Prepare the company's statement of financial position as at 31 December 20X4, co-新东方在线职业题库

Prepare the company's statement of financial position as at 31 December 20X4, complying as far as possible with IAS 1 Presentation of financial statements. Details of non-current assets, adjusted appropriately, should appear as they are presented in the question.

考点：Chapter20Preparationoffinancialstatementsforcompanies

SHUSWAP

STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 20X4

Cost or Accumulated Carrying

valuation depreciation value

$'000 $'000 $'000

Assets

Non-current assets

Land and buildings 12,000 --- 12,000

Plant and equipment (W1) 19,600 7,950 11,650

23,650

Current assets

Inventories (3,000 - 140) 2,860

Receivables (2,600 - 200 - 106) 2,294

Cash at bank 1,900

Total assets 30,704

Equity and liabilities

Equity

Issued share capital (6,000 + 2,000 (part (a))) 8,000

Share premium (part (a)) 2,400

Revaluation surplus (3,000 + 1,000) 4,000

Retained earnings (W2) 12,310

26,710

Non-current liabilities

Loan notes (redeemable 20Y0) 2,000

Current liabilities

Trade payables (2,100 - 106) 1,994

Total equity and liabilities 30,704

Workings

1 Plant and equipment

$'000

Disposal -- Cost 1,400

-- Depreciation (700)

-- Carrying amount 700

Proceeds (part (a)) (600)

Loss on sale 100

Cost adjustment 21,000 - 1,400 = 19,600

Accumulated depreciation adjustment (9,000 - 700 - (1,400 x 25%)) = 7,950

2 Retained earnings

$'000

Per draft 12,400

Irrecoverable debts (200)

Inventory write down (500 - 360) (140)

Loss on disposal of plant (W1) (100)

Depreciation adjustment (1,400 x 25%) (W1) 350

12,310

多做几道

材料全屏

【论述题】

Prepare the draft consolidated statement of profit or loss and draft consolidated statement of financial position for the Swing group at 31 December 20X8.

材料全屏

【论述题】

Prepare the following financial statements for Black.

The consolidated statement of profit or loss for the year ended 31 October 20X5.

(ii) The consolidated statement of financial position as at 31 October 20X5.

Calculate the net profit percentage ratio for Black and Bury and comment on this ratio for the two companies.

材料全屏

【论述题】

Calculate the goodwill on acquisition.

Prepare the consolidated statement of financial position for the Prestend group as at 31 October 20X7.Note. A working should be included for group retained earnings. Disclosure notes are not required.