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2009年注册会计师旧制度《审计》试题及答案解析

根据广大热心学员提供的资料和网校核对整理,现正式推出2009年的注会旧制度《审计》试题及参考答案,欢迎大家进行讨论!

  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)。

  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:

  (Expressed in RMB thousands)

FINANCLAL STATEMENTS ITEMS 20×8 20×7
Sales 64000 48000
Cost of sales 54000 42000
Net profit 30 -20
December 31, 20×8 December 31, 20×7
Inventory 16000 12000
Current assets 60000 50000
Total assets 100000 90000
Current liabilities 20000 18000
Total liabilities 30000 25000

  During the audit, John has the following findings:

  (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:

  Dr. Cash in Bank RMB 5820000

  Dr. Financial Expenses RMB 180000

  Cr. Notes Receivable RMB 6000000

  (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:

  Dr. Non-operating Expenses RMB 3000000

  Cr. Provisions RMB 3000000

  On January 10, 20×9,Company A received a judgment on repaying RMB 2500000

  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:

  Dr. Provisions RMB 3000000

  Cr. Cash in Bank RMB 2500000

  Cr. Non-operating Income RMB 500000

  Required:

  (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.

  (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:

  (a)Inventory Turnover Rate in 20×8;

  (b)Gross Profit Ratio in 20×8;

  (c)After Tax Return on Total Assets in 20×8; and

  (d)Current Ratio as at December 31, 20×8

  (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.

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在线名师:徐经长老师
  中国人民大学商学院教授,博士生导师,中国人民大学商学院MPAcc...[详细]
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