ACCA 2017 June F7考官報告解析

考官報告是至直觀了解ACCA考情分析的途徑之一，因為它是由ACCA判卷人根據(jù)每次考生的答題情況直接撰寫的?？脊贂槍σ恍╇y點題目，或者考生普遍出錯的題目做出詳細的分析。

下面我們就一起看看在2017年6月的考官報告中，關于Section A部分，考官都說了些什么。

Example 1:

Which of the following should be accounted for as subsidiaries in the consolidated financial statements of Preece Co?

(1) Gilber Co Preece Co currently owns 40% of the share capital of Gilber Co and holds options to purchase another 20% which it can exercise immediately

(2) Grovez Co Preece Co owns 60% of Grovez Co and has appointed the majority of the board of directors

(3) Roge Co Preece Co owns 80% of Roge Co. Roge Co is loss-making and Preece Co is considering selling it in the near future

A 1 and 2 only

B 2 and 3 only

C 1 and 3 only

D 1, 2 and 3

What does this test?

這道題主要考查大家是否理解“subsidiary”的定義

What is the correct answer?

The correct answer is D because the options are exercisable immediately in (1), control is established in (2) because of Preece Co’s ability to appoint the board and in (3), Preece Co still has control even though it is considering the sale of the subsidiary. Most candidates ignored the options even though they were exercisable immediately.

Example 2:

A 60% owned subsidiary sold goods to its parent for $150,000 at a mark-up of 25% on cost during the year ended 30 June 20X5. One fifth of these goods remained unsold as at 30 June 20X5.

What is the debit adjustment to be made to group retained earnings to reflect the unrealised profit in inventory at 30 June 20X5?

A $6,000

B $3,600

C $2,400

D $4,500

What does this test?

這道題比較典型，考核的是關于集團內(nèi)部交易對合并財務報表的影響。

本題答案是B，具體的計算過程如下：

150,000/125 x 15 = 30,000

30,000/5 x 60% = $3,600

Why the correct answer is none of the other options?

Option A does not take account of the 40% NCI adjustment

Option C uses a 60% NCI adjustment

Option D uses a margin as opposed to a cost-plus approach

Most candidates did not take account of the 40% NCI adjustment. Candidates need to be able to think about these consolidation adjustments in isolation ie not necessarily as part of a full set of consolidated financial statements.

下面是如何找到的考官報告途徑：

2017年ACCA網(wǎng)絡課程火熱招生中>>