John CPA is auditing the financial statements of
John，CPA, is auditing the financial statements of Company A for the year ended December 31，2008. The un-audited information of selected financial statements items is as follows ：
During the audit, John has the following findings ：
(1) On December 31，2008，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 31，2008 as follows ：
Dr. Cash in Bank RMB 5820000
Dr. Financial Expenses RMB 180000
Cr. Notes Receivable RMB 6000000
(2) In June 2008，Company A provided guarantee for Company B,s borrowings from Bank C. In December 2008，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 31，2008， 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, 2009，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 ：
For Revenue and Net Profit，explain which one is more appropriate to be used to calculate planning materiality for Company A，s 2008 financial statements as a whole. Explain the reasons of that conclusion.
【中文翻译】注册会计师约翰负责审计A公司2008年12月31日的财务报表。 以下是未经审计财务报表的部分信息：
在审计过程中，约翰发现以下事项：
(1)2008年12月31日，A公司将未到期金额为人民币6000000元的商业承兑票据（附追索权）贴现，银行收取了人民币180000元的贴现利息。A公司在2008年12月31日作出会计分录：
借：银行存款 5820000
财务费用 180000
贷：应收票据 6000000
(2)2008年6月，A公司为B公司在C银行的贷款提供了担保。2008年12月，由于B公司未能及时偿还贷款，A公司被C银行起诉，要求偿还贷款3000000元。2008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公司作出以下会计分录：
借：营业外支出 3000000
贷：预计负债 3000000
2009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2500000元。A 公司支付了这笔款项，并于2009年1月末将作出如下会计分录：
借：预计负债 3000000
贷：银行存款 2500000
营业外收入 500000
要求：
在营业收入和净利润两者之中，选择一个用于计算A公司2008年度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。
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Revenue is more appropriate to be used to calculate planning materiality because revenue is more consistent and stable than net profit.、Net profit could be positive for one year and negative next year.
应选择营业收入作为计算重要性水平的基础。因为营业收入具有稳定性，净利润由亏转盈，不具有稳定性。