论坛风格切换切换到宽版
  • 3541阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 A>PM'$"sT  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: Ri,UHI4 W  
                         (Expressed in RMB thousands) WOwIJrP  
FINANCLAL STATEMENTS ITEMS 7Ua Ll  
20×8 1|gEY;Ru  
20×7 bH = 5[  
c)lK{DC  
Sales o~}q@]]  
64000 +(<CE#bb[  
48000 J#D!J8KP7  
L *5&hPU  
Cost of sales D~1nh%x_  
54000 KctD=6  
42000 nc31X  
,mRN; |N  
Net profit 3v{GP>  
30 G,XFS8{%  
-20 B!Qdf8We  
K=~h1qV:  
W=|B3}C?  
December 31, 20×8 |mK d5[$  
December 31, 20×7 gy>2=d  
h)YqC$A-s  
Inventory +J^}"dG  
16000 @z2RMEC~  
12000 Ii"cDH9  
d8x$NW-s  
Current assets `R; ct4-  
60000  b'ew Od=  
50000 p?!] sO1l  
nmgW>U0jZh  
Total assets #ucOjdquq  
100000 u?aq' "t  
90000 ,+q5e^P  
ufm#H#n)#X  
Current liabilities U %KoG-#  
20000 KDY~9?}TM  
18000 N.VzA 6 C  
 @P~ u k  
Total liabilities *|4~ 0w  
30000 ;`xu)08a  
25000 lh5k@\X  
SQliF[ -  
^i\zMMR  
During the audit, John has the following findings: + W + <~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: iBc( @EJ  
Dr. Cash in Bank  RMB 5820000 0.Iw/e  
Dr. Financial Expenses RMB 180000 ?$o8=h  
Cr. Notes Receivable RMB 6000000 lxxK6;r~>  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: UL{Xe&sT  
Dr. Non-operating Expenses RMB 3000000 |g7E*1Ie  
Cr. Provisions RMB 3000000 ;id  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 J"SAA0)@  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: -Y+[`0$'  
Dr. Provisions RMB 3000000 kp0>8rkF  
Cr. Cash in Bank RMB 2500000 - BocWq\  
Cr. Non-operating Income RMB 500000 k|BEAdQ%M  
Required: {)Gh~~57_W  
(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. _o`'b80;  
(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: "r|O /   
(a)Inventory Turnover Rate in 20×8; 9t)t-t#P;  
(b)Gross Profit Ratio in 20×8; $y`|zK|G-  
(c)After Tax Return on Total Assets in 20×8; and $+rdzsf)+/  
(d)Current Ratio as at December 31, 20×8 lk+)-J-lj'  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. KRz\ct|  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 9,F(f}(t  
以下是未经审计财务报表的部分信息: 3nG(z >  
                             (单位:千元) Qs4Jl;Y_  
项目 20×8 20×7 yJgnw6>r2  
营业收入 64 000 48 000 kiXa2Yn*(d  
营业成本 54 000 42 000 I]} MK?  
净利润 30 -20 cOS|B1xG  
@ VJr0  
20×8年12月31日 20×7年12月31日 i/WYjo  
存货 16 000 12 000 TeG'cKz  
流动资产 60 000 50 000 NW~n+uk5v  
总资产 100 000 90 000 578Dl(I#)  
流动负债 20 000 18 000 O[-wm;_(=*  
总负债 30 000 25 000 {9)LHX7dN  
在审计过程中,约翰发现以下事项: ^^)Pv#[3  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: =JEnK_@?K\  
借:银行存款5 820 000 lv{Qn~\y&  
  财务费用 180 000 xo?f90+(  
  贷:应收票据6 000 000 S__ o#nf`%  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: kH{axMNc  
借:营业外支出  3 000 000 *WOA",gZ  
  贷:预计负债 3 000 000 IoA"e@~t  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: <Q%o}m4Kt  
借:预计负债   3 000 000  6KV&E8Gn  
  贷:银行存款  2 500 000 9WHkw@<R+  
    营业外收入   500 000 bluC P|  
要求: gBrIqM i5  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 KUB"@wUr  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: YwKY3kL  
(a)20×8年存货周转率 o6svSS  
(b)20×8年销售毛利率 cDLS)  
(c)20×8年总资产净利率 JP[BSmhAV  
(d)20×8年12月31日的流动比率 ~r=u1]z  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) D?9 =q  
【答案】 R` /n sou  
(1)应选择营业收入作为计算重要性水平的基础。 /(vT49(]  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 r$*k-c9Bf  
`<[Zs]Fe4  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 B<_T"n'#b  
销售毛利率=(64000-54000)/64000×100%=15.63% v6iV#yz3(  
总资产净利率=30/[(100000+90000)/2]=0.03% T0Y=g n  
流动比率=60000/20000=3 o.sa ?*  
(3) X8Gw8^t  
a.应建议做如下审计调整分录: l=kgRh  
借:应收票据 6 000 000 z07!i@ue~  
  贷:短期借款 5 820 000 )M}bc1 _  
    财务费用  180 000 ^2Op?J  
b.应建议做如下审计调整分录: Kx#G_N@  
借:预计负债 3 000 000 b7HS 3NYk  
  贷:营业外支出 500 000 C[&L h_F\  
    其他应付款 2 500 000 A D~\/V&+  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个