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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)。 v!W,h2:J  
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: x*_c'\F|  
                         (Expressed in RMB thousands) WJ mj|$D  
FINANCLAL STATEMENTS ITEMS +pDuRr  
20×8 ] qrO"X=  
20×7 6-<r@{m$  
=!p6}5Z  
Sales VD1*br^,  
64000 V+E2nJ  
48000 QjRVdb>  
;8U NM  
Cost of sales zRu}lJ1#W$  
54000 (0Y6tcV]R  
42000 1N2:4|woe  
[t0gXdU 6  
Net profit BB~Qs  
30 /Cw t4.5  
-20 g6nBu  
q~a6ES_lA  
MF=@PE][  
December 31, 20×8 Ii;~ xc  
December 31, 20×7 f\Pd#$3  
2p@S-Lp  
Inventory c1Dhx,]ad  
16000 7|H !(a'  
12000 G`w7dn;&  
{N>VK*  
Current assets _< xU"8b"5  
60000 * \f(E#wa  
50000 \ <V{6#Q=  
YsLEbue   
Total assets GXa-g-d  
100000 ?-*_v//g  
90000 8_W<BXW  
Z!t t(y\  
Current liabilities }>SHTHVye  
20000 ='YR;  
18000 cl^tX%  
w!tQU9+ *  
Total liabilities TVYO`9:CW  
30000 rW!P ~yk  
25000 Z1*y$=D?3[  
~,dj)x 3M  
ba|~B8rII[  
During the audit, John has the following findings: Av7bp[OD  
(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: z[V|W  
Dr. Cash in Bank  RMB 5820000 :Iw)xd1d}\  
Dr. Financial Expenses RMB 180000 O /aC%%  
Cr. Notes Receivable RMB 6000000 YpXUYNy  
(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: NaLec|6<t  
Dr. Non-operating Expenses RMB 3000000 T*O!r`.Ak  
Cr. Provisions RMB 3000000 / [:@j+n\  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 |f.=Y~aY  
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: CShVJ:u+K\  
Dr. Provisions RMB 3000000 5,;{<\c  
Cr. Cash in Bank RMB 2500000 X,^J3Ek>O  
Cr. Non-operating Income RMB 500000 .#Z}}W#  
Required: ^uC1\!Q1  
(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. [\eUCt F  
(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: IZniRd;  
(a)Inventory Turnover Rate in 20×8; Z=4Krfn  
(b)Gross Profit Ratio in 20×8; 8gr&{-5  
(c)After Tax Return on Total Assets in 20×8; and }8 fG+H.  
(d)Current Ratio as at December 31, 20×8 }G_ i+  
(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. <HI5xB_  
【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。 6D@tCmmq  
以下是未经审计财务报表的部分信息: 2r<UYB  
                             (单位:千元) Hk(w\   
项目 20×8 20×7 :>;-uve8'  
营业收入 64 000 48 000 {PWz:\oaD  
营业成本 54 000 42 000 {b8!YbG  
净利润 30 -20 &YDb/{|CIC  
2-. g>'W  
20×8年12月31日 20×7年12月31日 +7^{T:^ht  
存货 16 000 12 000 7 8Nli/U  
流动资产 60 000 50 000 F;}?O==H;  
总资产 100 000 90 000 )d_)CuUBe  
流动负债 20 000 18 000 5d <-y2!M  
总负债 30 000 25 000 /<Zy-+3  
在审计过程中,约翰发现以下事项: uF W4A  
(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: (/Hq8o-Fw  
借:银行存款5 820 000 C5*j0}  
  财务费用 180 000 kT[]^Jtc  
  贷:应收票据6 000 000 #AFr@n  
(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: 6P3ezl@#;  
借:营业外支出  3 000 000 KSc&6UVz^  
  贷:预计负债 3 000 000 to(OVg7_  
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: >/ECLP  
借:预计负债   3 000 000  gjk=`lU  
  贷:银行存款  2 500 000 VABrw t  
    营业外收入   500 000 '[{M"S  
要求: b'St14_  
(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。 A|c  :&i  
(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: Bz }Kdyur  
(a)20×8年存货周转率 |Gzd|$%Oq  
(b)20×8年销售毛利率 69`9!heu  
(c)20×8年总资产净利率 HEhdV5B  
(d)20×8年12月31日的流动比率 cs8bRXjHa  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) }$Q+x'  
【答案】 +d2+w1o^V  
(1)应选择营业收入作为计算重要性水平的基础。 0 jVuF l  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ghx8dX}  
Wu2#r\  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 pz:$n_XC}  
销售毛利率=(64000-54000)/64000×100%=15.63% P zzX Ds6  
总资产净利率=30/[(100000+90000)/2]=0.03% mO?G[?*\  
流动比率=60000/20000=3 GQ$0`?lp  
(3) EJNj.c-#  
a.应建议做如下审计调整分录: mRW(]OFIai  
借:应收票据 6 000 000 ~lzV=c$t  
  贷:短期借款 5 820 000  IhJ _Yed  
    财务费用  180 000 VVYQIR]!yk  
b.应建议做如下审计调整分录: a`~$6 "v  
借:预计负债 3 000 000 ~g;(` g  
  贷:营业外支出 500 000 .Xg%><{~  
    其他应付款 2 500 000 %&V<kH"7Q{  
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