2016年ACCA考试模拟试题：会计师与企业（2）

1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 51 May 2009：
　　Bravado Message Mixted

　　$m $m $m

　　Assets：

　　Non-current assets

　　Property，plant and equipment 265 250 161

　　Investments in subsidiaries

　　Message 500

　　Mixted 128

　　Investment in associate - Clarity 20

　　Available-for-sale financial assets 51 6 5

　　- - -

　　764 256 166

　　- - -

　　Current assets：

　　Inventories 155 55 75

　　Trade receivables 91 45 52

　　Cash and cash equivalents 102 100 8

　　- - -

　　528 200 115

　　- - -

　　Total assets 1，092 456 279

　　- - -

　　Equity and liabilities：

　　Share capital 520 220 100

　　Retained earnings 240 150 80

　　Other components of equity 12 4 7

　　- - -

　　Total equity 772 574 187特许公认会计师(ACCA/CAT)