每日一练F3 答案回复可见 balance, relevant, ordinary, following, companies

小果子

The following information is relevant for questions 21 to 23
On 1 January 2000 Alpha purchased 80,000 ordinary $1 shares in Beta for $180,000. At that date Beta’s retained profits
amounted to $90,000 and the fair values of Beta’s assets at acquisition were equal to their book values.
Three years later, on 31 December 2002, the balance sheets of the two companies were:
Alpha Beta
$ $
Sundry net assets 230,000 260,000
Shares in Beta 180,000 –
———— ————
410,000 260,000
———— ————
Share capital
Ordinary shares of $1 each 200,000 100,000
Accumulated profits 210,000 160,000
———— ————
410,000 260,000
———— ————
The share capital of Beta has remained unchanged since 1 January 2000.
Goodwill on consolidation is being amortised over four years.
21 What amount should appear in the group’s consolidated balance sheet at 31 December 2002 for goodwill?
A $25,000
B $28,000
C $7,000
D $14,000

22 What amount should appear in the group’s consolidated balance sheet at 31 December 2002 for minority
interest?
A $52,000
B $20,000
C $34,000
D $32,000
23 What amount should appear in the group’s consolidated balance sheet at 31 December 2002 for accumulated
profits?
A $266,000
B $338,000
C $370,000
D $245,000

 

21 C 180 – 152 – 21 = 7
22 A 20% x 260 = 52
23 D 210 + 160 – 72 – 32 – 21 = 245

realkant

so complicated.....