2016年6月ACCA考试F7财务报告（International）真题（SectionB部分）
英语小笑话(总分：60.00，做题时间：195分钟)
一、Section B (总题数：3，分数：60.00)
1.On 1 October 2015, Zanda Co acquired 60% of Medda Co's equity shares by means of a share exchange of one new share in Zanda Co for every two acquired shares in Medda Co. In addition, Zanda Co will pay a further $0·54 per acquired share on 30 September 2016.
Zanda Co has not recorded any of the purcha consideration and its cost of capital is 8% per annum.
The market value of Zanda Co's shares at 1 October 2015 was $3·00 each.
The summarid statements of financial position of the two companies as at 31 March 2016 are:
The following information is relevant:
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(i) At the date of acquisition, Zanda Co conducted a fair value exerci on Medda Co's net asts which were equal to their carrying amounts (including Medda Co's financial ast equity investments) with the exception of an item of plant which had a fair value of $2·5 million below its carrying amount. The plant had a remaining uful life of 30 months at 1 October 2015.
The directors of Zanda Co are of the opinion that an unrecorded deferred tax ast of $1·2 million at 1 October 2015, relating to Medda Co's loss, can be relieved in the near future as a result of the acquisition. At 31 March 2016, the directors' opinion has not changed, nor has the value of the deferred tax ast.
(ii) Zanda Co's policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpo, a share price for Medda Co of $1·50 each is reprentative of the fair value of the shares held by the noncontrolling interest.
(iii) At 31 March 2016, Medda Co held goods in inventory which had been supplied by Zanda Co at a mark-up on cost of 35%. The goods had cost Medda Co $2·43 million.
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(iv) The financial ast equity investments of Zanda Co and Medda Co are carried at their fair values at 1 April 2015. At 31 March 2016, the had fair values of $6·1 million and $1·8 million respectively, with the change in Medda Co's investments all occurring since the acquisition on 1 October 2015.twitter 中文
(v) There is no impairment to goodwill at 31 March 2016.
Required:
Prepare the following extracts from the consolidated statement of financial position of Zanda Co as at 31 March 2016:
(i) Goodwill;
(ii) Retained earnings;
(iii) Non-controlling interest.
（分数：15.00）
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正确答案：(
enthusiastZanda Co – Extracts from the consolidated statement of financial position as at 31 March 2016
(ii) Consolidated retained earnings
每日一句英语
columnsMedda Co's inventory at 31 March 2016 is $2·43 million, at a mark-up on cost of 35% there would be $630,000 of unrealid profit (URP) (2,430 × 35/135) in inventory.
face to face(iii) Non-controlling interestspill
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Nonat Co is a manufacturer of domestic appliances. Its chairman is plead with the results for the year ended 31 December 2015 as they show a continuing improvement over recent past performance. However, the finance director says that a better asssment of the company's performance would be made by a comparison to other companies in the same ctor. The finance director has obtained some ratios for Nonat Co's business ctor, bad on a year end of 31 December 2015, which are:
