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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)。 'gaa@ !bg  
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: +YX *.dW  
                         (Expressed in RMB thousands) J ,s9,("  
FINANCLAL STATEMENTS ITEMS r8wip\[  
20×8 #~JR_oQE!  
20×7 s(?A=JJ  
W3gBLotdg  
Sales /[FES 78p  
64000 yu.N>[=  
48000 &*\-4)Tf  
Py! F  
Cost of sales "J=A(w5   
54000 h!!7LPxt  
42000 A`I;m0<  
V."qxKsz  
Net profit vNn$dc  
30 !xRboPg  
-20 C4h4W3w  
kw$*o k  
vw'BKi F  
December 31, 20×8 xE"QX N  
December 31, 20×7 uJ:SN;  
'VQ mK#  
Inventory g-NfZj?  
16000 C%ZSsp u  
12000 }~bx==SF6!  
>&-" X# :  
Current assets :dML+R#Ymh  
60000 (RM;T@`  
50000 *B0 7-  
%I^y@2A4`  
Total assets j-n-2:Q  
100000 g+zfa.wQ  
90000 wF.S ,|  
[7+dZL[  
Current liabilities s6HfN'  
20000 >VE!3'/'  
18000 yu9 8d1  
"l7))>lL  
Total liabilities 92pl#Igt  
30000 yrCY-'%  
25000 k4!z;Yq  
mcm8|@Y{  
cpJ(77e  
During the audit, John has the following findings:  #-^y9B  
(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;3Tyn+  
Dr. Cash in Bank  RMB 5820000 .0ExHcr  
Dr. Financial Expenses RMB 180000 x/]]~@:  
Cr. Notes Receivable RMB 6000000 /q\{OsrX  
(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: _ rIFwT1]  
Dr. Non-operating Expenses RMB 3000000 9i`sSi8   
Cr. Provisions RMB 3000000 lE 09Y  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 8^U+P%  
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: Ip&Q'"HYj  
Dr. Provisions RMB 3000000 i3usZ{_r  
Cr. Cash in Bank RMB 2500000 *0!IHr"fn  
Cr. Non-operating Income RMB 500000 >}|Vmy[/  
Required: l99{e D  
(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. z&W5@6")`  
(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: mq!_/3  
(a)Inventory Turnover Rate in 20×8; Wti?J.Csc  
(b)Gross Profit Ratio in 20×8; MET"s.v  
(c)After Tax Return on Total Assets in 20×8; and 'du{ky  
(d)Current Ratio as at December 31, 20×8 uNS ]n}  
(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_?il]l  
【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。 hn p-x3  
以下是未经审计财务报表的部分信息: B 4m y  
                             (单位:千元) u''~nSR3&  
项目 20×8 20×7 N8K @ch3=P  
营业收入 64 000 48 000 idLC q^jnJ  
营业成本 54 000 42 000 =j$ !N# L  
净利润 30 -20 |d0,54!  
-'wFaW0%I  
20×8年12月31日 20×7年12月31日 B (l8&  
存货 16 000 12 000 ")?NCun>  
流动资产 60 000 50 000 #fTPo:*t  
总资产 100 000 90 000 7$HN5T\!  
流动负债 20 000 18 000 0*umf .R  
总负债 30 000 25 000 w=K!U]  
在审计过程中,约翰发现以下事项: CDRkH)~$  
(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: hq[RU&\  
借:银行存款5 820 000 Ad'b{C%  
  财务费用 180 000 SPEDN}/^  
  贷:应收票据6 000 000 [bIR$c[G  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: x O gUX6n  
借:营业外支出  3 000 000 @b,&b6V  
  贷:预计负债 3 000 000 tMQz'3,X  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: I nCo[ 8SI  
借:预计负债   3 000 000  DTi\ 4&41  
  贷:银行存款  2 500 000 w\f>.N  
    营业外收入   500 000 #Emz9qTsce  
要求: FY(C<fDRo{  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 XDM~H  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: Pcox~U/j  
(a)20×8年存货周转率 qZ79IX'y  
(b)20×8年销售毛利率 cy+EJq I  
(c)20×8年总资产净利率 (RtjD`e}  
(d)20×8年12月31日的流动比率 e9e7_QG_-  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) v *UJ4r  
【答案】 |fTWf}Jx  
(1)应选择营业收入作为计算重要性水平的基础。 ctB(c`zcY  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 'CkN  
Js( " H  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 057$b!A-a  
销售毛利率=(64000-54000)/64000×100%=15.63% cHO8%xu`  
总资产净利率=30/[(100000+90000)/2]=0.03% jh|4Y(  
流动比率=60000/20000=3 nL[ zXl  
(3) v7kR]HU[y  
a.应建议做如下审计调整分录: tq^d1b(j4  
借:应收票据 6 000 000 7vf?#^ RlV  
  贷:短期借款 5 820 000 5/{";k)L+  
    财务费用  180 000  #Lq{_Y  
b.应建议做如下审计调整分录: Nr(3!-  
借:预计负债 3 000 000 [q5N 4&q\  
  贷:营业外支出 500 000 :a#p zEK  
    其他应付款 2 500 000 YEB@p.  
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