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)。 CCp&+LRvR
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: _}3NLAqg
(Expressed in RMB thousands) *z6m644H
FINANCLAL STATEMENTS ITEMS tVqc!][
20×8 &N:`Rler
20×7 fYUbr"Oe
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Sales Q@5v> `
64000 ZxU3)`O
48000
iJVm=0WS^
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Cost of sales s8|Fe_
54000 *7UDTgY
42000 rUWC=?Q
Z[G:
Net profit r0j+
P%
30 WR5W0!'Tf
-20 zelM}/d
zot_ jSV
C[s='v~}
December 31, 20×8 D
9;s%
December 31, 20×7 I_
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f\h|Z*Bv
Inventory &hSF
16000 SJ).L.Cm6
12000 /\u1q<
w i=&W
Current assets gQ=l\/H
60000 E=L1q)
50000 U~s-'-C/
A`ScAzx5{
Total assets aa,^+^J
100000 _a-
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90000 BX-fV|
'q, L*
Current liabilities t:yJ~En]=
20000 D,&o=EU
18000 #B&%Y6E5
9f_Qs4
Total liabilities *4?%Y8;bF6
30000 x}X
hL
25000 K~Z$NS^W&
;noZmPa
Tv /?-`Y
During the audit, John has the following findings: <)VNEy'
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: 53O}`xX!6
Dr. Cash in Bank RMB 5820000 B
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Dr. Financial Expenses RMB 180000 ql(~3/kA_
Cr. Notes Receivable RMB 6000000 +puF0]TR,i
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: F%`O$uXA
Dr. Non-operating Expenses RMB 3000000 Fd1jElt
Cr. Provisions RMB 3000000 }x(Ewr
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 A? T25<}
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: [['
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Dr. Provisions RMB 3000000 ;$/]6@bqB
Cr. Cash in Bank RMB 2500000 k5o{mWI b
Cr. Non-operating Income RMB 500000 7 jiy9[
Required: #v}pn2g%>
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. NZ:KJ8ea"
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: bguTWI8bk
(a)Inventory Turnover Rate in 20×8;
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(b)Gross Profit Ratio in 20×8; JE ''Th}
(c)After Tax Return on Total Assets in 20×8; and lCiRvh1K
(d)Current Ratio as at December 31, 20×8 -mqL[ h,
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. Uo=_=.GQ
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 yL"UBe}v
以下是未经审计财务报表的部分信息: <(W:Q3?s
(单位:千元) GyLp&aa
项目 20×8 20×7 )2: ,E
营业收入 64 000 48 000 {I]>!V0j!
营业成本 54 000 42 000
( =t41-l
净利润 30 -20 Z^6qxZJ7
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20×8年12月31日 20×7年12月31日 !T$h?o
存货 16 000 12 000 Y20T$5{#
流动资产 60 000 50 000 cNiNLwc
总资产 100 000 90 000 IA^*?,A
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流动负债 20 000 18 000 2g$;ZBHO|8
总负债 30 000 25 000 LXf*
在审计过程中,约翰发现以下事项: qX:YI3:,@
(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: K-4o_:F
借:银行存款5 820 000 (R-(
财务费用 180 000 e1Bqd+
贷:应收票据6 000 000 7[It
(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: `[F[0fY-
借:营业外支出 3 000 000 -I.BQ
贷:预计负债 3 000 000 !<= ^&\A
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: rL|9Xru
借:预计负债 3 000 000 rHJtNN8$k
贷:银行存款 2 500 000 [BuAJ930#5
营业外收入 500 000 SshjUNx
要求: LZz]4Mf
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 uy8mhB+]
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: 2}U:6w
(a)20×8年存货周转率
R/Te;z
(b)20×8年销售毛利率
m*'87a9q0
(c)20×8年总资产净利率 1!&m1
(d)20×8年12月31日的流动比率 5;X3{$y
(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) A0 $ds
【答案】 3.w &e0Es
(1)应选择营业收入作为计算重要性水平的基础。 U)C>^ !Us
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 wPl9%
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(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ,nSapmg
销售毛利率=(64000-54000)/64000×100%=15.63% {) Pg N
总资产净利率=30/[(100000+90000)/2]=0.03% XU6SYC"t%~
流动比率=60000/20000=3 To =JE}jzo
(3) "Zu>cbE
a.应建议做如下审计调整分录: rFhi:uRV
借:应收票据 6 000 000 <~n%=^knE
贷:短期借款 5 820 000 O
7z5,-
财务费用 180 000 g<^-[w4/
b.应建议做如下审计调整分录: 1-~sj)*k
借:预计负债 3 000 000 \
k &ZA
贷:营业外支出 500 000 wG
X\ub#!
其他应付款 2 500 000 ub]"b[j\1