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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)。 -8Xf0_  
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: 8Y3I0S  
                         (Expressed in RMB thousands) F /Pep?'  
FINANCLAL STATEMENTS ITEMS -&;TA0~;  
20×8 /bEAK-  
20×7 $cR{o#  
q;U,s)Uz^  
Sales X.V~SeS  
64000 nm+s{  
48000 m,S{p<-h  
G j1_!.T  
Cost of sales [Yyk0Qv|4  
54000 />Nt[o[r  
42000 6#yUc_5 \  
.o8t+X'G  
Net profit &R siVBA  
30 [V!tVDs&'o  
-20 S$k&vc(0  
2(nlJ7R  
I|J/F}@p  
December 31, 20×8 DJ%PWlK5  
December 31, 20×7 {U1m.30n  
BD-AI  
Inventory <or2  
16000 L(o15  
12000 ~4"dweu?  
x:7IIvP  
Current assets 7rPF$ \#  
60000 h1 {3njdr  
50000 Ha ]YJ}  
+O5hH8<&b  
Total assets ;wVwX6:ZKr  
100000 5coZ|O&f8  
90000 0g\(+Qg^  
2[CdZ(k]5  
Current liabilities  p#[.{  
20000 LF7SS;&~f  
18000 vI]N^j2%  
2JFpZU"1  
Total liabilities >j`qh:^  
30000 Wl Sm  
25000 njw|JnDv  
ETLD$=iS  
c"Sq~X  
During the audit, John has the following findings: B ZxvJQ  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: :L;a:xSpn=  
Dr. Cash in Bank  RMB 5820000 pNIf=lA  
Dr. Financial Expenses RMB 180000 yEoV[K8k  
Cr. Notes Receivable RMB 6000000 Ru~j,|0r4  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: 4X$Qu6#i  
Dr. Non-operating Expenses RMB 3000000 j=J/x:w_e  
Cr. Provisions RMB 3000000 3,=6@U  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 NCx%L-GPi  
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: ]:f%l mEy  
Dr. Provisions RMB 3000000 EP+J N  
Cr. Cash in Bank RMB 2500000 KdlQ!5(?X  
Cr. Non-operating Income RMB 500000 ;GhNKPY  
Required: R$Q.sE  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. "nWw;-V}}  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: Q&V;(L62!  
(a)Inventory Turnover Rate in 20×8; Q IgNs z  
(b)Gross Profit Ratio in 20×8; ^H' \"9;7  
(c)After Tax Return on Total Assets in 20×8; and f {" ?%Ku#  
(d)Current Ratio as at December 31, 20×8 ~nPtlrQa#*  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. Z<4AL\l 98  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 9mFE?J  
以下是未经审计财务报表的部分信息: -]=@s  
                             (单位:千元) mQ=#nk$~g  
项目 20×8 20×7 * H9 8Du  
营业收入 64 000 48 000 [PM4k0YC8  
营业成本 54 000 42 000 r4f~z$QK  
净利润 30 -20 &I406Z f7y  
?rup/4|  
20×8年12月31日 20×7年12月31日 ##o#eZq:"  
存货 16 000 12 000 F\KUZ[%  
流动资产 60 000 50 000 4{l,  
总资产 100 000 90 000 (khL-F  
流动负债 20 000 18 000 -tNUMi'  
总负债 30 000 25 000 +@:x!q|^  
在审计过程中,约翰发现以下事项: ]d%8k}U  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 4g7)iL^#~  
借:银行存款5 820 000 +'@Dz9:>  
  财务费用 180 000 <rmvcim{*  
  贷:应收票据6 000 000 +KEWP\r  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 2dzrRH  
借:营业外支出  3 000 000 - R6)ROGl  
  贷:预计负债 3 000 000 O<e{  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: S[T8T|_  
借:预计负债   3 000 000  orvp*F{7[H  
  贷:银行存款  2 500 000 FkRo _?  
    营业外收入   500 000 LraWcO\or'  
要求: I0 RvnMw  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 rc>6.sM %  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率:  JSg$wi8  
(a)20×8年存货周转率 S@ f9c  
(b)20×8年销售毛利率 {91nL'-'  
(c)20×8年总资产净利率 1>&]R=  
(d)20×8年12月31日的流动比率 gl_^V&c  
(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) 27< Enq]  
【答案】 /^|Dbx!u  
(1)应选择营业收入作为计算重要性水平的基础。  _\HQvH  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 :Xd<74Nu  
Cs ifKHI  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 XF_ pN[}  
销售毛利率=(64000-54000)/64000×100%=15.63% 2,P^n4~A?w  
总资产净利率=30/[(100000+90000)/2]=0.03% dw7$Vh0y  
流动比率=60000/20000=3 SC])?h-Fw  
(3) ]]j uN  
a.应建议做如下审计调整分录: 63~ E#Dt4  
借:应收票据 6 000 000 o7LuKRl   
  贷:短期借款 5 820 000 d&s9t;@=  
    财务费用  180 000 B !=F2  
b.应建议做如下审计调整分录: -\n@%$M]G  
借:预计负债 3 000 000 E`k@{*Hn&  
  贷:营业外支出 500 000 C C^'@~)?  
    其他应付款 2 500 000 K:Q<CQ2  
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