问题 问答题

某注册会计师于2011年1月10日~1月20日,对某小型制造公司2010年度的财务报表进行详细审计,在审计过程中发现的全部核算误差如下:【事项1】对资产负债表“累计折旧”项目进行复算,10月份投产一条生产流水线年度内应提折旧50000元,未予计提。该生产线所生产的产品年内已销售80070,并无年末在产品。【事项2】对产成品监盘时,发现有长期积压而无销路的一批产成品120000元,经技术鉴定该批产成品已完全丧失使用价值。【事项3】资产负债表中“长期待摊费用”项目与“长期待摊费用”总账账户期末余额核对相符,同明细分类账户核对也相符。但“长期待摊费用”有一预付广告费用明细账户,其借方有一笔9月份支付给某广告公司当年度的广告费36000元,进一步检查记账凭证所附原始凭证,发现属实并已用转账支票付讫。经查证,该笔广告费年内尚未摊销。【事项4】资产负债表“存货”项目余额同“存货”明细表合计核对相符;“存货”明细表中产成品明细表同产成品明细账户核对时,发现某种产成品12月份发出未按规定的加权平均法计算的销货成本560000元入账,而是按计划成本计为480000元。【要求】假设该小型制造公司适用的所得税率为25%,不考虑利润分配和损益结转,也不考虑重要性水平,针对以上各事项编制调整分录。

答案

参考答案:[调整分录1]被审计公司制造费用少计50000元,致使营业成本少计50000*80%=40000(元),产成品少计50000*20%=10000(元)。因此,审计调整分录为:借:营业成本 40000存货(库存商品) 10000贷:固定资产(累计折旧) 50000[调整分录2]被审计公司长期积压而完全丧失使用价值的存货,应将其账面价值全部转为当期损益,调整分录为:借:资产减值损失 120000贷:存货(库存商品) 120000[调整分录3]被审计公司当年发生的广告费应全部作为当年的营业费用,不应挂在“长期待摊费用”账上,调整分录为:借:营业费用 36000贷:长期待摊费用 36000[调整分录4]计价错误,导致营业成本少计80000元(560000-480000),调整分录为:借:营业成本 80000贷:存货(库存商品) 80000[调整分录5]以上错报漏报导致利润虚增:40000+120000+36000+80000=276000(元)。于是,所得税多计276000*25%=69000(元)。通过利润影响所得税的调整分录为:借:应交税费——应交所得税 69000贷:所得税费用 69000在不考虑利润分配和损益结转时,因未分配利润多计(276000-69000)=207000(元),应在调整“资产负债表”项目时直接从“未分配利润”项目中减去。

单项选择题 案例分析题
阅读理解

Three Boys and a Dad

Brad closed the door slowly as Sue left home to visit her mother. Expecting a whole day to relax, he was thinking whether to read the newspaper or watch his favourite TV talk show on his first day off in months. “This will be like a walk in the park,” he’d told his wife. “I’ll look after the kids, and you can go visit your mom.”

Things started well, but just after eight o’clock, his three little “good kids”—Mike, Randy, and Alex—came down the stairs in their night clothes and shouted “breakfast, daddy.” When food had not appeared within thirty seconds, Randy began using his spoon on Alex’s head as if it were a drum. Alex started to shout loudly in time to the beat(节拍). Mike chanted “Where’s my toast, where’s my toast” in the background. Brad realized his newspaper would have to wait for a few seconds.

Life became worse after breakfast. Mike wore Randy’s underwear on his head. Randy locked himself in the bathroom, while Alex shouted again because he was going to wet his pants. Nobody could find clean socks, although they were before their very eyes. Someone named “Not Me” had spilled a whole glass of orange juice into the basket of clean clothes. Brad knew the talk show had already started.

By ten o’clock, things were out of control. Alex was wondering why the fish in the jar refused his bread and butter. Mike was trying to show off his talent by decorating the kitchen wall with his colour pencils. Randy, thankfully, appeared to be reading quietly in the family room,but closer examination showed that he was eating apple jam straight from the bottle with his hands. Brad realised that the talk show was over and reading would be impossible.

At exactly 11:17, Brad called the daycare centre (日托所).“I suddenly have to go into work and my wife’s away. Can I bring the boys over in a few minutes?” The answer was obviously “yes” because Brad was smiling.

小题1:When his wife left home. Brad expected to          .

A.go out for a walk in the park

B.watch TV talk show with his children

C.enjoy his first day off work

D.read the newspaper to his children小题2:Which of the following did Randy do?

A.Drawing on the wall

B.Eating apple jam

C.Feeding the fish.

D.Reading in a room小题3:Why did Brad ask the daycare centre for help?

A.Because he wanted to clean up his house.

B.Because he suddenly had to go to his office

C.Because he found it hard to manage his boys home.

D.Because he had to take his wife back小题4:This text is developed          .

A.by space

B.by comparison

C.by process

D.by time