2010年ACCA12月份考試時(shí)間為12月6日-15日。為了方便廣大考生復(fù)習(xí)，正保會(huì)計(jì)網(wǎng)校ACCA試題中心將會(huì)為大家呈現(xiàn)ACCA歷年試題及答案。

　　 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

　                                                       -            -         -

　　Non-current liabilities：

　　Long-term borrowings                               120            15          5

　　Deferred tax                                        25             9          3

　                                                       -             -         -

　　Total non-current liabilities                      145            24         8

　　                                                    -             -         -

　　Current liabilities

　　Trade and other payables                           115           30         60

　　Current tax payable                                 60            8         24

　　                                                    -             -         -

　　Total current liabilities                          175           38        84

　                                                       -             -         -

　　Total liabilities                                  320           62        92

　　                                                     -             -        -

　　Total equity and liabilities                    1，092           436       279

　                                                        -             -         -            

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