consolidated - lcci 3rd

用戶12267

2008-07-06 12:19 am

想問以下段英文應在CONSOLIDATED做咩ADJUSTMENT?
Power ltd is holding, safe is subsidiary

Power acquire 90% of safe ltd.

Since safe ltd was taken over in 2005, it has been selling goods to power ltd as cost plus 10%. in 2007, theinter-company sales aounted to $100000. power ltd's opening stock and closing stockfor 2007 consist of 22000 and 33000 repsectively. of goods bought from safe ltd.

回答 (1)

用戶4713

2008-07-11 4:59 pm

✔ 最佳答案

因為power 的子公司係safe，而power有sale 嘢給safe
基於，sale 價值會提高
因此要扣減safe 的purchase同stock

而power要扣減sale，加返stock
cost plus 10%，佢sale咗100,000
咁safe的ourchase會係100,000*1.1=110,000
因此，safe的purchases 同closing stock會扣減110,000
而power 的sale會扣減100,000，closing stock 要加返100,000
power ltds的opening stock係唔使理，因為07年中先賣貨給safe

由於power ltds 係power +safe 的stock
因此closing stock =33000-10,000
=23,000

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