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ACCA考试真题练习:P2公司报告

发表时间:2015-09-18 来源:
【编者按】金程网校ACCA考试专栏为广大学员分享考试真题,帮助学员在试题中找到ACCA考试P2科目的重难点,更多考试内容请关注金程网校动态。

距离2015年ACCA考试时间越来越近,大家做好应试的准备了吗?小编今天为大家带来了ACCA P2科目的真题,希望能帮助大家加强训练,和小编一起练习下面这两道ACCA考试真题吧!2015年ACCA考试讲义+大纲+真题免费获取》》

1、How should an acquisition or disposal of a subsidiary be disclosed in a group statement of cash flows?
 
A. A note to the statement of cash flows should show a summary of the effects of acquisitions and disposals of subsidiaries, indicating how much of the consideration comprised cash.
B. It need not be disclosed at all.
C. A note to the statement of cash flows showing a breakdown of all the cash flows relating to the subsidiary.
D. On the face of the statement of cash flows, giving an analysis of all the cash flows relating to the subsidiary.

answer: A
 
2、Which one or more of the following statements is correct regarding the restatement of foreign currency assets and liabilities in the financial statements of a single entity at the reporting date?
 
A. Non-monetary assets and liabilities should not be restated.
B. Monetary assets and liabilities should be restated at the average rate for the period.
C. Monetary assets and liabilities should be restated at the closing rate.
D. Non-monetary assets and all long term liabilities should not be restated.
 
answers:C、D
The other two options are hence incorrect, review IAS 21 if you are unsure of the proper accounting treatment.

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