2016年ACCA考試模擬試題：會計師與企業(yè)（2）

1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 51 May 2009：
    Bravado Message Mixted
    $m $m $m
    Assets：
    Non-current assets
    Property，plant and equipment 265 250 161
    Investments in subsidiaries
    Message 500
    Mixted 128
    Investment in associate - Clarity 20
    Available-for-sale financial assets 51 6 5
    - - -
    764 256 166
    - - -
    Current assets：
    Inventories 155 55 75
    Trade receivables 91 45 52
    Cash and cash equivalents 102 100 8
    - - -
    528 200 115
    - - -
    Total assets 1，092 456 279
    - - -
    Equity and liabilities：
    Share capital 520 220 100
    Retained earnings 240 150 80
    Other components of equity 12 4 7
    - - -
    Total equity 772 574 187