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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)。 EZZE(dq@gf  
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~8)Rbf  
                         (Expressed in RMB thousands) ~1nKL0C6u  
FINANCLAL STATEMENTS ITEMS 64Tb,AL_  
20×8 :OA;vp~$x  
20×7 5inCAPXz  
m\MI 6/  
Sales TQQh:y  
64000 u>*qDr* d  
48000 hG272s2  
 *qFl&*h}  
Cost of sales v]T?xo~@'  
54000 G[{Av5g mx  
42000 )&%Y{a#  
?[)V  
Net profit ~m[Gp;pL  
30 #JN4K>_4  
-20 &%u m#XE  
``>z8t[ks  
;(Az   
December 31, 20×8 lcVG<*gf-  
December 31, 20×7 9I''$DVf  
wZ=@0al  
Inventory |<uBJ-5  
16000 |+qsO ;  
12000 bEmzigN[  
d?V/V'T[  
Current assets [I7=]X  
60000 . "7-f]!  
50000 ]2A2<Q_,  
U U#tm  
Total assets Qv J29  
100000 46~nwi$,^  
90000 '-3K`[  
L^K,YlNBR  
Current liabilities =,X*40=  
20000 ~g;)8X;;+  
18000 t$?#@8Yk  
K#VGG,h7Y  
Total liabilities $f >(TW  
30000 hBhbcWD,ka  
25000 f+\UVq?  
&>G8DvfJ9  
KEf1GU6s  
During the audit, John has the following findings: \[%_ :9eq  
(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: !/X>k{  
Dr. Cash in Bank  RMB 5820000 AtxC(g m 1  
Dr. Financial Expenses RMB 180000 n(C M)(ozU  
Cr. Notes Receivable RMB 6000000 XV,ce~ro[  
(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: XJk~bgO*  
Dr. Non-operating Expenses RMB 3000000 ?yu@eo  
Cr. Provisions RMB 3000000 LLbI}:  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 MPF({Pnx7  
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: O9N+<sU=X  
Dr. Provisions RMB 3000000 2-@ t,T  
Cr. Cash in Bank RMB 2500000 :)h4SD8 Y  
Cr. Non-operating Income RMB 500000 uO1^nK  
Required: y. (m#&T  
(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. ]cW Q9  
(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: D[4%CQ1m  
(a)Inventory Turnover Rate in 20×8; yV31OBC:  
(b)Gross Profit Ratio in 20×8; - b`  
(c)After Tax Return on Total Assets in 20×8; and Yu9VtC1  
(d)Current Ratio as at December 31, 20×8 15%6;K?b  
(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. dTte4lh  
【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。 9E|QPT  
以下是未经审计财务报表的部分信息: LLMGs: [  
                             (单位:千元) k L4#  
项目 20×8 20×7 JOs k f (  
营业收入 64 000 48 000 v?n# C  
营业成本 54 000 42 000 q ;_?e_  
净利润 30 -20 %4BQY>O)@  
7e D` is  
20×8年12月31日 20×7年12月31日 l_,6<wWp  
存货 16 000 12 000 CZ%KC$l.5  
流动资产 60 000 50 000 4ywtE}mp  
总资产 100 000 90 000 k0TQFx.A  
流动负债 20 000 18 000 NG ZtlNvh  
总负债 30 000 25 000 p0}Yo8?OW  
在审计过程中,约翰发现以下事项: "hZ `^ "0b  
(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: 17w{hK4o8O  
借:银行存款5 820 000 x@:98P  
  财务费用 180 000 tCGA3t  
  贷:应收票据6 000 000 ?}EWfsA  
(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: @ ]42.oP  
借:营业外支出  3 000 000 579 t^"ja~  
  贷:预计负债 3 000 000 = \K/ulZo  
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:  Bg ai|l  
借:预计负债   3 000 000  6F%6]n  
  贷:银行存款  2 500 000 TGjxy1A  
    营业外收入   500 000 KvI/!hl\  
要求: 0 t/mLw&  
(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。 dkSd Y+Q  
(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: YfNN&G4_  
(a)20×8年存货周转率 y5VohVa`  
(b)20×8年销售毛利率 j J54<.D  
(c)20×8年总资产净利率 #W8c)gkG9  
(d)20×8年12月31日的流动比率 ucbtPTFYvr  
(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) brL u~]I  
【答案】 jP<6Q|5F  
(1)应选择营业收入作为计算重要性水平的基础。 ;2^zkmDM  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 A.YK=_J  
_ -,[U{  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 E^~ {thf  
销售毛利率=(64000-54000)/64000×100%=15.63% B =DV!oUg  
总资产净利率=30/[(100000+90000)/2]=0.03% ,eL&Ner  
流动比率=60000/20000=3 CI+liH  
(3) 0t*PQ%  
a.应建议做如下审计调整分录: R/2L9Lcv  
借:应收票据 6 000 000 ")NQwT}  
  贷:短期借款 5 820 000 h-o;vC9fC  
    财务费用  180 000 715J1~aRNr  
b.应建议做如下审计调整分录: w2U]RI\?2  
借:预计负债 3 000 000 TQvjU!>  
  贷:营业外支出 500 000 :73T9/  
    其他应付款 2 500 000 dLf ;g}W  
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