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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)。 T/$hN hQK  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: R1?LB"aN  
                         (Expressed in RMB thousands) v{8W+  
FINANCLAL STATEMENTS ITEMS ^~` t q+  
20×8 8, " 5z_  
20×7 y^:N^Gt  
jJqq:.XqB8  
Sales Jp 7m$D%  
64000 zvOSQxGQ  
48000 bIy:~z5   
'*=kt  
Cost of sales )(V!& w6  
54000 |%$mN{  
42000 6Eu"T9 (  
HDQH7Bs  
Net profit 'U*Kb  
30 VMl)_M:'  
-20 dV7~C@k6k8  
q?$<{Z"  
!n3J6%b9y/  
December 31, 20×8 U2CCjAgRs  
December 31, 20×7 C ^ 1;r9  
^kh@AgG^  
Inventory 5pz( 6gA  
16000 <G60R^o  
12000 :O9i:Xq[QW  
- p*j9 z  
Current assets bM>5=Zox  
60000 VRA0p[  
50000 n-x%<j(Xf  
&O\$=&, h  
Total assets XK,l9 {*  
100000 q~6((pWi|  
90000 ICm/9Onh&  
l'FNp  
Current liabilities 7q@>d(xho  
20000 `3'4_@7s9  
18000 -+Gd<U$  
!cA4erBP  
Total liabilities l~'NqmXe  
30000 j6#RV@ p`  
25000 "PfNC<MQo  
dW9Ci"~v  
'[ `pU>9  
During the audit, John has the following findings: !~QmY,R  
(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: R}0xWPt9G  
Dr. Cash in Bank  RMB 5820000 q%hxU.h  
Dr. Financial Expenses RMB 180000 Q|Go7MQZ@k  
Cr. Notes Receivable RMB 6000000 D)GD9MJ  
(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: 0=I:VGC3  
Dr. Non-operating Expenses RMB 3000000 UlH;0P?  
Cr. Provisions RMB 3000000 I3" GGp3L  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 n+H);Dg<8  
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: Wer.VL  
Dr. Provisions RMB 3000000 "2>_eZ#b  
Cr. Cash in Bank RMB 2500000 TW!>~|U)y  
Cr. Non-operating Income RMB 500000 f{ER]U  
Required: <69Uq8GI  
(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. 1zWEK]2.R  
(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: e!p?~7 0  
(a)Inventory Turnover Rate in 20×8; _ su$]s  
(b)Gross Profit Ratio in 20×8; <j&LC /]o  
(c)After Tax Return on Total Assets in 20×8; and b^C2<'  
(d)Current Ratio as at December 31, 20×8 f+>g_Q  
(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. MtXTh*4  
【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。 , Vr'F  
以下是未经审计财务报表的部分信息: zMbz_22*  
                             (单位:千元) b&xlT+GN  
项目 20×8 20×7 D>m!R[!o  
营业收入 64 000 48 000 {/K_NSg+h  
营业成本 54 000 42 000 $^louas&  
净利润 30 -20 bqSp4TI  
2Pic4Z  
20×8年12月31日 20×7年12月31日 6R';[um?q  
存货 16 000 12 000 | x/Z qY  
流动资产 60 000 50 000 Gb_y"rx?0  
总资产 100 000 90 000 |z]--h  
流动负债 20 000 18 000 6U[bAp  
总负债 30 000 25 000 zqs|~W]c  
在审计过程中,约翰发现以下事项: +"F9yb  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: s2;b-0  
借:银行存款5 820 000 _'"$,~ZWY  
  财务费用 180 000 Ln@n6*%(/  
  贷:应收票据6 000 000 Y/Q/4+  
(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: -Gn0TA2/C  
借:营业外支出  3 000 000 =x^b  
  贷:预计负债 3 000 000 Z hYOz  
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: ?h7(,39^>  
借:预计负债   3 000 000  ~|.vz!A  
  贷:银行存款  2 500 000 :y8wv|m  
    营业外收入   500 000 \A=:6R%Qb  
要求: 61=D&lb  
(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。 fFNwmH-jv  
(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: tC4 7P[b  
(a)20×8年存货周转率 2}8xY:|@(U  
(b)20×8年销售毛利率 3lT>C'qq  
(c)20×8年总资产净利率 2m0laJ3p9  
(d)20×8年12月31日的流动比率 8}<4f|?  
(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) t182&gpd`  
【答案】  b@m\ca  
(1)应选择营业收入作为计算重要性水平的基础。 K6nGC  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 7qT>wCVT  
bj`mQMC  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 :$?^ID  
销售毛利率=(64000-54000)/64000×100%=15.63% jk-e/C  
总资产净利率=30/[(100000+90000)/2]=0.03% l4smAT  
流动比率=60000/20000=3 Y1Sfhs )  
(3) uIb,n 5  
a.应建议做如下审计调整分录: SxWK@)tP  
借:应收票据 6 000 000 NB[(O#  
  贷:短期借款 5 820 000 i_kKE+Q  
    财务费用  180 000 E|>oseR  
b.应建议做如下审计调整分录: `/\Z{j0_  
借:预计负债 3 000 000 ^oT!%"\  
  贷:营业外支出 500 000 5\\a49k.p  
    其他应付款 2 500 000 KOHYeiry~A  
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