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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)。 ?GaI6?lbn  
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: W)G2Cs?p  
                         (Expressed in RMB thousands) :mCw.Jz<h  
FINANCLAL STATEMENTS ITEMS 5?#OR!N  
20×8 FU [8:o62  
20×7 # CP9^R S  
T% ;k%  
Sales 'Qp&,xK  
64000 9b"}CEw  
48000 /h.:br?M#P  
dXf]G6  
Cost of sales y\r^\ S9%  
54000 p 02nd.R6  
42000 Huc3|~9  
u&?yPR  
Net profit gNMKGf\Y  
30 :8\*)"^E  
-20 =H.<"7  
Zpn*XG  
kx;xO>dC  
December 31, 20×8 s K""  
December 31, 20×7 \UkNE5  
9XJ9~I?  
Inventory PU]7c2.y  
16000 Y%n{`9=  
12000 JO<gN= [  
XC+F! R  
Current assets @M1yBN  
60000 B J:E,P`_  
50000 HlOAo:8'  
p3,(*eZ  
Total assets Eb4< 26A  
100000 !DY2{Wb  
90000 x0AqhT5}  
/:*R -VdF  
Current liabilities )Bm^aMVl3  
20000 On2Vf*G@|  
18000 <.?^LT  
nkr,  
Total liabilities ~]6Oz;~<3  
30000 b}EYNCw_7S  
25000 's7SZ$(  
qw Kh,[]  
`0n 7Cyed  
During the audit, John has the following findings: V;[ __w  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: ya*q;D  
Dr. Cash in Bank  RMB 5820000 m\}\RnZu  
Dr. Financial Expenses RMB 180000 |RvpEy7 6  
Cr. Notes Receivable RMB 6000000 g O\f:Pg  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: VQG  /g\  
Dr. Non-operating Expenses RMB 3000000 {8>_,z^P)  
Cr. Provisions RMB 3000000 7y)|^4X2  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 @Z=y'yc'y.  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: F_M~!]<na  
Dr. Provisions RMB 3000000 rt\<nwc  
Cr. Cash in Bank RMB 2500000 C7fi 1~  
Cr. Non-operating Income RMB 500000 Rm[rQ }:  
Required: , Rr&.  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. UmP?}Xw6  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: CpP$HrQ  
(a)Inventory Turnover Rate in 20×8; J~yd]L>  
(b)Gross Profit Ratio in 20×8; ?Ss RN jeL  
(c)After Tax Return on Total Assets in 20×8; and ?[L0LL?ce  
(d)Current Ratio as at December 31, 20×8 8en#PH }  
(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. !z4Hj{A_  
【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。 Sj]T{3mi  
以下是未经审计财务报表的部分信息: 7:R{~|R  
                             (单位:千元)  S9ak '  
项目 20×8 20×7 /S=;DxZ,r  
营业收入 64 000 48 000 V;(*\"O  
营业成本 54 000 42 000 ,{mf+ 3&$,  
净利润 30 -20 >/OXC+=^4  
[#3Cg%V  
20×8年12月31日 20×7年12月31日 }mT%N eS  
存货 16 000 12 000 o`y*yucHI  
流动资产 60 000 50 000 2dV\=vd  
总资产 100 000 90 000 >aanLLO  
流动负债 20 000 18 000 N- ?|]4e/  
总负债 30 000 25 000 2YP"nj#  
在审计过程中,约翰发现以下事项: iYfLo">  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: GWkJ/EX  
借:银行存款5 820 000 dO4U9{+  
  财务费用 180 000 % &Q7;?  
  贷:应收票据6 000 000 2M( PH]D  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: XKPt[$ab  
借:营业外支出  3 000 000 qwq+?fj={  
  贷:预计负债 3 000 000 'm p{O  
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: L!}j3(I  
借:预计负债   3 000 000  +EB,7<5<  
  贷:银行存款  2 500 000 G]3ML)l  
    营业外收入   500 000 $nd-[xV  
要求: RxDxLU2kt  
(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。 m*Lv,yw %a  
(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: WUOPYYW<o  
(a)20×8年存货周转率 &fNE9peQFa  
(b)20×8年销售毛利率 :z,vJ~PW  
(c)20×8年总资产净利率 4`5Qt=}  
(d)20×8年12月31日的流动比率 ]2s Zu7  
(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) Qj~W-^/ -  
【答案】 Z_4H2HseL  
(1)应选择营业收入作为计算重要性水平的基础。 :M? ')  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 <n2{+eO  
z?) RF[  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Ai_|)   
销售毛利率=(64000-54000)/64000×100%=15.63% 63dtO{:4  
总资产净利率=30/[(100000+90000)/2]=0.03% hu*>B  
流动比率=60000/20000=3 >fzzrD}]  
(3) _R<V8g1f  
a.应建议做如下审计调整分录: 2] wf`9ZH  
借:应收票据 6 000 000 ]B.,7  
  贷:短期借款 5 820 000 . eag84_  
    财务费用  180 000 eq 1 4  
b.应建议做如下审计调整分录: uB&I56  
借:预计负债 3 000 000 ZzaW@6LJF  
  贷:营业外支出 500 000 9qO:K79|  
    其他应付款 2 500 000 D30Z9_^%:  
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