[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fjSU_3YE-te2mczgLpLURhtCNQGvLAzyqsuVXiP167sg":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2023-12-30 04:52:08",124176018,[8,9,10,11],"$1,000,000","$6,000,000","$3,000,000","$7,000,000",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},24,"f65f5926e3d5d5e4782fc55b2e2d1eec","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F25b30343053994e8940089572d36015b.jpg","FA（财务会计）","8089394f11444f1fab0ae599e1edb404","第17章测试","Hard acquired 80% of the equity share capital of Work on 1 April 20X8. The summarised statement of profit or loss for the year-ended 31 March 20X9 is as follows: Revenue: Hard $120,000;Work$48,000 Cost of sales:Hard $ 84,000;Work$40,000 Gross profit:Hard $36,000;Work$ 8,000 Distribution costs:Hard $5,000;Work$ 100 Administration expenses:Hard $7,000;Work$ 300 Profit from operations:Hard $24,000;Work$ 7,600 Investment income:Hard$ 150 Finance costs:Work $400 Profit before tax:Hard $24,150;Work$7,200 Tax:Hard $6,000;Work$ 1,200 Profit for the year:Hard $ 18,150 ;Work$6,000During the year Hard sold Work some goods for $24m, these had originally cost $18m. At the year- end Work had sold half of these goods to third parties.Note: in the exam, all questions will be independent, and not based on a common scenario.381 What is the provision for unrealised profit (PURP) adjustment for the year-ended 31 March 20X9?( )",[21,33,42,51,59,68,77,86,89,98],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2023-12-30 04:52:07",124175983,[26,27,28,29],"$600,000","$300,000","$800,000","$Nil","373 At 1 January 20X4 Yogi acquired 80% of the share capital of Bear for $1,400,000. At that date the share capital of Bear consisted of 600,000 equity shares of $0.50 each and its reserves were $800,000. The fair value of the non-controlling interest was valued at $300,000 at the date of acquisition.In the consolidated statement of financial position of Yogi and its subsidiary Bear at31 December 20X8, what amount should appear for goodwill? ( )","v1",0,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],124175989,[37,38,39,40],"$400,000","$438,000","$416,000","$404,000","374 At 1 January 20X8 Tom Co acquired 80% of the share capital of Jerry Co for $100,000. At that date the share capital of Jerry Co consisted of 50,000 equity shares of $1 each and its reserves were $30,000. At 31 December 20X9 the reserves of Tom Co and Jerry Co were as follows:Tom Co $400,000Jerry Co $50,000In the consolidated statement of financial position of Tom and its subsidiary Jerry at 31 December 20X9, what amount should appear for group reserves?( )",{"answer":43,"createTime":23,"id":44,"options":45,"question":50,"source":31,"type":32},[],124175999,[46,47,48,49],"$45,000","$15,000","$25,000","$5,000","375 At 1 January 20X6 Fred Co acquired 75% of the share capital of Barney Co for $65,000. At that date the share capital of Barney Co consisted of 20,000 equity shares of $1 each and its reserves were $40,000. The fair value of the non-controlling interest was valued at $20,000 at 1 January 20X6.In the consolidated statement of financial position of Fred Co and its subsidiary Barney Co at 31 December 20X9, what amount should appear for goodwill? ( )",{"answer":52,"createTime":23,"id":53,"options":54,"question":58,"source":31,"type":32},[],124176007,[48,55,56,57],"$27,000","$28,000","$31,000","376 At 1 January 20X6 Gary Co acquired 60% of the share capital of Barlow Co for $35,000. At that date the share capital of Barlow Co consisted of 20,000 equity shares of $1 each and its reserves were $10,000. At 31 December 20X9 the reserves of Gary Co and Barlow Co were as follows:Gary Co $40000Barlow Co $15,000At the date of acquisition the fair value of the non-controlling interest was valued at $25,000. In the consolidated statement of financial position of Gary Group at 31 December 20X9, what amount should appear for non-controlling interest? ( )",{"answer":60,"createTime":23,"id":61,"options":62,"question":67,"source":31,"type":32},[],124176009,[63,64,65,66],"$55,250","$50,000","$76,250","$5,250","377 At 1 January 20X8 Williams acquired 65% of the share capital of Barlow for $300,000. At that date the share capital of Barlow consisted of 400,000 equity shares of $0.50 each and its reserves were $60,000. At 31 December 20X9 the reserves of Williams and Barlow were as follows:Williams $200,000Barlow $75,000The fair value of the non-controlling interest was valued at $50,000 at the date of acquisition. In the consolidated statement of financial position of Williams Group at 31 December 20X9, what amount should appear for non-controlling interest?( )",{"answer":69,"createTime":23,"id":70,"options":71,"question":76,"source":31,"type":32},[],124176012,[72,73,74,75],"Payables: $460,000 Receivables:$660,000","Payables: $306,000 Receivables:$660,000","Payables: $294,000 Receivables:$694,000","Payables: $294,000 Receivables:$654,000","378 The following are extracts from the statements of financial position of Dora and Diego: Dora Diego $000 $000 Current assets Inventory 200 100 Receivables 540 160 Cash 240 80 Current liabilities Payables 320 180Dora's statement of financial position includes a receivable of $40,000 due from Diego.In the consolidated statement of financial position what will be the correct amounts for receivables and payables?( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":31,"type":32},[],124176015,[81,82,83,84],"$100","$150","$240","$120","379 Salt owns 70% of Pepper and sold goods to Pepper valued at $1,500 at a mark-up of 20%. 40% of these goods were sold on by Pepper to external parties at the year end.What is the provision for unrealised profit (PURP) adjustment in the group financial statements?( )",{"answer":87,"createTime":5,"id":6,"options":88,"question":19,"source":31,"type":32},[],[8,9,10,11],{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":31,"type":32},[],124176020,[93,94,95,96],"$1,200,000","$4,800,000","$3,630,000","$1,440,000","Hard acquired 80% of the equity share capital of Work on 1 April 20X8. The summarised statement of profit or loss for the year-ended 31 March 20X9 is as follows:Revenue: Hard $120,000;Work$48,000Cost of sales:Hard $ 84,000;Work$40,000Gross profit:Hard $36,000;Work$ 8,000Distribution costs:Hard $5,000;Work$ 100Administration expenses:Hard $7,000;Work$ 300Profit from operations:Hard $24,000;Work$ 7,600Investment income:Hard$ 150Finance costs:Work $400Profit before tax:Hard $24,150;Work$7,200Tax:Hard $6,000;Work$ 1,200Profit for the year:Hard $ 18,150 ;Work$6,000During the year Hard sold Work some goods for $24m, these had originally cost $18m. At the year- end Work had sold half of these goods to third parties.Note: in the exam, all questions will be independent, and not based on a common scenario.382 What is the total share of group profit attributable to non-controlling interest?( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":31,"type":32},[],124176021,[102,103,104,105],"Sales:$144,000,000 Cost of sales:$100,000,000","Sales:$168,000,000 Cost of sales:$97,400,000","Sales:$192,000,000 Cost of sales:$100,600,000","Sales:$144,000,000 Cost of sales:$103,000,000","Hard acquired 80% of the equity share capital of Work on 1 April 20X8. The summarised statement of profit or loss for the year-ended 31 March 20X9 is as follows:Revenue: Hard $120,000;Work$48,000Cost of sales:Hard $ 84,000;Work$40,000Gross profit:Hard $36,000;Work$ 8,000Distribution costs:Hard $5,000;Work$ 100Administration expenses:Hard $7,000;Work$ 300Profit from operations:Hard $24,000;Work$ 7,600Investment income:Hard$ 150Finance costs:Work $400Profit before tax:Hard $24,150;Work$7,200Tax:Hard $6,000;Work$ 1,200Profit for the year:Hard $ 18,150 ;Work$6,000During the year Hard sold Work some goods for $24m, these had originally cost $18m. At the year- end Work had sold half of these goods to third parties.Note: in the exam, all questions will be independent, and not based on a common scenario.383 What is the total amount for revenue and cost of sales to be shown in the consolidated statement of profit or loss for the year-ended 31 March 20X9? ( )"]