考试模拟试题会计师与企业.doc

1、谢谢阅读2016 年 ACCA 考试模拟试题：会计师与企业（3）On 1 June 2007 ， Bravado acquired 6% of the ordinary shares of Mixted. Bravado had treated this investment as available-for-sale in the financial statements to 51 May 2008 but had restated the investment at cost on Mixtedbecoming a subsidiary. On 1 June 2008 the ordin

2、ary shares of Mixted and， Bravado acquired a further 64% of gained control of the company. Theconsideration for the acquisitions was as follows：Holding Consideration$m1 June 2007 6% 101 June 2008 64% 118- -70% 128- -Under the purchase agreement of 1 June 2008， Bravado is required topay the former sh

3、areholders 50% of the profits of Mixted on 51 May 2010 for each of the financial years to 51 May 2009 and 51 May 2010. The fair value of this arrangement was estimated at $12 million at 1 June 2008 and at 51 May 2009 this value had not changed. This amount has not been included in the financial stat

4、ements.谢谢阅读谢谢阅读At 1 June 2008 ，the fair value of the equity interest in Mixted held by Bravado before the business combination was $15 million and the fair value ofthe non-controlling interest in Mixted was $55 million. The fair value of the identifiable net assets at 1 June 2008 of Mixted was $170

5、million (excludingdeferred tax assets and liabilities) ， and the retained earnings and other components of equity were $55 million and $7 million respectively. There had been no new issue of share capital by Mixted since the date of acquisition and the excess of the fair value of the net assets is d

6、ue to an increase in the valueof property ，plant and equipment (PPE)。The fair value of the PPE was provisional pending receipt of the final valuations for these assets. These valuations were received on 1 December 2008 and they resulted in a further increase of $6 million in the fair value ofthe net

7、 assets at the date of acquisition. This increase does not affect the fair value of the non-controlling interest. PPE is depreciated on the straight-line basis over seven years. The tax base of the identifiable net assets of Mixted was $166 million at 1 June 2008. The tax rate of Mixted is 50%.(iii)

8、 Bravado acquired a 10% interest in Clarity ， a public limited company ，on 1 June 2007 for $8 million. The investment was accounted foras an available-for-saleinvestmentand at 51 May 2008 ， its value was $9million. On 1 June 2008 ， Bravado acquired an additional 15% interest in Clarity for $11 milli

9、on and achieved significant influence. Clarity made profitsafter dividends of $6 million and $10 million for the years to 51 May 2008 and 51 May 2009.(iv) On 1 June 2007 ，Bravado purchased an equity instrument of 11 million dinars which was its fair value. The instrument was classified as谢谢阅读谢谢阅读ava

10、ilable-for-sale.Therelevantexchangeratesandfairvalueswereasfollows ：$ to dinars Fair value of instrument -dinars1 June 2007 4.5 1151 May 2008 5.1 1051 May 2009 4.8 7Bravado has not recorded any change in the value of the instrument since 51 May 2008. The reduction in fair value as at 51 May 2009 is

11、deemed to be as a result of impairment.(v) Bravado manufactures equipment for the retail industry. The inventory is currently valued at cost. There is a market for the part completed product at each stage of production. The cost structure of the equipment is as follows谢谢阅读谢谢阅读2017 会计从业会计电算化考点练习题及答案(

12、3)- 会计从业资格考试“ 2017会计从业会计电算化考点练习题及答案 (3) 供”考生参考。更多会计从业资格考试内容请访问会计从业资格。扫描 /长按下面二维码了解会计证改革政策谢谢阅读谢谢阅读扫描 /长按下面二维码免费做题、免费学直播课点击查看： 2017 会计从业会计电算化考点练习题及答案汇总谢谢阅读谢谢阅读票据管理应收管理模块的票据管理是对()的管理。谢谢阅读谢谢阅读A、商业承兑汇票B、银行承兑汇票C、银行本票谢谢阅读谢谢阅读D、支票【正确答案】 AB【答案解析】票据管理用来管理企业销售商品、提供劳务收到的银行承兑汇票或商业承兑汇票。谢谢阅读谢谢阅读会计报表会计报表按输出方式不同，通常分

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