Patula Co acquired 80% of Sanka Co on 1 October 20X5. At this date, some of Sanka Co’s inv

entory had a carrying amount of $600,000 but a fair value of $800,000. By 31 December 20X5, 70% of this inventory had been sold by Sanka Co.

The individual statements of financial position at 31 December 20X5 for both companies show the following:

Patula Co acquired 80% of Sanka Co on 1 October 20

What will be the total inventories figure in the consolidated statement of financial position of Patula Co as at 31 December 20X5？

A.$5,250,000

B.$5,330,000

C.$5,130,000

D.$5,238,000

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第1题

Caddy Co acquired 240,000 of Ambel Co’s 800,000 equity shares for $6 per share on 1 O

ctober 20X4. Ambel Co’s profit after tax for the year ended 30 September 20X5 was $400,000 and it paid an equity dividend on 20 September 20X5 of $150,000.

On the assumption that Ambel Co is an associate of Caddy Co, what would be the carrying amount of the investment in Ambel Co in the consolidated statement of financial position of Caddy Co as at 30 September 20X5？

A、$1,560,000

B、$1,395,000

C、$1,515,000

D、$1,690,000

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第2题

Included within the financial assets of Zinet Co at 31 March 20X9 are the following two re

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Investment 2 – 10% of the issued share capital of Lukas Co. This shareholding was acquired for speculative purposes and Zinet Co expects to sell these shares in the near future.

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A.In profit or loss for both investments

B.In other comprehensive income for both investments

C.In profit or loss for investment 1 and in other comprehensive income for investment 2

D.In other comprehensive income for investment 1 and in profit or loss for investment 2

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第4题

乙炔装置有CO报警仪（)几台。

A.5