John CPA is auditing the financial statements of

John，CPA，is auditing the financial statements of ABC Bank Co. for the year ended December 31，2008. The following information is available ：

(约翰，注册会计师’对ABC公司截止到2008年12月31日的财务报表进行审查。可用 的资料有：）

(a) John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10%.

(约翰评估了重大错报风险为80%，并计划将审计风险控制在10%。）

(b) John is testing the operating effectiveness of the loan approval procedure ( a control activity) related to granting loans. In 2008，ABC Bank granted to 10000 loans in total. John determined that the acceptable risk of assessing control risk too low is 10%. He selected a sample of 60 sampling units and tested without any deviation found. Some Poisson Risk Factors (Reliability Factors) are reprinted as follows ：

〔约翰在检测相关贷款审核手续（控制活动）的经营能力时得知：在2008年，ABC银 行总共获得10000元的贷款。约翰评定评估信赖过度风险为10%。他选择了 60个抽样单位 为样本，并且测试中没有发现任何偏差。一些Poisson风险因素（可靠性因素）如下：）

(c) John is using the Ratio Estimation Variable Sampling method to test the long-term loan balance at December 31，2008. The total recorded balance is RMB ￥300 billion. John designed a sample of 200 items from a population of 4000 items. The book value of the sample is RMB ￥ 16. 5 billion. However, the audited value is RMB ￥ 15. 6 billion.

(约翰使用了比率估计抽样来测试在2008年12月31日的长期负债金额。总共记录的金 额为人民币3000亿。约翰从总体为4000个项目中确定样本规模为200。样本的账面价值为 人民币165亿，审定金额为人民币156亿。）

(d) John is performing substantive procedures on interest income from short-term loan. The average annual market interest rate for short-term loan is 5 percent. The audited short-term loan bal-ances of ABC Bank Co. at the end of each month in 2008 are as follows ：

(约翰对短期贷款的利息收入实施实质性程序。短斯贷款的平均市场年利率为5%，ABC 银行在2008每月月末的审计短期贷款金额如下：)

Required ：

要求：

(5) Assume that after the tests mentioned in ( d) , John discovered that the interest income from short-term loan was understated by RMB ￥ 15. 6 billion. Prepare the adjusting accounting entry.

假定在完成了提到的（d.)步骤后，约翰发现短期贷款的利息收入被低估了 156亿，编 制调整会计分录：