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)。 #H;hRl
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: *"5N>F[L
(Expressed in RMB thousands) }. xrJ52Tz
FINANCLAL STATEMENTS ITEMS AbF(MK=i
20×8 ~ThVap[*
20×7 ;v1NL@w*
rv}mD
Sales -SvTg{Q{la
64000 g8I!E$
48000 DikdC5>O>m
(LRM~5KVg
Cost of sales +5HnZ?E\
54000 n5v '
42000 zj>aaY
*#1y6^
Net profit [7gYd+s
30 hj&fQ}X
-20 ym|NT0_0
j0iAU1~_VX
`ke3+%uj o
December 31, 20×8 veUa|Bx.(v
December 31, 20×7
@~k5+Z
:K~rvv\L7
Inventory yB,{#nM>8
16000 \.H9$C$
12000 D<U
9m3
qKdS7SoS
Current assets 2W^B{ZS;
60000 XXW]0{k:y
50000 BXg!zW%+
O' +"d%2'
Total assets Kt
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100000 7\A4vUI3
90000 .u1X+P7
{L@+(I
Current liabilities [o2w1R\H+x
20000 VF)uu[
f9
18000 Hm %g_Mt
HH)"]E5
Total liabilities .yZm^&
30000 vS O
T*0r
25000 "8 N"Udu
' .B.V?7
egm)a
During the audit, John has the following findings: cjuZBFl
(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: OJAx:&