【每日一练】ACCA F7（Sep 2016）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.
Each question is worth 2 marks.

Patula Co acquired 80% of Sanka Co on 1 October 20X5. At this date, some of Sanka Co’s inventory had a carrying amount of $600,000 but a fair value of $800,000. By 31 December 20X5, 70% of this inventory had been sold by Sanka Co. 
The individual statements of financial position at 31 December 20X5 for both companies show the following:
                                         Patula Co                       Sanka Co
                                           $’000                          $’000
                   Inventories      3,250                               1,940
What will be the total inventories figure in the consolidated statement of financial position of Patula Co as at 31 December 20X5?
A $5,250,000
B $5,330,000
C $5,130,000
D $5,238,000

Answer：
 A
3,250 + 1,940 + (800 – 600 x 30%) = 5,250,000

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