中級(jí)會(huì)計(jì)輔導(dǎo)ppt課件-文庫(kù)吧資料
2025-01-13 07:13本頁(yè)面
【正文】 Practical example 5 Jay plc’s profit after tax and minority interest was 163。163。= 163。 ? 163。2 ? 163。 20220 Required: ? Calculate the EPS for this year Example 4 ? fraction as at 31 April: ? 12022+(12022*1/4) = 5 ? 12022 4 ? of theoretical Exrights price 理論除權(quán)價(jià)格 ? 163。 1 per share on the basis of 2 for 5 held (Market price of the share before rights issue was 163。16000/(306) = 163。15,000/30 = 163。12022 = 163。12022 Revaluation surplus: = 163。16,000. The fixed asset has an estimated useful life of 30 years which still holds true. Calculate : The NBV The old annual depreciation charge The new annual depreciation charge Practical example 3 NBV at the date of revaluation : 163。s profit after tax minus unrealized profit ? 300*20% 12*20% = information B/S P/L Consolidated ine statement earning b/wd for the group ? retained earning b/wd for parent 710 ? Parent’s share of post acquisition profit b/wd (450350)*80%= 80 retained earning b/wd for the group 790 sales and cost of sales sales: 3300+(2100 260) =5140 cost of sales: (1600 260)+1200+ 12URP=2552 information B/S P/L 688 300 400 Profit after tax (300*20% 12*20% ) Minority interest 750 450 300 300 600 250 50 900 1200 2100 Zhuha 1110 Retained Earnings c/fwd 790 710 Retained Earnings b/fwd 400 Profit for the year 700 (400+300) 400 Ine tax 1388 800 Profit before tax 1070 (820+250) 820 Selling expense 130 (80+50) 80 Admin expense 2588 1700 Gross profit 2552 (1600 260 +1200+ 12) 1600 Cost of sales 5140 (3300+2100 260) 3300 Revenue Group Beijing INCOME STATEMENTS Fixed Assets Practical example 2 Simple plc has purchased a car. The details are as follows: Cost of machine $800,000 Residual value $104000 Estimated life 4 years 1.) Calculate:the annual depreciation charge using the a) straightline method, b) diminishing balance and b) sum of digits method 2.) Comment on which depreciation method is the most appropriate in this case and why. 3.) Explain the purpose of recording depreciation on fixed assets Practical example 2 straight line ? $,000 ? Cost 800 ? Depreciation for year 1 174 ? Net book value 626 ? Depreciation for year 2 174 ? Net book value 452 ? Depreciation for year 3 174 ? Net book value 278 ? Depreciation for year 4 174 ? Residual value 104 Cost estimated residual value = depn. charge per year Estimated economic life
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