ACCA考前抱佛脚ACCAFRFinancialReporting(FR)ratio题型常用句子.docxVIP

ACCA 考前抱佛脚 ACCA FR Financial Reporting (FR) ratio 题型常用句子 总结一下年中处置 / 并购子公司的一些常用 ratio 分析句子吧 ~ 考前背一 背，万一考到这类题目又一紧张想不起写什么了，这篇文章还能帮你捡回 几分嘻嘻。 年中处置子公司 statement of profit or loss: 1. Previous years statement of profit or loss would full years results from the disposed subsidiary. 2. However, the result for the current year may subsidiary shown as a discontinued operation or results consolidated into income and expenses for the period include a have the have the up to the date of disposal. 3. The consolidated results may include gain or loss on disposal, which should be stripped out for comparative purposes. 4. Any cost associated with the disposal, such as professional fees or redundancies, may be included in the current period, which should not be recognized in future periods. 5. Margins are likely to be incomparable. statement of financial position: 1. Previous years statement of financial position would contain full of the assets and liabilities of the disposed subsidiary. 2. However, the current years statement would contain none of these as the controlled at the reporting date. of financial position subsidiary will not be 3. Cash may subsidiary. 4. Ratios such be increased by the sales proceeds of the as working capital ratios, ROCE and net asset turnover may be distorted if some of the subsidiarys results are included in the statement of profit or loss, but no asseet or liabilities from the subsidiary will be included in the statement of financial position . 年中并购子公司 statement of profit or loss: 1. Income and expenses should subsidiary been included in the year. 2. However, this will not have subsidiary, as the results will date of