六、英文附加題(本題型共1題，共10分。有小數點的，保留兩位小數。小數點兩位后四舍五入。用英文在答題卷上解答，答在試題卷上無效)。

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)

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.

【中文翻譯】注冊會計師約翰負責審計A公司20×8年12月31日的財務報表。

以下是未經審計財務報表的部分信息：

(單位：千元)

在審計過程中，約翰發現以下事項：

(1)20×8年12月31日，A公司將未到期金額為人民幣6 000 000元的商業承兌票據(附追索權)貼現，銀行收取了人民幣180 000元的貼現利息。A公司在20×8年12月31日做會計分錄：

借：銀行存款5 820 000

財務費用 180 000

貸：應收票據6 000 000

(2) 20×8年6月，A公司為B公司在C銀行的貸款提供了擔保。20×8年12月，由于B公司未能及時償還貸款，A公司被銀C行起訴，要求償還貸款3 000 000元。20×8年12月31日官司尚未判決，根據管理層對擔保損失的合理性估計，A公司做出以下會計分錄：

借：營業外支出 3 000 000

貸：預計負債 3 000 000

20×9年1月10日，A公司收到法院判決：A公司應賠償C銀行人民幣 2 500 000元。A公司支付了這筆款項，并于20×9年1月末將做出如下會計分錄：

借：預計負債 3 000 000

貸：銀行存款 2 500 000

營業外收入 500 000

要求：

(1)在營業收入和凈利潤兩者之中，選擇一個用于計算A公司20×8年財務報表層次的計劃重要性水平，兩者中哪一個更合適一些?并說明理由。

(2)根據以上未經審計的財務報表信息，運用分析程序分析重大錯報風險，請計算以下比率：

(a)20×8年存貨周轉率

(b)20×8年銷售毛利率

(c)20×8年總資產凈利率

(d)20×8年12月31日的流動比率

(3)根據上述事項，注冊會計師約翰應提出哪些審計調整建議，并列示調整分錄。(調整分錄不考慮所得稅的影響)

【答案】

(1)應選擇營業收入作為計算重要性水平的基礎。

因為營業收入具有穩定性，凈利潤有虧轉盈，不具有穩定性。

(2)存貨周轉率=54 000/[(16000+12000)/2]=3.86

銷售毛利率=(64000-54000)/64000×100%=15.63%

總資產凈利率=30/[(100000+90000)/2]=0.03%

流動比率=60000/20000=3

(3)

a.應建議做如下審計調整分錄：

借：應收票據 6 000 000

貸：短期借款 5 820 000

財務費用 180 000

b.應建議做如下審計調整分錄：

借：預計負債 3 000 000

貸：營業外支出 500 000

其他應付款 2 500 000

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（責任編輯：wrr）

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