国际会计 杨序谨 11.3

AlphaLtdBarnetLtdCarrolinLtdDubilyLtdDubilyLtd$million$million$million$million$millionFixedAssets10014121010Investment-toBarnet25-toCarrolin20-toDubily18CurrentAssets15015161313SundryCreditors-50-8-5-3-3Proposeddividend-10-3-20Netassets25321201820Sharecapital150111277P/La/c1031081113253212018202000.4.12000.7.12000.9.1AlphaLtdholding80%70%60%MinorityInterest20%30%40%Retainedprofit1265Dividend432Post-acquisition258BarnetLtd:working1,toclassifythedividend:pre-acquisitionprofitpost-acquisitionprofit122（10+4-12）less:dividend-2-210nillworking2,forconsolidation:minorityinterest20%pre-acquisitionprofitpost-acquisitionprofitsharecapital8.8（11*80%）2.2(11*20%）profitandloss8（10*80%）02(10*20%）16.8nill4.2investment25goodwill8.2parentholding80%CarrolinLtd:working1,toclassifythedividend:pre-acquisitionprofitpost-acquisitionprofit65(8+3-6)less:dividend0-362working2,forconsolidation:minorityinterest30%pre-acquisitionprofitpost-acquisitionprofitsharecapital8.4（12*80%）3.6(12*30%）profitandloss4.2（6*70%）1.4(8-6)*70%3.3(8x30%12.61.46.9+3x30%)investment20goodwill7.4DubilyLtd:working1,toclassifythedividend:pre-acquisitionprofitpost-acquisitionprofit58(11+2-5)less:dividend0058working2,forconsolidation:minorityinterest40%pre-acquisitionprofitpost-acquisitionprofitsharecapital4.2（7*60%）2.8（7*40%）profitandloss3(5*60%)4.8(13-5)*60%5.2(13*40%）7.24.88investment18goodwill10.8A+C:A+C+D:A+C+D+B:fixedassets112fixedassets122fixedassets136investment-toB25investment-toB25-toD18goodwillarisingonC7.4goodwillarisingonC+D18.2goodwillarisingonC+D+B26.4currentassets163.9currentassets176.9currentassets191.9sundrycreditors-55sundrycreditors-58sundrycreditors-66proposeddividendofA-10proposeddividendofA-10proposeddividendofA-10261.3274.1278.3sharecapital150sharecapital150sharecapital150profitandloss104.4profitandloss109.2profitandloss109.2minorityinterest6.9minorityinterest14.9minorityinterest19.1261.3274.1278.3parentholding70%parentholding60%thentheconsolidatedbalancesheetwouldbe:Fixedassets136Goodwillarisingonconsolidation26.4Currentassets191.9Sundrycreditors-66ProposeddividendofAlphaLtd-10278.3Sharecapital150Profitandloss109.2Minorityinterest19.1278.3