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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)。 TxWj gW~  
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: :\Z0^{  
                         (Expressed in RMB thousands) q.7CPm+  
FINANCLAL STATEMENTS ITEMS |D~MS`~qd5  
20×8 d?mdw ?|  
20×7 r.GjM#X  
)94R\ f  
Sales e|LXH/H  
64000 ~gc)Ww0(Q  
48000 K&*FI (a  
x@~V975Y  
Cost of sales JoYzC8/r  
54000 V4H+m,R  
42000 eD3F%wxz  
aZRgd^4  
Net profit Q7\Ax0  
30 Ub$$wOsf  
-20 LtQy(F%8/  
82vx:*Ip!}  
bCF63(0  
December 31, 20×8 lVdExR>H  
December 31, 20×7 L8fr uwb  
tv2dyC&a  
Inventory R&QT  'i  
16000 Tla*V#:Ve  
12000 rW^&8E[  
6 D O E6  
Current assets KK+Mxoj,  
60000 k[p  
50000 7qk61YBL z  
aE"t['  
Total assets Km?i{TW  
100000 HUJ $e2[  
90000 x>@U qUJV  
Qi%A/~  
Current liabilities JnZxP> 2B  
20000 rcK*",>  
18000 F8/@/B  
~-6;h.x=  
Total liabilities TCEbz8ql  
30000 (<CLftQKg  
25000 bk<3oI  
m^7pbJ\|  
+G~b-}  
During the audit, John has the following findings: Rq 7ksTo  
(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: 01Aa.i^d(  
Dr. Cash in Bank  RMB 5820000 ^c5(MR7LD  
Dr. Financial Expenses RMB 180000 QNo}nl /N  
Cr. Notes Receivable RMB 6000000 b?$3jOtW  
(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: 0KZ 3h|4lP  
Dr. Non-operating Expenses RMB 3000000 25(\'484>  
Cr. Provisions RMB 3000000 nRGH58  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 $Z j.  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ,d7@*>T&  
Dr. Provisions RMB 3000000 q =bX HtU  
Cr. Cash in Bank RMB 2500000 ";~#epPkX  
Cr. Non-operating Income RMB 500000 T:ck/:ZH  
Required: CUG6|qu  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. y.nw6.`MR  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: ~i \69q%  
(a)Inventory Turnover Rate in 20×8; 5Z:HCp-aG  
(b)Gross Profit Ratio in 20×8; WC4Il C  
(c)After Tax Return on Total Assets in 20×8; and )Q8Q#S  
(d)Current Ratio as at December 31, 20×8 qg O)@B+  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. @dXf_2T v=  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 =k_u5@.Z  
以下是未经审计财务报表的部分信息: %%_90t  
                             (单位:千元) 34U~7P r9  
项目 20×8 20×7 }vi%pfrB  
营业收入 64 000 48 000 SlZu-4J.-  
营业成本 54 000 42 000 Y /+ D4^ L  
净利润 30 -20 ~t}:vGDj  
uC3$iY:_e  
20×8年12月31日 20×7年12月31日 ?Cws25G  
存货 16 000 12 000 TKE)NIa  
流动资产 60 000 50 000 ?YS`?Rr  
总资产 100 000 90 000 1pn167IQL  
流动负债 20 000 18 000 uODsXi{z  
总负债 30 000 25 000 Li'T{0)1)  
在审计过程中,约翰发现以下事项: "7 l}X{b  
(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: ._yr7uY[M  
借:银行存款5 820 000 3w@)/ujn  
  财务费用 180 000 rf~Ss<  
  贷:应收票据6 000 000 h{m]n!  
(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: FLWz7Rj  
借:营业外支出  3 000 000 52"/Zr}j  
  贷:预计负债 3 000 000 ]oY~8HW  
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: LD NpEX~  
借:预计负债   3 000 000  nuQ"\ G  
  贷:银行存款  2 500 000 ]D%[GO//!  
    营业外收入   500 000 -or9!:8  
要求: r*g _  
(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。 RI`A<*>w  
(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: giTlXz3D9  
(a)20×8年存货周转率 #?/.LMn{  
(b)20×8年销售毛利率 (=X16}n:>  
(c)20×8年总资产净利率 }O>IPRZ  
(d)20×8年12月31日的流动比率 A@#dv2JzP  
(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) brFOQU?  
【答案】 j]P|iL  
(1)应选择营业收入作为计算重要性水平的基础。 nQ+{1 C  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 U` U/|@6  
u Qj#U m8  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 rS jC/O&b  
销售毛利率=(64000-54000)/64000×100%=15.63% E|6|m8  
总资产净利率=30/[(100000+90000)/2]=0.03% O e#k|  
流动比率=60000/20000=3 <omz9d1  
(3) UX0tI0.tg  
a.应建议做如下审计调整分录: ZTun{Dw{  
借:应收票据 6 000 000  2AluH8X/  
  贷:短期借款 5 820 000 =SdWU}xn2  
    财务费用  180 000 P~#jvm!  
b.应建议做如下审计调整分录: *qqFIp^  
借:预计负债 3 000 000 .UDZW*  
  贷:营业外支出 500 000 Vg3&:g5 /  
    其他应付款 2 500 000 !6KEW,  
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