来源:ACCA/CAT 发布时间:2012-02-04 ACCA/CAT视频 评论
为了帮助考生系统的复习ACCA考试全面的了解2011年ACCA考试的相关重点,小编特编辑汇总了2011年ACCA考试模拟试题,希望对您参加本次考试有所帮助!!
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
2011年ACCA/CAT历年真题
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