2011年ACCA考试模拟试题(2)

发布时间:2014-02-26 共2页

 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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