重要！會计高财题库+解答 Acct6010 期中***秘籍

开心青年

    该来的总要来的，接下来大家面对的就是它-会计课程的大boss高财…领航菌高财课起初接触会觉得比较简单，不就是把所有子公司的账目，按assets,期中考试前侧重于实践，考试类型以简答题，计算题为主，考察公司合并的基本概On1July20x5PLtdacquiredan80%(control1.ThefairvalueofPltd’sconsiderationp3.Toincreaseitsmarketshare,ABCLtdacqOn1July20X3,landwithafairvalueof$1,4Animpairmentlossof$30,000relatingtot



该來的總要來的，接下来大家面对的就是它-会计课程的大boss高财… 领航菌已經想象的出大家脸上的表情… 因为接觸那么多学生下來 还没有看到多少人对这门课自信满滿的.

高财课起初接触会觉得比较简单，不就是把所有子公司的账目，按assets,liability 和 equity 分别合并起来。然而真正地深入学习，就会发现其中变化之多，其复雜程度远远超过ACCT6001。



期中考试前侧重于实践，考試类型以简答题，计算题为主，考察公司合并的基本概念和適用 AASB，acquisition analysis、intra-grouptransactions elimination、fairvalue adjustment、its taxeffect 是必考的内容。


以下由领航教育的 Nancy老师 从過去題库中給大家一道进行模拟，当然Nancy老师也细心地把答案列出以便同学们核对




Data for question 1-2

On 1 July 20x5 P Ltdacquired an 80% (controlling) interest in subsid ltd. At that date subsid ltd’s equity comprised:



Share capital 500,000

General reserve 150,000

Retainedearnings 100,000



Additional data:

² Subsid Ltd’sassets were measured at fair value at acquisition date.

² The NCI ismeasured at the fair value of identifiable net assets

² There was an excess (gain onbargain purchase) of $50,000.






1. The fair value of P ltd’sconsideration paid or payable for the acquisition of Subsid Ltd:

(a) cannot be ascertained

(b) $650,000

(c) $800,000

(d) $700,000

(e) $550,000



2. For the year ended30/6/x7, the excess should be recognised on consolidation:

(a) as a $50,000 credit toclosing retained earnings

(b) As a $35,000 credit toopening retained earnings

(c) As a $50,000 credit toopening retained earnings

(d) As a $50,000 credit toprofit

(e) Noneof the above



3. To increase itsmarket share, ABC Ltd acquired all the ordinary issue capital of XYZ ltd on 1July 20x3 for $4,000,000. At acquisition date, the shareholders’ equity of ABC’sLTD consisted of:

Issued capital: $1,200,000

Retained earnings: $1,600,000

General reserves: $500,000









On 1 July 20X3, land with a fairvalue of $1,400,000 was carried at a cost of $800,000 in XYZ ltd’s accountingrecords. The land was subsequently sold by XYZ ltd on 30 June 20x6 for$1,800,000 cash. The company income tax rate is 30%

An impairment loss of $30,000relating to the goodwill arising on the acquisition of XYZ ltd was recognisedduring the year ended 30 June 20x5. The directors of XYZ ltd believe that thegoodwill relating to the acquisition of XYZ ltd has been impaired by a further$40,000 during the year ended 30 June 20x6.



Required:

Prepare the consolidation journalentries for the ABC ltd group at 30 June 20x6.



Solution:

1) E

2) C

3)

Date
Particulars
Dr
Cr

30 June 20x6
Gain on disposal of land
600,000

Fair value adjustment
420,000

DTL
180,000


Issued capital
1,200,000

Retained earnings
1,600,000

General reserves
500,000

Fair value adjustment
420,000

Goodwill
280,000

Investment in subsidiary
4,000,000


Impairment loss
40,000

Opening retained earnings
30,000

Accumulated impairment loss
70,000





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