2026年ACCA F7财务报告模拟题解析集含解析.docxVIP

2026年ACCAF7财务报告模拟题解析集含解析

考试时间：______分钟总分：______分姓名：______

PartA

Requirement(a)

ThefollowingisthelistoftransactionsandadjustmentsofCompanyXfortheyearended31December2023.

(i)On1January2023,thecompanyacquired100%ofthesharesofCompanyYfor1,200,000.ThefairvalueofCompanyYsnetassetswas1,000,000.CompanyYscarryingamountofnon-currentassetsandnon-currentliabilitieswere800,000and200,000,respectively.Nogoodwillaroseontheacquisition.

(ii)On1April2023,thecompanysoldfor600,000amachinethatwaspurchasedon1April2022for8