导航

 

中公财经 > acca > 考试题库 > F3

2020年acca考试F3考试模拟练习(392)

2020-11-03 09:19:00 来源: 中公财经 浏览量:

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

26.20 Donna Co acquired 80% of the equity share capital of Blitsen Co on 1 January 20X4 when the retained earnings of Blitsen Co were $40,000. The fair value of the non-controlling interest at this date was $25,000. At 31 December 20X4, the equity capital of Blitsen Co was as follows:

During the year Blitsen Co sold goods to Donna Co for $20,000. This price included a mark-up of $12,000 for profit. At 31 December 20X4, 50% of these goods remained unsold in the inventory of Donna Co.

What is the value of the non-controlling interest in the Donna Group at 31 December 20X4, for the purpose of preparing the consolidated statement of financial position?

A $20,800

B $27,800

C $26,600

D $29,000

答案:B

以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯,请登录中公财经网acca栏目。

联系我们
注:本站稿件未经许可不得转载,转载请保留出处及源文件地址。
ACCA考试交流群
扫描二维码 进群了解更多考试资讯及活动优惠

2021年acca
考试中公辅导课程报名预约

 
关闭弹框
提交成功!
近期我们会联系您,请注意接听
qq扫码
加2021年acca学习交流群
二维码
进群即可了解更多考试资讯
(责任编辑: ljn72372)