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2016年ACCA《会计师与企业》模拟训练精选(2)

来源 :中华考试网 2016-06-27

  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

  $m $m $m

  Assets:

  Non-current assets

  Property,plant and equipment 265 250 161

  Investments in subsidiaries

  Message 500

  Mixted 128

  Investment in associate - Clarity 20

  Available-for-sale financial assets 51 6 5

  - - -

  764 256 166

  - - -

  Current assets:

  Inventories 155 55 75

  Trade receivables 91 45 52

  Cash and cash equivalents 102 100 8

  - - -

  528 200 115

  - - -

  Total assets 1,092 456 279

  - - -

  Equity and liabilities:

  Share capital 520 220 100

  Retained earnings 240 150 80

  Other components of equity 12 4 7

  - - -

  Total equity 772 574 187

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