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请教一道问题! 急啊。。。高手进来。。

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dennis0528 发表于 2009-11-4 00:34:39 | 显示全部楼层 |阅读模式
The Statements of Financial Position (Balance Sheet) as at 31/12/2008 are as following:




Sun PLC
Moon PLC




£
£
ASSETS






Land and Building


300000
150000
Depreciation


120000
45000




180000
105000
Investment in Moon


165000
Current Assets:



Inventory



150000
45000

Trade Receivables


120000
60000

Moon
current account


15000

Bank




24000
12000
Total Assets


654000
222000




EQUITY AND LIABILITIES
Common share capital

264000
60000
General Reserves
A/P



30000
21000
Retained Earnings


150000
90000




444000
171000




Current Liabilities



Sun current account


15000

Trade payable



188994
27000

Other current liabilities


21006
9000
Total equity and liabilities

654000
222000




Statements of Comprehensive Income for the year ended 31/12/2008




Sales



300000
180000
Cost of Sales


90000
90000
Gross Profit


210000
90000
Expenses



88623
60000
Dividends received


5625
0
Profits before tax


127002
30000
Income tax expense


21006
9000

Additional Information:
Sun plc acquired 70% of the shares in Moon plc on 01/01/2008 when Moon's retained earnings were £60000 and the balance on Moon's General Reserve was £ 16 000. On the acquisition date, the fair value of Land was £20000 above book value. No adjustment has been made to this revaluation and there is no depreciation of land.

During the year, Sun plc sold Moon goods for £9000 plus a mark up of one-third. Half of these goods were still in inventory at the end of the year.

Goodwill suffered an impairment loss of 10%.

Required:
Prepare a consolidated statement of comprehensive income for the year ended 31/12/2008 and a statement of financial position (balance sheet) as at that date.

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 楼主| dennis0528 发表于 2009-11-4 00:36:42 | 显示全部楼层
会做的同学帮忙做做看啊。。。 自己做的总是错。。

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conanfan 发表于 2009-11-19 23:26:29 | 显示全部楼层
你总得说出来你错哪里才好帮你呀
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