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ACCA考试每日练习:F3试题Consolidated financial statements

发表时间:2015-09-09 来源:
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1、Evergreen Co owns 35% of the ordinary shares of Deciduous Co.
What is the correct accounting treatment of the revenues and costs of Deciduous Co for reporting period in the consolidated income statement of the Evergreen Co group?
 
A. The revenues and costs of Deciduous Co are added to the revenues and costs of Evergreen Co on a line by line basis 
B. 35% of the profit after tax of Deciduous Co should be added to Evergreen's Co consolidated profit before tax
C. 35% of the revenues and costs of Deciduous Co are added to the revenues and costs of Evergreen Co on a line by line basis
D. The revenues and costs of Deciduous Co are added to the revenues and costs of Evergreen Co on a line by line basis, then 65% of the profit after tax is deducted so that only Evergreen Co's share remains in the consolidated accounts
 
The correct answer is: 35% of the profit after tax of Deciduous Co should be added to Evergreen Co's consolidated profit before tax
Deciduous Co is an associate of Evergreen Co. Under equity accounting, the Evergreen Co group's share of the profit after tax of Deciduous Co is added to the group profit before tax.

2、Which one of the following would help a company with high gearing to reduce its gearing ratio?
 
A. Making a rights issue of equity shares.
B. Issuing further long-term loan notes.
C. Making a bonus issue of shares.
D. Paying dividends on its equity shares.
 
The correct answer is: Making a rights issue of equity shares.
Issuing further loan notes and paying dividends will increase gearing. A bonus issue simply capitalises reserves, so has no effect.

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