50.1K

Verified Solution

Link Copied!

15. B Bhd. is a wholly owned subsidiary of A Bhd. For the year ended 30.9.2019, profit after tax for A Bhd. and B Bhd. are RM150,000,000 and RM3,500,000 respectively. How much is the profit after tax in consolidated account on 30.9.2019? B Bhd. diperoleh seluruhnya oleh A Bhd. Pada tahun berakhir 30.9.2019, keuntungan selepas cukai untuk A Bhd dan B Bhd. adalah RM150,000,000 dan RM3,500,000 masing-masing. Berapakah keuntungan selepas cukai dalam akaun gabungan pada 30.9.2019? A. RM150,000,000 / RM150,000,000 B. RM3,500,000 / RM3,500,000 C. RM146,500,000 / RM146,500,000 D. RM153,500,000 / RMI53,500,000 (1) 16. E Bhd. holds 60% of ordinary shares of F Sdn. Bhd. Dividend declared and paid during the year ended 30.9.2019 in F Sdn. Bhd. is RM500,000. How much is the amount recorded in consolidated account? E Bhd. memegang 60% saham biasa F Sdn. Bhd. Dividen diisytihar dan dibayar pada tahun berakhir 30.9.2019 dalam F Sdn. Bhd. adalah RM500,000. Berapakah amaun direkod dalam akaun gabungan? A. RM500,000 / RM500,000 B. RM200,000 / RM200,000 C. RM300,000 / RM300,000 D. RM100,000/ RM100,000 (1) 17. Which of the following statements is CORRECT with regard to preparation of consolidated financial statements? Antara yang berikut, yang manakah penyata yang BETUL berkaitan dengan penyediaan penyata kewangan gabungan? A. The parent needs to hold a majority of the voting shares of the subsidiary. /Ibu syarikat perlu memegang sebahagian besar saham hak milik anak syarikat. B. Consolidation merely addition together of two Statements of Financial Position. Penggabungan hanyalah penambahan dua Penyata Kedudukan Kewangan. C. In consolidation a subsidiary and an associate are treated identically. / Dalam penggabungan anak syarikat dan syarikat bersekutu dilayan sama. D. Consolidated balance sheet excludes assets not owned by the group./ Gabungan kunci kira-kira mengecualikan aset yang tidak dimiliki oleh kumpulan (1) 18. Which of the following could appear in a company Statement of Cash Flow? Antara yang berikut, yang manakah akan muncul di dalam Penyata Aliran Tunai syarikat? A. Proposed dividend. / Dividen yang dicadangkan B. Dividend received. / Dividen yang diterima. c. Bonus issue of shares./Terbitan bonus saham. D. Surplus on revaluation of non-current assets. / Lebihan penilaian semula aset bukan semasa. (1)

Answer & Explanation Solved by verified expert

See Answer