ACCA考试09年6月P2试题一
2010年ACCA12月份考试时间为12月6日-15日。为了方便广大考生复习，正保会计网校ACCA试题中心将会为大家呈现ACCA历年试题及答案。
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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