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2016年ACCA考试模拟试题:会计师与企业(2)

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2016年ACCA考试模拟试题:会计师与企业(2) <br />1 Bravado,a public limited company,has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 51 May 2009: Bravado Message Mixted <br /> <br />$m $m $m <br /> <br />Assets: <br /> <br />Non-current assets <br /> <br />Property,plant and equipment 265 250 161 <br /> <br />Investments in subsidiaries <br /> <br />Message 500 <br /> <br />Mixted 128 <br /> <br />Investment in associate - Clarity 20 <br /> <br />Available-for-sale financial assets 51 6 5 <br /> <br />- - - <br /> <br />764 256 166 <br /> <br />- - - <br /> <br />Current assets: <br /> <br />Inventories 155 55 75 <br /> <br />Trade receivables 91 45 52 <br /> <br />Cash and cash equivalents 102 100 8 <br /> <br />- - - <br /> <br />528 200 115 <br /> <br />- - - <br /> <br />Total assets 1,092 456 279 <br /> <br />- - - <br /> <br />Equity and liabilities: <br /> <br />Share capital 520 220 100 <br /> <br />Retained earnings 240 150 80 <br /> <br />Other components of equity 12 4 7 <br /> <br />- - - <br /> <br />Total equity 772 574 187 <br />

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发布时间:2023-01-16 15:05:42 页数:3
价格:¥3 大小:11.36 KB
文章作者:U-2005

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