Large Ltd用75%收購Small Ltd at 31 December 2006.
In the Balance sheet:
Non - current assets:
Large Ltd: $500,000
Non - current liabilities:
Small Ltd:
10% Debentures ,redeemable at 1.1.2017 : $1,250,000
題目問
Both large Ltd. and Small Ltd. had not accrued the debenture interest for the whole year ended 31 Dec 06.
我做果陣elminated左上面既500...
再係non -current liabilities 減番=.="
姐係1,250,000 - 500,000
咁岩唔岩丫!?
consolidated balance sheet問題.....
2007-05-20 2:37 am
回答 (2)
2007-05-25 5:14 pm
✔ 最佳答案
Large Ltd 的non-current assets和 Small Ltd的 non-current liabiliies因為是不同的帳戶，所以不需eliminate.你要計回 2006年的debenture interest，然後做accrual。
你亦要做25%的minority interest.
2007-05-25 9:00 pm
not correct
收錄日期: 2021-04-18 22:12:08
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20070519000051KK03751