题型：材料题 难度星级：★ 
15.2万热度
compare and comment on the performance of the companies as indicated by the ratios you havecalculated in part (1).
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prepare the consolidated statement of profit or loss for liverton for the year ended 31 may 20x6.
the summarised statements of profit or loss of two companies, liverton and everpool, for the year ended 31 may 20x6 are provided below. liverton acquired 3,000,000 ordinary shares in everpool for $3,500,000 on 1 june 20x4. at that time, the retained earnings of everpool were $200,000 and the fair value of the noncontrolling interest in everpool was $1,000,000.
statements of profit or loss for the year ended 31 may 20x6
liverton everpool
$'000 $'000
sales revenue 6,400 2,600
cost of sales (3,700) (1,450)
gross profit 2,700 1,150
distribution costs (1,100) (490)
administrative expenses (700) (320)
profit from operations 900 340
dividends received from everpool 150 --
profit before tax 1,050 340
tax (400) (80)
profit for the year 650 260
the following information is also available.
(a) everpool's total share capital consists of 4,000,000 ordinary shares of $1 each.
(b) during the year ended 31 may 20x6 liverton sold goods costing $110,000 to everpool for $200,000. at 31 may 20x6, 60% of these goods remained in everpool's inventory.
17【论述题】
calculate the total goodwill arising on the acquisition of everpool.
prepare the consolidated statement of financial position for the prestend group as at 31 october 20x7.note. a working should be included for group retained earnings. disclosure notes are not required.
calculate the net profit percentage ratio for black and bury and comment on this ratio for the two companies.
why is analysis of financial statements carried out
so that the analyst can determine a company’s accounting policies
so that the significance of financial statements can be better understood through comparisons
with historical performance and with other companies
to get back to the ‘real’ underlying figures, without the numbers being skewed by the
requirements of international financial reporting standards
to produce a report that can replace the financial statements, so that the financial statements
no longer need to be looked at