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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)。 ulnlRx  
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: ZzO.s$  
                         (Expressed in RMB thousands) )eSD5hOI)  
FINANCLAL STATEMENTS ITEMS J{5&L &4  
20×8 Jyu *{  
20×7 3/((7O[  
};;6706a  
Sales k39;7J  
64000 -r"h [UV)  
48000 !tofO|E5  
l+8G6?@]>  
Cost of sales , 8F(R%v  
54000 a)Ca:p  
42000 4m$Xjj`v E  
4~/3MG  
Net profit r$Ck:Q}  
30 )[hQK_e]  
-20 1 9C=' TMS  
iPPW_Q9x  
pO_L,~<  
December 31, 20×8 L2 tSKw~  
December 31, 20×7 [8Zvs=1  
:vJ0Ypz-u  
Inventory U#!f^@&AB  
16000 5}t}Wc8  
12000 =m?x|Zc_v  
^h@1tFF  
Current assets hzjEO2  
60000 H#;-(`F  
50000 ( AnM _s  
S2 0L@e"U  
Total assets k9<P]%  
100000 Xy(o0/7F9  
90000 +8 AGs,  
IZkQmA=  
Current liabilities k/ 9S  
20000 )tyhf(p6  
18000 ESl</"<J  
)!&7XL[  
Total liabilities le-Q&*  
30000 2= 6}! Y  
25000 .:b|imgiv  
*h>KeIB;  
KGsH3{r  
During the audit, John has the following findings: ( o_lH2  
(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: ^sp+ sr :  
Dr. Cash in Bank  RMB 5820000 'bXm,Ed  
Dr. Financial Expenses RMB 180000 czV][\5  
Cr. Notes Receivable RMB 6000000 F#w= z/  
(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: |h; _r&  
Dr. Non-operating Expenses RMB 3000000 Ol~j q;75  
Cr. Provisions RMB 3000000 Iu`xe  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 iwl\&uNQU  
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: 02_%a1g  
Dr. Provisions RMB 3000000 (*Jcx:rH  
Cr. Cash in Bank RMB 2500000 ;U=RV&  
Cr. Non-operating Income RMB 500000 #q"^6C 5  
Required: i0%S6vmaS  
(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. s3*h=5bX=  
(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: L/,W  
(a)Inventory Turnover Rate in 20×8; XJ|CC.]1u  
(b)Gross Profit Ratio in 20×8; j~eYq  
(c)After Tax Return on Total Assets in 20×8; and  4_E{  
(d)Current Ratio as at December 31, 20×8 w7?&eF(w(  
(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. R)3P"sGuN  
【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。 `H5n _km  
以下是未经审计财务报表的部分信息: EhkvC>y  
                             (单位:千元) #l6L7u0~wC  
项目 20×8 20×7 gm63dE>  
营业收入 64 000 48 000 "?Eh_Dw  
营业成本 54 000 42 000 Xq9n-;%zL  
净利润 30 -20 ?]'Rz\70  
Jbud_.h9  
20×8年12月31日 20×7年12月31日 ?X1vU0 c  
存货 16 000 12 000 9~^%v zM  
流动资产 60 000 50 000 LP8Stj JP  
总资产 100 000 90 000 Z)6gh{B08  
流动负债 20 000 18 000 ZLBv\VQ  
总负债 30 000 25 000 meHAa`  
在审计过程中,约翰发现以下事项: $DmWK_A  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 5h9`lS2  
借:银行存款5 820 000 +)#d+@-  
  财务费用 180 000 MVW2 %6  
  贷:应收票据6 000 000 R$<LEwjSw  
(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: I@l' Fx  
借:营业外支出  3 000 000 ZE@!s3\  
  贷:预计负债 3 000 000 .D^=vuxt~  
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: 3le/(=&1  
借:预计负债   3 000 000  ~ N+bD  
  贷:银行存款  2 500 000 tK3.HvD  
    营业外收入   500 000 Vu DSjh  
要求: &wbe^Wp  
(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。 ;&Q8xC2  
(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: e~C^*wL  
(a)20×8年存货周转率 K<O1PrC  
(b)20×8年销售毛利率 T-)Ur/qp  
(c)20×8年总资产净利率 t> J 43  
(d)20×8年12月31日的流动比率 pJC@}z^cw  
(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) ^mLZT*   
【答案】 @'.(62v  
(1)应选择营业收入作为计算重要性水平的基础。 Vx5ioA]{  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 bDa(@QJ-  
 7(;M  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 }Z MbTsm  
销售毛利率=(64000-54000)/64000×100%=15.63% *Z! #6(G  
总资产净利率=30/[(100000+90000)/2]=0.03% [HJ^'/bB'  
流动比率=60000/20000=3 z116i?7EnV  
(3) +'9l 2DI;  
a.应建议做如下审计调整分录: Yyq:5V!  
借:应收票据 6 000 000 };[~>Mzl  
  贷:短期借款 5 820 000 p/|]])2  
    财务费用  180 000 12\h| S~  
b.应建议做如下审计调整分录: Xqt3 p6  
借:预计负债 3 000 000 Om%{fq&  
  贷:营业外支出 500 000 F V8K_xj  
    其他应付款 2 500 000 #<V/lPz+  
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