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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)。 ~<eiWDf  
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: oT_,k}LIX  
                         (Expressed in RMB thousands) 6xOR,p>E  
FINANCLAL STATEMENTS ITEMS }Yt0VtLt  
20×8 #8RQ7|7b|  
20×7 UxW>hbzr&V  
dYsqF 3f  
Sales  FxUH ?%w  
64000 ;EJ6C#} >7  
48000 ALG #)$|  
wVPq1? 9  
Cost of sales a0n F U  
54000 Rl)/[T   
42000 *= D$  
-{w&ya4X  
Net profit  <O*q;&9  
30 QL)UPf>Kp  
-20 -8o8l z  
*7R3EUUk  
>Kr,(8rA  
December 31, 20×8 (;n|>l?*  
December 31, 20×7 *<UQ/)\  
6> "0H/y,  
Inventory 1{~9:U Q  
16000 X=JSqO6V9  
12000 "[8](3\v  
_ 9k^Hd[L$  
Current assets $a-~ozr`C  
60000 z!1j8o2  
50000 b+C>p2%  
U SbiI %   
Total assets "qF&%&#r'  
100000 HU'd/5fun  
90000 Ve=0_GR0  
;6]+/e7O  
Current liabilities [$V_qFv{  
20000 >S~#E,Tg  
18000 H"-p^liw  
\Lc pl-;?  
Total liabilities J0>Q+Y  
30000 fLy s$*^)^  
25000 fEpY3od  
jeW0;Cz J~  
$$8"i+,K  
During the audit, John has the following findings: MAR; k?d  
(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: !qcR5yk`2  
Dr. Cash in Bank  RMB 5820000 8@r+)2  
Dr. Financial Expenses RMB 180000 tf/ f-S  
Cr. Notes Receivable RMB 6000000 Q!"Li  
(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: D8h~?phK  
Dr. Non-operating Expenses RMB 3000000 |S4yol  
Cr. Provisions RMB 3000000 /,;9h x  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 G,XFS8{%  
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: 8kqxr&,[  
Dr. Provisions RMB 3000000 W=|B3}C?  
Cr. Cash in Bank RMB 2500000 |mK d5[$  
Cr. Non-operating Income RMB 500000 gy>2=d  
Required: >#kzPYsp  
(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. !g}9xIL  
(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: >i0FGmxH  
(a)Inventory Turnover Rate in 20×8; H,uOshR  
(b)Gross Profit Ratio in 20×8; d8x$NW-s  
(c)After Tax Return on Total Assets in 20×8; and `R; ct4-  
(d)Current Ratio as at December 31, 20×8 [pOU!9v4  
(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. O aZ~  
【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。 wPW9bu  
以下是未经审计财务报表的部分信息: p%G\5.GcJL  
                             (单位:千元) E]g KJVf9[  
项目 20×8 20×7 `*~:n vU  
营业收入 64 000 48 000 S</" ^C51J  
营业成本 54 000 42 000 Ck[Z(=b$$:  
净利润 30 -20 N),Zb^~nw  
# - kyZ  
20×8年12月31日 20×7年12月31日 =GL soc-b  
存货 16 000 12 000 |d Soq~Vz  
流动资产 60 000 50 000 mG2}JWA  
总资产 100 000 90 000 Kj-`ru  
流动负债 20 000 18 000 Gd'^vqo<  
总负债 30 000 25 000 8Mp  
在审计过程中,约翰发现以下事项: FUHjY  
(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: .AV--oA~  
借:银行存款5 820 000 u ]oS91  
  财务费用 180 000 =XYfzR  
  贷:应收票据6 000 000 f[%iRfUFw  
(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: @@I2bHy vb  
借:营业外支出  3 000 000 V^f'4*~'  
  贷:预计负债 3 000 000 aEgzQono  
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: k1%Ek#5  
借:预计负债   3 000 000  ?n_Y _)9  
  贷:银行存款  2 500 000 =,(Ba'  
    营业外收入   500 000 #7g~U m%p  
要求: ,>Yz1P)L  
(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。 N/y.=]  
(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: CE?R/uNo{  
(a)20×8年存货周转率 myXp]=Sb?  
(b)20×8年销售毛利率 [y:6vC   
(c)20×8年总资产净利率 V6Q[Y>84~a  
(d)20×8年12月31日的流动比率 GHoPv-#  
(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) K{ 0m b  
【答案】 NcPzmW{#;g  
(1)应选择营业收入作为计算重要性水平的基础。 '9b<r7\@  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 b^%4_[uRu  
*Fq Nzly  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ~JBQjb]  
销售毛利率=(64000-54000)/64000×100%=15.63% zZA I"\;W  
总资产净利率=30/[(100000+90000)/2]=0.03% [OM Kk#vW  
流动比率=60000/20000=3 :qnRiK]  
(3) ]zD/W%c  
a.应建议做如下审计调整分录: AA@J~qd u  
借:应收票据 6 000 000 PAqziq.  
  贷:短期借款 5 820 000 =b; v:HC  
    财务费用  180 000 ?B[Z9Ef"8l  
b.应建议做如下审计调整分录: T9(~^}_+9  
借:预计负债 3 000 000 7IFUsli]  
  贷:营业外支出 500 000 |_2O:7qe  
    其他应付款 2 500 000 Ib!`ChZ  
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