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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)。 Y<|!)JLB2  
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: 5\93-e  
                         (Expressed in RMB thousands) mr:;Wwd  
FINANCLAL STATEMENTS ITEMS }$M 2XF  
20×8 5`qt82Qm  
20×7 dmh6o *  
@3`:aWda  
Sales lv -z[  
64000 N]n]7(e+0C  
48000 d"3S[_U  
~ \= VSwJ  
Cost of sales $r`K4g  
54000 n]M1'yU  
42000 z_%G{H+:l  
V3;4,^=6Dd  
Net profit hZGoiWC  
30 vZV+24YWb  
-20 ").MU[q%Y  
<viIpz2jh%  
csn/h$`-@  
December 31, 20×8 rM<lPMr1*  
December 31, 20×7 zJ{?'kp  
0kN;S SX!  
Inventory whb|N2  
16000 49f- u  
12000 )"?6EsSF  
kp3(/`xP  
Current assets 36>pa  
60000 n}==  
50000 6BIP;, M=  
' Cy^G;  
Total assets 1*S5:7Tb  
100000 F#=XJYG1  
90000 x_9<&Aj6  
-r/G)Rs  
Current liabilities RZ)sCR  
20000 4R!A.N9  
18000 H5t 9Mg|  
%M8Egr2|0  
Total liabilities DO<eBq\O  
30000 W- wy<<~f  
25000 T1zft#1~  
@rs(`4QEh  
$>E\3np V  
During the audit, John has the following findings: %bf+Y7m  
(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: d_9Fc" C~  
Dr. Cash in Bank  RMB 5820000 h&4uf x6  
Dr. Financial Expenses RMB 180000 l,uYp"F,ps  
Cr. Notes Receivable RMB 6000000 VlKy6PSIg  
(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: fr'M)ox1  
Dr. Non-operating Expenses RMB 3000000 `B+%W  
Cr. Provisions RMB 3000000 Ke[doQ#c  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Dd|}LV  
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: tB.;T0n  
Dr. Provisions RMB 3000000 '^'4C'J  
Cr. Cash in Bank RMB 2500000 Z4FyuWc3  
Cr. Non-operating Income RMB 500000 )/k0*:OMyO  
Required: 9@AGx<S1  
(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. 3nuf3)  
(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: Du3OmXMk  
(a)Inventory Turnover Rate in 20×8; z M6 yUEg  
(b)Gross Profit Ratio in 20×8; !mFo:nQ)}  
(c)After Tax Return on Total Assets in 20×8; and ln.kEhQ3B  
(d)Current Ratio as at December 31, 20×8 GF~^-5  
(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. xO'I*)  
【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。 2&91C[da0  
以下是未经审计财务报表的部分信息: :1u>T3L.z  
                             (单位:千元) !f_GR Pj'  
项目 20×8 20×7 dJ\6m!Mp  
营业收入 64 000 48 000 P8NKp O\  
营业成本 54 000 42 000 PK1j$ &F  
净利润 30 -20 a?'3  
ZCPK{Ru QE  
20×8年12月31日 20×7年12月31日 / uI/8>p(  
存货 16 000 12 000 Wu)ATs}  
流动资产 60 000 50 000 AIsM:sV]  
总资产 100 000 90 000 m}.ru) ^p  
流动负债 20 000 18 000 w?ssV  
总负债 30 000 25 000 QiWv  
在审计过程中,约翰发现以下事项: nPq\J~M  
(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: .;WJ(kB\U  
借:银行存款5 820 000 oTtmn, T  
  财务费用 180 000 2>Kq)Ii  
  贷:应收票据6 000 000 z.1 6%@R  
(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: ]i*q*]x2u  
借:营业外支出  3 000 000 rh2pVDS  
  贷:预计负债 3 000 000 ^vm[`M  
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: G B!3` A%&  
借:预计负债   3 000 000  4zghM<  
  贷:银行存款  2 500 000 VL5kjF3/  
    营业外收入   500 000 7UHqiA`L  
要求: .G+}Kn9!  
(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。 _yjM_ALjo  
(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: !mBsDn(J  
(a)20×8年存货周转率 0kgK~\^,.O  
(b)20×8年销售毛利率 uZZ[`PA(  
(c)20×8年总资产净利率 h7Jo _L 7  
(d)20×8年12月31日的流动比率 x$CpUy{6  
(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) R+]p -NI^  
【答案】 D ,xWc|V  
(1)应选择营业收入作为计算重要性水平的基础。 ;]fpdu{  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 +C;ZO6%w  
B0=:A  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 `'Ta=kd3  
销售毛利率=(64000-54000)/64000×100%=15.63% t^?8Di\  
总资产净利率=30/[(100000+90000)/2]=0.03% WA Y<X:|We  
流动比率=60000/20000=3 hM\QqZFyp  
(3) ZJ"*A+IJx[  
a.应建议做如下审计调整分录: g|<)J-`Q  
借:应收票据 6 000 000 2BH>TmS  
  贷:短期借款 5 820 000 q<>2}[W  
    财务费用  180 000 ]wne2WXE  
b.应建议做如下审计调整分录: 7g ]]>  
借:预计负债 3 000 000 4:r^6m%%  
  贷:营业外支出 500 000 oE#HI2X  
    其他应付款 2 500 000 ,b>cy&ut  
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