中級會計(jì)輔導(dǎo)ppt課件-在線瀏覽
2025-02-24 07:13本頁面
【正文】 ed B/S 1. Goodwill calculation investment 450 Less Parent’s share of share capital and reserve at the date of acquisition 80%*(350+100) (360) Goodwill 90 2. Cash in transit: Beijing sent cheque to Zhuhai: 163。30,000 in Zhuhai’s accounts and a payables balance of 163。1 ordinary) 550 100 Reserves 1110 750 Equity 1610 850 Debenture Loans 300 300 Current Liabilities: Payables 173 200 Amounts payable to Zhuhai 27 Payables 200 100 2360 1450 BALANCE SHEET as at 31 Dec. 2022 Additional information: ? During the year, Zhuhai had sold goods which it had bought for 163?！?00 163。450,000. The retained earnings of Zhuhai plc at the date of acquisition were 163。Intermediate Accounting By Vivian 周卉 13286006815 Tutorial Class 5 Review for Final Exam Final Exam Key points ? accounts Consolidated ine statement and balance sheet ? for fixed assets: Purpose and methods of depreciation, advantage and disadvantage of different methods. Caculation of new depn expense after the change in useful life or revaluation of fixed asset Final Exam Key points calculation, Advantage and disadvantage of EPS. Weighted average no. of shares calculation of fixed assets or goodwill: Definition of impairment loss。 In what situation will a pany carry out an impairment review and how Allocation of impairment loss 1. Consolidated Accounts Example 1 ? Beijing plc owns 80% of the shares of Zhuhai plc. The purchase consideration was 163。350,000. ? The summarised financial statements of the two panies for the year ended 31 December 2022 were as follows: INCOME STATEMENTS as at 31 Dec. 2022 Beijing Zhuhai 163。’000 Revenue 3300 2100 Cost of sales 1600 1200 Gross profit 1700 900 Admin expense 80 50 Selling expense 820 250 Profit before tax 800 600 Ine tax 400 300 Profit after tax for the year 400 300 Retained Earnings b/fwd 710 450 Retained Earnings c/fwd 1110 750 Beijing Zhuhai Noncurrent Assets 1360 1200 Investment in Zhuhai 450 Inventory 200 100 Receivables 250 100 Amounts receivable from Beijing 30 Cash at Bank 100 20 Total Assets 2360 1450 Share Capital (163。200,000, to Beijing with a markup of 30%. At the end of the year 20% of these were unsold by Beijing by the year end. ? A review of group current accounts showed a receivables balance of 163。27,000 in Beijing’s accounts. This is due to cash in transit: Beijing had dispatched a cheque of 163。3K Zhuhai’s cash: + 3 Zhuhai’s Receivable: 3 Cancel 163。1 ordinary) 90 Goodwill 1450 100 200 300 850 750 1450 20 30 100 100 1200 Zhuhai 3411 2360 300 (200+100) 200 Payables 0 (can
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