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)。 5cx#SD&5/
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: XdH\OJ
(Expressed in RMB thousands) NM)k/?fA
FINANCLAL STATEMENTS ITEMS ]
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20×8 zy*/T>{#
20×7 </uOe.l>Q
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Sales }68i[v9Njk
64000 "3FihE]k
48000 F~ Lx|)0M
;lYHQQd!,
Cost of sales u!1{Vt87
54000 ]v+31vdf:O
42000 `y#UJYXQE
tabT0
Net profit UH7jP#W%=
30 w+1Gs
;
-20 q7u'_R,;
;#w3{
NB
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December 31, 20×8 r1RG TEkD
December 31, 20×7 1;<R#>&,*
8enEA^
Inventory F R|&^j6
16000 Fl(T\-Eu
12000 iQ{G(^sZN
iR"N13
Current assets 9@+5LZR
60000 0p89: I*0
50000 e%W$*f
GfC5z n>
Total assets "`N-* ;*W
100000 $1SUU F\.
90000 uwlr9nB
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Current liabilities +SJd@y@fR
20000 N
Hlk|Y#6b
18000 3_A
*$
K\|FQ^#UYm
Total liabilities Sp@-p9#
30000 E!S 78z:
25000 (p%>j0<
JU&+c6>
7g_]mG[6
During the audit, John has the following findings: bV/jfV"%E
(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: QY= = GfHt
Dr. Cash in Bank RMB 5820000 1'?4m0W1
Dr. Financial Expenses RMB 180000 iYC9eEF
Cr. Notes Receivable RMB 6000000 =*Bl|;>6
(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: s.8{5jVG
Dr. Non-operating Expenses RMB 3000000 :%IoM E
Cr. Provisions RMB 3000000 T
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On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ?IpLf\n-
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: ~Jf{4*>y
Dr. Provisions RMB 3000000 NO :a;
Cr. Cash in Bank RMB 2500000 ,a#EW+" Z
Cr. Non-operating Income RMB 500000 jlxpt)0i
Required: ~K@'+5Pc
(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. '(/7[tJ
(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: i~r l o^
(a)Inventory Turnover Rate in 20×8; av~5l4YL
(b)Gross Profit Ratio in 20×8; (y^vqMz
(c)After Tax Return on Total Assets in 20×8; and }V\N1
6f
(d)Current Ratio as at December 31, 20×8 B$Kn1 k
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. _o8?E&d
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 T1H"\+
以下是未经审计财务报表的部分信息: QE7V.
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(单位:千元) n'
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项目 20×8 20×7 4WK3.6GN
营业收入 64 000 48 000 V*~Zs'L'E
营业成本 54 000 42 000 K<>sOWZ'S
净利润 30 -20 MHa#?Q9
A`R{m0A
20×8年12月31日 20×7年12月31日 a0Zv p>Ft
存货 16 000 12 000 yq$,,#XDD=
流动资产 60 000 50 000 c/uNM
总资产 100 000 90 000 %Rsp;1Z
流动负债 20 000 18 000 Q$fmD
总负债 30 000 25 000 Q%f|~Kl-hd
在审计过程中,约翰发现以下事项: {26ONa#i
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: +]Y,q
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借:银行存款5 820 000 )5
R=Z<
财务费用 180 000 #^]n0!
贷:应收票据6 000 000 Nv"EV;$
(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: HJY2#lSha6
借:营业外支出 3 000 000 KZeQ47|
贷:预计负债 3 000 000 M>/Zbnq
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: 9H%X2#:fH
借:预计负债 3 000 000 zen*PeIrA^
贷:银行存款 2 500 000 N
8-oY$*
营业外收入 500 000 F;>!&[h}G
要求: e>AE8T
(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。 &
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(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: x|vqNZ\
F
(a)20×8年存货周转率 M.>l#4s,'
(b)20×8年销售毛利率 Ot`VR&}
(c)20×8年总资产净利率 Km^&<3ch#
(d)20×8年12月31日的流动比率 }[xs~!2F
(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) ^,]B@t2
【答案】 LlSZ
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(1)应选择营业收入作为计算重要性水平的基础。 }RP@!=
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 QeK*j/
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(2)存货周转率=54 000/[(16000+12000)/2]=3.86 &@3H%DP}Ql
销售毛利率=(64000-54000)/64000×100%=15.63% x)_0OR2lkp
总资产净利率=30/[(100000+90000)/2]=0.03% $r3i2N-I
流动比率=60000/20000=3 =xS+5(
(3) nak Yn
a.应建议做如下审计调整分录: wT{nu[=GH*
借:应收票据 6 000 000 9WR6!.y#f
贷:短期借款 5 820 000 }
GiHjzsR
财务费用 180 000 _H/8_[xk
b.应建议做如下审计调整分录: 4f;HQ-Iv
借:预计负债 3 000 000 i _%
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贷:营业外支出 500 000 2j&AiD
其他应付款 2 500 000
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