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)。 WL$Ee=  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: l4?o0;: )  
                         (Expressed in RMB thousands) ?9xaBWf  
FINANCLAL STATEMENTS ITEMS X5UcemO  
20×8 4zs1BiMG  
20×7 Q1J./C}  
aKXaor@0f.  
Sales &S}%)g%Iv9  
64000 lMz5))Rr  
48000 / 1 lIV_Z  
w^Qb9vTa8  
Cost of sales 2*Hw6@Jj  
54000 a)=WDRk  
42000 |6w.m<p  
:W(3<D7\  
Net profit 6wC|/J^  
30 3-#|6khqt  
-20 ^N}zePy0  
+6 t<FH  
_yY(&(]#  
December 31, 20×8 wU,{ 5w  
December 31, 20×7 g\;AU2?p7  
yzr>]"o  
Inventory uqwB`<>KJ  
16000 s2A3.SN  
12000 >FED*C4  
d!kiWmw,  
Current assets Fq/?0B8  
60000 Sp$~)f'  
50000 Bv_C *vW  
maQE Bi,  
Total assets @Aa$k:_  
100000 G6K;3B  
90000 {; 0j9rr  
+shT}$cb1  
Current liabilities _h>S7-X  
20000 dd1m~Gm  
18000 vWY}+#  
Su`LBz"  
Total liabilities CqX2R:#  
30000 9z7^0Ruw  
25000 54~`8f  
csE 9Ns  
"+3p??h%Rq  
During the audit, John has the following findings: V_f}Y8>e  
(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: 9 2_F8y*D  
Dr. Cash in Bank  RMB 5820000 p'UYH t  
Dr. Financial Expenses RMB 180000 & V :q}Q  
Cr. Notes Receivable RMB 6000000 p48M7OV  
(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: F{}mlQg  
Dr. Non-operating Expenses RMB 3000000 `$oGgz6ZT  
Cr. Provisions RMB 3000000 nN" Y~W^k  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 JwWW w1  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: N^7Qn*qt[  
Dr. Provisions RMB 3000000 Awl4*J~  
Cr. Cash in Bank RMB 2500000 kG_ K&,;@  
Cr. Non-operating Income RMB 500000 a@`15O:  
Required: Sx)b~*  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. fkE4 [X7f  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: xLX<. z!r  
(a)Inventory Turnover Rate in 20×8; cPA-EH  
(b)Gross Profit Ratio in 20×8; [uK*=K/v  
(c)After Tax Return on Total Assets in 20×8; and tdSy&]P  
(d)Current Ratio as at December 31, 20×8 A6ipA /_  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. PD$XLZ  
【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  +n  
以下是未经审计财务报表的部分信息: ?dMyhU}  
                             (单位:千元) MMg"G6?  
项目 20×8 20×7 /Am,5X.   
营业收入 64 000 48 000 ']1\nJP[=X  
营业成本 54 000 42 000 FEj{/  
净利润 30 -20 5W"&$6vj  
*sK")Q4N  
20×8年12月31日 20×7年12月31日  O\y #|=d  
存货 16 000 12 000 qN((Xz+AZE  
流动资产 60 000 50 000 3wZA,Z  
总资产 100 000 90 000 rX*4$d0  
流动负债 20 000 18 000 @wO"?w(  
总负债 30 000 25 000 SA _5..  
在审计过程中,约翰发现以下事项: ol]"r5#Q_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: rT$J0"*=  
借:银行存款5 820 000 8 CKN^8E  
  财务费用 180 000 $g&,$7}O_  
  贷:应收票据6 000 000 $YuVM  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: -oc@$*t  
借:营业外支出  3 000 000 =4`#OQ&g  
  贷:预计负债 3 000 000 lZoy(kdc  
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: 1{@f:~ v?  
借:预计负债   3 000 000  /V@~Vlww  
  贷:银行存款  2 500 000  =d>^q7s  
    营业外收入   500 000 l`c&nf6  
要求: 0'u2xe  
(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。 t\44 Pu%  
(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: ',GWH:B  
(a)20×8年存货周转率 :m*r( i3  
(b)20×8年销售毛利率 ZuZe 8&  
(c)20×8年总资产净利率 J6pQ){;6  
(d)20×8年12月31日的流动比率 ;M{@|z[Nv  
(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) I3Gz,y+  
【答案】 df@IC@`pB  
(1)应选择营业收入作为计算重要性水平的基础。 ^Wb|Pl  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 qr>:meJy4  
f9v%k'T[  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 lx9tUTaus/  
销售毛利率=(64000-54000)/64000×100%=15.63% RC(fhqV  
总资产净利率=30/[(100000+90000)/2]=0.03% zK.%tx}+=k  
流动比率=60000/20000=3 Q/[|/uNw?  
(3) V,t&jgG*  
a.应建议做如下审计调整分录: Jlgo@?Lc  
借:应收票据 6 000 000 SF$'$6x}  
  贷:短期借款 5 820 000 pzcV[E1  
    财务费用  180 000 <vS J< WY  
b.应建议做如下审计调整分录: u&MlWKCi  
借:预计负债 3 000 000 t(3<w)r2  
  贷:营业外支出 500 000 0I6[`*|SX  
    其他应付款 2 500 000 9MfBsp}c  
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