您现在的位置:首页 > 会计考试 > acca > 考试题库 > 题库 >

2019年3月acca F阶段每日一练进入阅读模式

2019年3月acca F阶段每日一练 进入阅读模式 点我咨询

2019-03-12 17:05:57| 来源:中公财经网

小伙伴们,acca考试练习题来啦!报名2019年acca考试的小伙伴们要开始着手学习了。这里是中公小编为大家收集的关于acca考试的题目,大家除了看教材之外,练习题也一定要坚持每天练一练,这样才会积少成多,在考试中游刃有余,取得好成绩!

 

 

(acca问答题)

1 Below are the summarised statements of financial position for three companies as at 31 March 2009:

Notes:

Pacemaker is a public listed company that acquired the following investments:

(i) Investment in Syclop

On 1 April 2007 Pacemaker acquired 116 million shares in Syclop for an immediate cash payment of

$210 million and issued at par one 10% $100 loan note for every 200 shares acquired. Syclop’s retained

earnings at the date of acquisition were $120 million.

(ii) Investment in Vardine

On 1 October 2008 Pacemaker acquired 30 million shares in Vardine in exchange for 75 million of its own

shares. The stock market value of Pacemaker’s shares at the date of this share exchange was $1·60 each.

Pacemaker has not yet recorded the investment in Vardine.

(iii) Pacemaker’s other investments, and those of Syclop, are available-for-sale investments which are carried at their

fair values as at 31 March 2008. The fair value of these investments at 31 March 2009 is $82 million and

$37 million respectively.

Other relevant information:

(iv) Pacemaker’s policy is to value non-controlling interests at their fair values. The directors of Pacemaker assessed

the fair value of the non-controlling interest in Syclop at the date of acquisition to be $65 million.

There has been no impairment to goodwill or the value of the investment in Vardine.

(v) At the date of acquisition of Syclop owned a recently built property that was carried at its (depreciated)

construction cost of $62 million. The fair value of this property at the date of acquisition was $82 million and it

had an estimated remaining life of 20 years.

For many years Syclop has been selling some of its products under the brand name of ‘Kyklop’. At the date of

acquisition the directors of Pacemaker valued this brand at $25 million with a remaining life of 10 years. The

brand is not included in Syclop’s statement of financial position.

The fair value of all other identifiable assets and liabilities of Syclop were equal to their carrying values at the

date of its acquisition.

(vi) The inventory of Syclop at 31 March 2009 includes goods supplied by Pacemaker for $56 million (at selling

price from Pacemaker). Pacemaker adds a mark-up of 40% on cost when selling goods to Syclop. There are no

intra-group receivables or payables at 31 March 2009.

(vii) Vardine’s profit is subject to seasonal variation. Its profit for the year ended 31 March 2009 was $100 million.

$20 million of this profit was made from 1 April 2008 to 30 September 2008.

(viii)None of the companies have paid any dividends for many years.

Required:

Prepare the consolidated statement of financial position of Pacemaker as at 31 March 2009.

(25 marks)

 

 

1 2

(责任编辑:lxmoffcn)
THE END  

声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。

返回顶部

免责声明:本站所提供试题均来源于网友提供或网络搜集,由本站编辑整理,仅供个人研究、交流学习使用,不涉及商业盈利目的。如涉及版权问题,请联系本站管理员予以更改或删除。

中公教育

回复“2022”领取备考大礼包

点我咨询

热门招聘关注查看备考干货关注查看实时互动关注查看

猜你喜欢 换一换  

微信公众号
微博二维码
咨询电话

400 6300 999

在线客服 点击咨询

投诉建议:400 6300 999