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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)。 P \rA>ZY  
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: pba`FC4R  
                         (Expressed in RMB thousands) ;irAq|  
FINANCLAL STATEMENTS ITEMS 6k=*O|r  
20×8 o>l/*i0I  
20×7 lf9mdbm  
EyDH -}Y  
Sales PAy/"R9DT-  
64000 />X"' G  
48000 ,]LsX"u  
4(D1/8  
Cost of sales -+HD5Hc  
54000 lJJ`aYDp  
42000 ])9|j  
Qn!KL0w  
Net profit /J5)_> R:  
30 Gl6M(<f\5  
-20 th^&wp  
eJy}W /  
0% zy 6{  
December 31, 20×8 8dUP_t~d#q  
December 31, 20×7 -}CMNh   
x:E:~h[.^  
Inventory 6 =H]p1p~O  
16000 s= bP@[Gj  
12000 laQ{nSVBm  
?'^dYQ4  
Current assets (hi{ i  
60000 {%BPP{OFk  
50000 x>Gx yVE  
0x2[*pJ|IW  
Total assets jmJeu@(  
100000 ] L6LB \  
90000 j2`%sBo  
Ca}V5O  
Current liabilities 7m.>2U   
20000 FT Ytf4t  
18000 2I>`{#fV  
I\~sE Jwj  
Total liabilities ~[Z,:=z  
30000 'pHxO,vo  
25000 *[+{KJ  
 uWkn}P  
') K'Ea  
During the audit, John has the following findings: y7T<Auue`  
(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: > zV  
Dr. Cash in Bank  RMB 5820000 ]-{A"tJ  
Dr. Financial Expenses RMB 180000 D}OhmOu 3  
Cr. Notes Receivable RMB 6000000 sP@7%p>wt  
(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: YZZog6%  
Dr. Non-operating Expenses RMB 3000000 =3EE-%eF!  
Cr. Provisions RMB 3000000 "Ky&x$dje  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 .W51Cup@&  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Y(;u)uN_  
Dr. Provisions RMB 3000000 6$&%z Eh  
Cr. Cash in Bank RMB 2500000 #]*]qdQWV^  
Cr. Non-operating Income RMB 500000 'B;n &tJ   
Required: M&}_3  
(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. N gagzsJ=  
(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: rCd*'Qg  
(a)Inventory Turnover Rate in 20×8; F13vc~$Ky  
(b)Gross Profit Ratio in 20×8; Gg y7xb  
(c)After Tax Return on Total Assets in 20×8; and PM3fJhx  
(d)Current Ratio as at December 31, 20×8 (g3DI* Z  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. ]VoJ7LoCZ'  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 cuh Z_l  
以下是未经审计财务报表的部分信息: d Z}|G-:  
                             (单位:千元) qZ%0p*P#_  
项目 20×8 20×7 >9,LN;Ic  
营业收入 64 000 48 000 9dFo_a *?  
营业成本 54 000 42 000 FyqsFTh_  
净利润 30 -20 KtcuGI/A  
42=/$V  
20×8年12月31日 20×7年12月31日 OWZ;X}x  
存货 16 000 12 000 Ao, <G.>R  
流动资产 60 000 50 000 Qov*xRO6  
总资产 100 000 90 000 %+oV-o\ #A  
流动负债 20 000 18 000 hu 5o{8[  
总负债 30 000 25 000 N=j$~,yG  
在审计过程中,约翰发现以下事项: T\ [CQO  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 5s:g(gy3BR  
借:银行存款5 820 000 q{XeRQ'/  
  财务费用 180 000 d Z x  
  贷:应收票据6 000 000 ^+}~"nvD  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: +wcif-  
借:营业外支出  3 000 000 ) ):w`^6  
  贷:预计负债 3 000 000 tja7 y"(]  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: w g^'oy  
借:预计负债   3 000 000  3il/{bgM  
  贷:银行存款  2 500 000 )CD-c z6n  
    营业外收入   500 000 Q6r7UM  
要求: 7 b 8pWM  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 I+rLKGZC  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: ok{ F=z  
(a)20×8年存货周转率 ?:3rVfO  
(b)20×8年销售毛利率 W#foVAi .  
(c)20×8年总资产净利率 ^qNZ!V4T  
(d)20×8年12月31日的流动比率 y'_2|5!Qs  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 7Mb-v}  
【答案】 w|:ev_c|  
(1)应选择营业收入作为计算重要性水平的基础。 ZOy^TR  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 >2mV {i&  
}tbZ[:T{K  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 KMXd  
销售毛利率=(64000-54000)/64000×100%=15.63% .[o`TlG%  
总资产净利率=30/[(100000+90000)/2]=0.03% O )INM  
流动比率=60000/20000=3 ztC>*SX  
(3) pE 6r7  
a.应建议做如下审计调整分录: 9`Xr7gmQf  
借:应收票据 6 000 000 3aFD*S  
  贷:短期借款 5 820 000 r[P+F  
    财务费用  180 000 o)M<^b3KO  
b.应建议做如下审计调整分录: lL*"N|Y  
借:预计负债 3 000 000 5}:`CC2,S~  
  贷:营业外支出 500 000 '~E=V:6  
    其他应付款 2 500 000 *z__$!LR  
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