2011年ACCA考試模擬試題（2）
發布時間：2014-02-26 共2頁
1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 31 May 2009：
Bravado Message Mixted
$m $m $m
Assets：
Non-current assets
Property，plant and equipment 265 230 161
Investments in subsidiaries
Message 300
Mixted 128
Investment in associate - Clarity 20
Available-for-sale financial assets 51 6 5
- - -
764 236 166
- - -
Current assets：
Inventories 135 55 73
Trade receivables 91 45 32
Cash and cash equivalents 102 100 8
- - -
328 200 113
- - -
Total assets 1，092 436 279
- - -
Equity and liabilities：
Share capital 520 220 100
Retained earnings 240 150 80
Other components of equity 12 4 7
- - -
Total equity 772 374 187
