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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)。 <@z!kl  
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: !m<v@SmL\  
                         (Expressed in RMB thousands) ~ '/Yp8 (  
FINANCLAL STATEMENTS ITEMS )eaEc9o>  
20×8 Q=~ *o YR  
20×7 :7[20n}w  
Q' qz(G0  
Sales L6=` x a,  
64000 KrDG  
48000 T z?0E"yx  
EAPjQA-B?  
Cost of sales $"[5 ]{'J  
54000 nA?Ks!9T  
42000 ]Ll<Z  
nkAS]sC  
Net profit oDBv5  
30 3BzC'nplm  
-20  g`9`/  
(764-iv(  
rCp'O\@S  
December 31, 20×8 V>V u)7  
December 31, 20×7 ?|NMJ Qsa7  
j|Hyv{sM  
Inventory $WS?/H0C  
16000 #Li6RSeW  
12000 o/~Rf1  
"vL,c]D  
Current assets 2M o oqJp  
60000 [ q x[ 0  
50000 xg8$ <Ut  
mx3p/p  
Total assets  :qe.*\ c  
100000 B9h'}460H  
90000 )j/b `V6  
mo()l8  
Current liabilities rctGa ,l  
20000 ;5PBZ<w  
18000 RR9G$}WS(  
 UOYhz.  
Total liabilities 0wnC"2GUX  
30000 G~nQR qv  
25000 )N'rYS' 9  
UrJrv x  
*mtS\J  
During the audit, John has the following findings: *)u%KYGr  
(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: cfhiZ~."T  
Dr. Cash in Bank  RMB 5820000 &\>.j|  
Dr. Financial Expenses RMB 180000 ~lH_d[  
Cr. Notes Receivable RMB 6000000 }2+*E}g  
(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: e61e|hoX\  
Dr. Non-operating Expenses RMB 3000000 3EO:Uk5<   
Cr. Provisions RMB 3000000 ki=]#]rg  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 LzGSN  
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: gO%o A} !i  
Dr. Provisions RMB 3000000 Or<OmxJ g  
Cr. Cash in Bank RMB 2500000 R.P|gk  
Cr. Non-operating Income RMB 500000 .hVB)@ /  
Required: @T@lHc  
(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. `*-rz<G  
(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: =GJ)4os  
(a)Inventory Turnover Rate in 20×8; U]}f]GK  
(b)Gross Profit Ratio in 20×8; :&`,T.N.vK  
(c)After Tax Return on Total Assets in 20×8; and EaN1xb(DYa  
(d)Current Ratio as at December 31, 20×8 7Q>bJ Ek7  
(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. _?rL7oTv  
【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。  SodYb  
以下是未经审计财务报表的部分信息: )y "8Bx=x4  
                             (单位:千元) EAZLo;  
项目 20×8 20×7 fq4[/%6,O  
营业收入 64 000 48 000 GMOnp$@H^s  
营业成本 54 000 42 000 ,0\P r  
净利润 30 -20 V_"UiN"o  
8d1r#sILI  
20×8年12月31日 20×7年12月31日 Lm1  -  
存货 16 000 12 000 uRCZGg&V?#  
流动资产 60 000 50 000 0f9*=c  
总资产 100 000 90 000 1 WUlBr/k  
流动负债 20 000 18 000 MN<uIqG  
总负债 30 000 25 000 :sA$LNj}  
在审计过程中,约翰发现以下事项: PQvpJFpb~h  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: p,K!'\  
借:银行存款5 820 000 ul^VGW>i  
  财务费用 180 000 6xiCTs0@  
  贷:应收票据6 000 000 0'zX6%  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: eJ+@<+vr;x  
借:营业外支出  3 000 000 K'U8ft*_  
  贷:预计负债 3 000 000 +[Bl@RHe^  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: Lpv,6#m`)  
借:预计负债   3 000 000  Bv{DZ?{s  
  贷:银行存款  2 500 000 d:3OC&  
    营业外收入   500 000 #,CK;h9jy!  
要求: 5fY7[{ 2  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 :R1F\FT*  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: wq:"/2p1  
(a)20×8年存货周转率 @XQItc<  
(b)20×8年销售毛利率 mRT$@xa]J  
(c)20×8年总资产净利率 'bn$"A"{o  
(d)20×8年12月31日的流动比率 vM?jm! nd  
(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) HApjXv!U[  
【答案】 N}CeQ'l[R  
(1)应选择营业收入作为计算重要性水平的基础。 %_. fEFy07  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 s6(bTO.  
=58:e7(df  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 FwwOp"[~t  
销售毛利率=(64000-54000)/64000×100%=15.63% T7LO}(I.&  
总资产净利率=30/[(100000+90000)/2]=0.03% O#n=mJ  
流动比率=60000/20000=3 d7P' c!@+  
(3)  Uu0  
a.应建议做如下审计调整分录: ~%!"!Z4  
借:应收票据 6 000 000 Lq]t6o ]  
  贷:短期借款 5 820 000 )R6-]TkA_  
    财务费用  180 000 pSdtAv  
b.应建议做如下审计调整分录: ,w%hD*  
借:预计负债 3 000 000 su0q 2.  
  贷:营业外支出 500 000 w,1&s}; g\  
    其他应付款 2 500 000 bY}:!aR<mK  
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