習(xí)題帶練專場二講義

Day4:考官報告客觀題 2021/9&12Examiner2021/3&6Examiner2020/9&12ExaminerStatemnetofcash2021/9&12Examinerland不折舊 deferredtaxliability=(carryingvalue-taxDrCrDeferredtax

→RevaluationsurplusDrDrLandCrOCI →RevaluationDretaxexpenseCrDeferredtaxdeferredtaxliability=(carryingvalue-taxRevaluationsurplus=80,000-16,000=64,000deferredtaxliability=16,000+4,000=20,000Revaluationsurplus=80,000-16,000=64,000deferredtaxliability=16,000+4,000=20,0002021/9&12Examiner問題year 債券形成的金融資產(chǎn)使用amortisedcost計at FV=$7000*(1-

financee@7%實際利率承Dr5%loan 431CrIntereste

interestreceived@5%票面利率Dr Cr5%

atyear2021/9&12Examiner B(Subsidiary)acquisitiondate1/9/20x4reportingdate CW1.Intra-groupsales(AtoB)DrCostsofsales2000*50%CrInventory

1,000—A(注明歸屬GroupAlpha80,200-BravoCharlir2021/9&12Examiner

inventoryismeasuredatlowerofCostandNRV=sellingprice-sellingcosts=30,000NRV=sellingprice-sellingcosts=$21*3,000-5,000=$58,0002021/3&6ExaminerAnAnassetisapresenteconomicresourcecontrolledbytheentityasaresultofpastevents.準(zhǔn)則要求資產(chǎn)的價值或成本可以可靠計量C2021/3&6ExaminerFVofconsiderationtransferredatacquisitiondateContingentliabilityFVofNCI

less:FVofnetassetsatacquisitionShareRetainedearnings-Goodwillatacquisition2021/3&6Examiner負(fù)商譽(yù)作為othere若收購日子公司負(fù)債被高估，則netassets（assets-liabilities）FVofsubsidiaryattheacquisitionless:FVofnetassetsofsubsidiaryattheacquisition Goodwillatacquisition 2021/3&6Examiner Revenuegrants(將收到的 卻認(rèn)為deferrede)DrCrDeferrede

DrDeferrede60,000/5yrs*4/12CrOthere

DrCashCrOther

DrOthereCrDeferrede 2020/9&12ExaminerW1.Intra-groupsales(Sto DrCostofsales 30—SCrInventory PaterSonoyearpre-acquisition+post-acquisitionREofStoP2020/9&12ExaminerinventoryismeasuredatlowerofCostandNRVofWIP=sellingprice-sellingcosts-costsofconversion=$166*100*(1-2%)-$13*100=14,968A2020/9&12Examiner

資產(chǎn)重估增值，OCI增加，RS Gearing=

OperatingprofitNetassets ??Equity增加，A2020/9&12ExaminerGroup表述一：僅構(gòu) 投資Group表述三：雖然持股比例在15%，但是可以決定F公司的董事人選。雖然比例只占到題目提及沒有任何人可以任命2說明對F可以施加重大影響。。IAS7StatementofCashFinancialFinancialStatementof

Statementof

Statementofchangesin

Accrual Statementofcash

Cash Cashcomprisescashonhandanddemand Cashequivalentsareshort-term,highlyliquidIAS7StatementofCashIAS7StatementofCashIAS7StatementofCashCashflowsfromoperatingactivitiesProfitbeforetax(PBT) Add:DepreciationexpenseAdd:AmortizationexpenseAdd:Increasein Add/(Less):Loss/(Gain)onsaleofnon-currentassetsLess:Investment

1.Non-cash1.Non-cash2.Non-operating2.Non-operating

Add:Interest OperatingprofitsbeforeworkingcapitalchangesLess:Increaseintradereceivables4?Less:IncreaseininventoryAdd:IncreaseintradepayablesCashgeneratedfrom

Less:Interest

workingLess:etax

workingNetcashflowsfromoperatingIAS7StatementofCashCashflowsfromoperatingProfitbeforetax Add:DepreciationexpenseAmortisationexpenseAdd:IncreaseinprovisionLess:Gainondisposalofnon-currentassetsLess:InvestmenteLess:IncreaseintradereceivablesAdd:InterestexpenseOperatingprofitsbeforeworkingcapitalchangesLess:IncreaseintradereceivablesLess:IncreaseinAdd:IncreaseintradepayablesCashgeneratedfromoperationsLess:Interestpaid(working)Less:Netcashflowsgeneratedfrom(/usedin)operating TaxpaidCashflowsfromfinancingProceedsfromissueofshare(Closingbalance-Openingbalance)Proceedsfromlong-termborrowings(Closingbalance-Openingbalance)Paymentoflong-termborrowings(Closingbalance-Openingbalance)Dividendspaid(working)Netcashflowsgeneratedfrom(/usedin)financing CashflowsfrominvestingPurchaseofnon-currentassets(PPE/Intangibleassets)(working)Proceedsfromdisposalofnon-currentassetsAcquisitionoffinancialassets