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[课程相关] 2011年ACCA考试模拟试题(2)

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zingjhu 发表于 2013-6-26 10:02:59 | 显示全部楼层 |阅读模式
  1 Bravado,a public limited company,has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 31 May 2009:

  Bravado Message Mixted

  $m $m $m

  Assets:

  Non-current assets

  Property,plant and equipment 265 230 161

  Investments in subsidiaries

  Message 300

  Mixted 128

  Investment in associate - Clarity 20

  Available-for-sale financial assets 51 6 5

  764 236 166

  Current assets:

  Inventories 135 55 73

  Trade receivables 91 45 32

  Cash and cash equivalents 102 100 8


  328 200 113

  Total assets 1,092 436 279

  Equity and liabilities:

  Share capital 520 220 100

  Retained earnings 240 150 80

  Other components of equity 12 4 7

  Total equity 772 374 187
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