快速查题-ACCA英国注册会计师试题

Which one of the following statements correctly identifies a valid disadvantage to users of financial statements of the sta

tement of cash flows?

What amount should appear in the group's consolidated statement of financial position at 31 December 20X2 for goodwill?

What amount should appear in the group's consolidated statement of financial position at 31 December 20X2 for

non-controlling interest?

What amount should appear in the group's consolidated statement of financial position at 31 December 20X2 for retained

earnings?

Which of the following companies are subsidiaries of Gamma Co?

Zeta Co: Gamma Co owns 51% of the non-voting preference shares of Zeta Co Iota Co: Gamma Co has 3 representatives on the board of directors of Iota Co. Each director can cast 10 votes each out of the total of 40 votes at board meetings.

Kappa Co: Gamma Co owns 75% of the ordinary share capital of Kappa Co, however Kappa Cois located overseas and is

subject to tax in that country.

The statements of financial position of the two companies at 31 December 20X3 were as follows:

There have been no changes in the share capital or share premium account of either company since 1 January 20X3. Th

e fair value of the non-controlling interest on acquisition was $65,000.

What figure for goodwill on consolidation should appear in the consolidated statement of financial position of the Hilton group

at 31 December 20X3?

 What figure for non-controlling interest should appear in the consolidated statement of financial position of the Hilton group at 31 December 20X3?