2014年12月ACCA F7考试真题

2014年12月ACCA F7考试真题
2014年12月ACCA F7考试真题

Financial Reporting Wednesday 3 December 2014

Time allowed

Reading and planning: 15 minutes

Writing: 3 hours

This paper is divided into two sections:

Section A – ALL 20 questions are compulsory and MUST be

attempted

Section B – ALL THREE questions are compulsory and MUST be attempted

Do NOT open this paper until instructed by the supervisor.

During reading and planning time only the question paper may

be annotated. You must NOT write in your answer booklet until instructed by the supervisor.

This question paper must not be removed from the examination hall.

The Association of Chartered Certified Accountants

Section A – ALL 20 questions are compulsory and MUST be attempted

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Each question is worth 2 marks.

1 Which of the following is a change of accounting policy under IAS 8 Accounting Policies, Changes in Accounting

Estimates and Errors?

A Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other

operating income

B C Switching to purchasing plant using finance leases from a previous policy of purchasing plant for cash Changing the value of a subsidiary’s inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements

D Revising the remaining useful life of a depreciable asset

2 Aqua has correctly calculated its basic earnings per share (EPS) for the current year.

Which of the following items need to be additionally considered when calculating Aqua’s diluted EPS for the year?

(i) A 1 for 5 rights issue of equity shares during the year at $1·20 when the market price of the equity shares was

$2·00

(ii) The issue during the year of a convertible (to equity shares) loan note

(iii) The granting during the year of directors’ share options exercisable in three years’ time

(iv) Equity shares issued during the year as the purchase consideration for the acquisition of a new subsidiary company

A B C D All four

(i) and (ii) only (ii) and (iii) only (iii) and (iv) only

3 Although most items in financial statements are shown at their historical cost, increasingly the IASB is requiring or

allowing current cost to be used in many areas of financial reporting.

Drexler acquired an item of plant on 1 October 2012 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate.

As at 30 September 2014, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.

What is the correct carrying amount to be shown in the statement of financial position of Drexler as at

30 September 2014 under historical cost and current cost?

historical cost current cost

$ $

A B C D 320,000

320,000

300,000

300,000

600,000

384,000

600,000

384,000

4 Repro, a company which sells photocopying equipment, has prepared its draft financial statements for the year ended

30 September 2014. It has included the following transactions in revenue at the stated amounts below.

Which of these has been correctly included in revenue according to IAS 18Revenue?

A B C Agency sales of $250,000 on which Repro is entitled to a commission

Sale proceeds of $20,000 for motor vehicles which were no longer required by Repro

Sales of $150,000 on 30 September 2014. The amount invoiced to and received from the customer was $180,000, which includes $30,000 for ongoing servicing work to be done by Repro over the next two years Sales of $200,000 on 1 October 2013 to an established customer which (with the agreement of Repro) will be paid in full on 30 September 2015. Repro has a cost of capital of 10%

D

5 Tynan’s year end is 30 September 2014 and the following potential liabilities have been identified:

(i) The signing of a non-cancellable contract in September 2014 to supply goods in the following year on which,

due to a pricing error, a loss will be made

(ii) The cost of a reorganisation which was approved by the board in August 2014 but has not yet been implemented, communicated to interested parties or announced publicly

(iii) An amount of deferred tax relating to the gain on the revaluation of a property during the current year. Tynan has no intention of selling the property in the foreseeable future

(iv) The balance on the warranty provision which relates to products for which there are no outstanding claims and whose warranties had expired by 30 September 2014

Which of the above should Tynan recognise as liabilities as at 30 September 2014?

A B C D All four

(i) and (ii) only (i) and (iii) only (iii) and (iv) only

6 Yling entered into a construction contract on 1 January 2014 which is expected to last 24 months. The agreed price

for the contract is $5 million. At 30 September 2014, the costs incurred on the contract were $1·6 million and the estimated remaining costs to complete were $2·4 million. On 20 September 2014, Yling received a payment from the customer of $1·8 million which was equal to the full amount of the progress billings. Yling calculates the stage of completion of its construction contracts on the basis of progress billings to the contract price.

What amount would be reported in Yling’s statement of financial position as at 30 September 2014 for the amount due from the customer for the above contract?

A B C D Nil $160,000 $800,000 $200,000

7 Recognition is the process of including within the financial statements items which meet the definition of an element

according to the IASB’s Conceptual Framework for Financial Reporting.

Which of the following items should be recognised as an asset in the statement of financial position of a company?

A A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the

employment of the company

B C A highly lucrative contract signed during the year which is due to commence shortly after the year end

A government grant relating to the purchase of an item of plant several years ago which has a remaining life of four years

D A receivable from a customer which has been sold (factored) to a finance company. The finance company has

full recourse to the company for any losses

8 On 30 September 2014, Razor’s closing inventory was counted and valued at its cost of $1 million. Some items of

inventory which had cost $210,000 had been damaged in a flood (on 15 September 2014) and are not expected to achieve their normal selling price which is calculated to achieve a gross profit margin of 30%. The sale of these goods will be handled by an agent who sells them at 80% of the normal selling price and charges Razor a commission of 25%.

At what value will the closing inventory of Razor be reported in its statement of financial position as at

30 September 2014?

A B C D $1 million $790,000 $180,000 $970,000

9 The following information is available for the property, plant and equipment of Fry as at 30 September:

2014 $’000 23,400

2013 $’000 14,400

Carrying amounts

The following items were recorded during the year ended 30 September 2014:

(i) Depreciation charge of $2·5 million

(ii) An item of plant, with a carrying amount of $3 million, was sold for $1·8 million

(iii) A property was revalued upwards by $2 million

(iv) Environmental provisions of $4 million relating to property, plant and equipment were capitalised during the year What amount would be shown in Fry’s statement of cash flows for purchase of property, plant and equipment for

the year ended 30 September 2014?

A B C D $8·5 million $12·5 million $7·3 million $10·5 million

10 Petre owns 100% of the share capital of the following companies. The directors are unsure of whether the investments

should be consolidated.

In which of the following circumstances would the investment NOT be consolidated?

A B C D Petre has decided to sell its investment in Alpha as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profits

Beta is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it

Delta is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group

Gamma is located in a country where a military coup has taken place and Petre has lost control of the investment for the foreseeable future

11 On 1 October 2013, Bertrand issued $10 million convertible loan notes which carry a nominal interest (coupon) rate

of 5% per annum. The loan notes are redeemable on 30 September 2016 at par for cash or can be exchanged for equity shares. A similar loan note, without the conversion option, would have required Bertrand to pay an interest rate of 8%.

The present value of $1 receivable at the end of each year, based on discount rates of 5% and 8%, can be taken as:

5% 8%

End of year 1

2

3 0·95

0·91

0·86

0·93

0·86

0·79

How would the convertible loan appear in Bertrand’s statement of financial position on initial recognition (1 October 2013)?

Equity $’000 810

nil 10,000 40 Non-current liability

$’000

9,190

10,000

nil

A

B

C

D 9,960

12 The net assets of Fyngle, a cash generating unit (CGU), are:

$

Property, plant and equipment Allocated goodwill

Product patent 200,000 50,000 20,000

Net current assets (at net realisable value) 30,000

––––––––

300,000

––––––––

As a result of adverse publicity, Fyngle has a recoverable amount of only $200,000.

What would be the value of Fyngle’s property, plant and equipment after the allocation of the impairment loss?

A B C D $154,545 $170,000 $160,000 $133,333

13 Many commentators believe that the trend of earnings per share (EPS) is a more reliable indicator of underlying

performance than the trend of the net profit for the year.

Which of the following statements supports this view?

A B Net profit can be manipulated by the choice of accounting policies but EPS cannot be manipulated in this way EPS takes into account the additional resources made available to earn profit when new shares are issued for cash, whereas net profit does not

C The disclosure of a diluted EPS figure is a forecast of the future trend of profit

D The comparative EPS is restated where a change in accounting policy affects the previous year’s profits

14 As at 30 September 2013 Dune’s property in its statement of financial position was:

Property at cost (useful life 15 years) Accumulated depreciation $45 million $6 million

On 1 April 2014, Dune decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.

At 30 September 2014 the property has not been sold.

At what amount should the property be reported in Dune’s statement of financial position as at 30 September 2014?

A B C D $36 million $37·5 million $36·8 million $42 million

15 Which of the following statements about a not-for-profit entity is valid?

A There is no requirement to calculate an earnings per share figure as it is not likely to have shareholders who need

to assess its earnings performance

B C D The current value of its property, plant and equipment is not relevant as it is not a commercial entity Interpretation of its financial performance using ratio analysis is meaningless

Its financial statements will not be closely scrutinised as it does not have any investors

16 Tazer, a parent company, acquired Lowdown, an unincorporated entity, for $2·8 million. A fair value exercise

performed on Lowdown’s net assets at the date of purchase sho wed:

$’000

Property, plant and equipment Identifiable intangible asset Inventory 3,000 500 300

Trade receivables less payables 200

––––––

4,000

––––––

How should the purchase of Lowdown be reflected in Tazer’s consolidated statement of financial position?

A B C Record the net assets at their values shown above and credit profit or loss with $1·2 million

Record the net assets at their values shown above and credit Tazer’s consolidated goodwill with $1·2 million Write off the intangible asset ($500,000), record the remaining net assets at their values shown above and credit profit or loss with $700,000

D Record the purchase as a financial asset investment at $2·8 million

17 On 1 October 2013, Xplorer commenced drilling for oil from an undersea oilfield. The extraction of oil causes damage

to the seabed which has a restorative cost (ignore discounting) of $10,000 per million barrels of oil extracted. Xplorer extracted 250 million barrels of oil in the year ended 30 September 2014.

Xplorer is also required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30 million on 30 September 2018. Xplorer’s cost of capital is 8% per annum and $1 has a present value of 68 cents in five years’ time.

What is the total provision (extraction plus dismantling) which Xplorer would report in its statement of financial position as at 30 September 2014 in respect of its oil operations?

A B C D $34,900,000 $24,532,000 $22,900,000 $4,132,000

18 Which of the following is NOT an indicator of impairment under IAS 36 Impairment of Assets?

A Advances in the technological environment in which an asset is employed have an adverse impact on its future

use

B C An increase in interest rates which increases the discount rate an entity uses

The carrying amount of an entity’s net assets is lower than the entity’s number of shares in issue multiplied by its share price

D The estimated net realisable value of inventory has been reduced due to fire damage although this value is greater

than its carrying amount

19 During the year ended 30 September 2014 Hyper entered into two lease transactions:

On 1 October 2013, a payment $90,000 being the first of five equal annual payments of a finance lease for an item of plant. The lease has an implicit interest rate of 10% and the fair value (cost to purchase) of the leased equipment on 1 October 2013 was $340,000.

On 1 January 2014, a payment of $18,000 for a one-year lease of an item of excavation equipment.

What amount in total would be charged to Hyper’s statement of profit or loss for the year ended 30 September

2014 in respect of the above transactions?

A B C D $108,000 $111,000 $106,500 $115,500

20 Comparability is identified as an enhancing qualitative characteristic in the IASB’s Conceptual framework for financial

reporting.

Which of the following does NOT improve comparability?

A B Restating the financial statements of previous years when there has been a change of accounting policy Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and reliable information

C Disclosing discontinued operations in financial statements

D Applying an entity’s current accounting policy to a transaction which an entity has not engaged in before

(40 marks)

Section B – ALL THREE questions are compulsory and MUST be attempted 1

Xpand is a publicly listed company which has experienced rapid growth in recent years through the acquisition and integration of other companies. Xpand is interested in acquiring Hydan, a retailing company, which is one of several companies owned and managed by the same family.

The summarised financial statements of Hydan for the year ended 30 September 2014 are: Statement of profit or loss $’000 Revenue 70,000 Cost of sales (45,000) ––––––– Gross profit Operating costs Directors’ salaries 25,000 (7,000) (1,000) ––––––– Profit before tax 17,000 Income tax expense (3,000) ––––––– Profit for the year

14,000 –––––––

Statement of financial position

$’000

$’000 Assets

Non-current assets

Property, plant and equipment 32,400

Current assets Inventory Bank 7,500 100 7,600 –––––––

––––––– Total assets

40,000 –––––––

Equity and liabilities Equity

Equity shares of $1 each Retained earnings

1,000 18,700 ––––––– 19,700 10,000

Non-current liabilities

Directors’ loan accounts (interest free) Current liabilities Trade payables 7,500 Current tax payable 2,800 10,300 ––––––– ––––––– Total equity and liabilities

40,000 –––––––

From the above financial statements, Xpand has calculated for Hydan the ratios below for the year ended 30 September 2014. It has also obtained the equivalent ratios for the retail sector average which can be taken to represent Hydan’s sector.

Hydan 47·1% 2·36 times

35·7% Sector average

22·0% 1·67 times

30·0% Return on equity (ROE) (including directors’ loan accounts) Net asset turnover Gross profit margin Net profit margin

20·0%

12·0%

From enquiries made, Xpand has learned the following information:

(i) Hydan buys all of its trading inventory from another of the family companies at a price which is 10% less than

the market price for such goods.

(ii) After the acquisition, Xpand would replace the existing board of directors and need to pay remuneration of $2·5 million per annum.

(iii) The directors’ loan accounts would be repaid by obtaining a loan of the same amount with interest at 10% per annum.

(iv) Xpand expects the purchase price of Hydan to be $30 million.

Required:

(a) Recalculate the ratios for Hydan after making appropriate adjustments to the financial statements for notes

(i) to (iv) above. For this purpose, the expected pur chase price of $30 million should be taken as Hydan’s

equity and net assets are equal to this equity plus the loan. You may assume the changes will have no effect on taxation. (6 marks)

(b) In relation to the ratios calculated in (a) above, and the ratios for Hydan given in the question, comment on

the performance of Hydan compared to its retail sector average. (9 marks)

(15 marks)

2

After preparing a draft statement of profit or loss for the year ended 30 September 2014 and adding the year’s profit (before any adjustments required by notes (i) to (iii) below) to retained earnings, the summarised trial balance of Kandy as at 30 September 2014 is:

$’000

$’000 40,000 17,500 30,000

Equity shares of $1 each

Retained earnings as at 30 September 2014 Proceeds of 6% loan (note (i))

Land ($5 million) and buildings – at cost (note (ii)) Plant and equipment – at cost (note (ii))

Accumulated depreciation at 1 October 2013: buildings

55,000 58,500

20,000 34,500

plant and equipment

Current assets 68,700

Current liabilities

38,400 2,500

Deferred tax (note (iii)) Interest payment (note (i)) Current tax (note (iii))

1,800

1,100

–––––––– –––––––– 184,000 184,000 –––––––– ––––––––

The following notes are relevant:

(i) The loan note was issued on 1 October 2013 and incurred issue costs of $1 million which were charged to profit

or loss. Interest of $1·8 million ($30 million at 6%) was paid on 30 September 2014. The loan is redeemable on 30 September 2018 at a substantial premium which gives an effective interest rate of 9% per annum. No other repayments are due until 30 September 2018. (ii) Non-current assets:

The price of property has increased significantly in recent years and on 1 October 2013, the directors decided to revalue the land and buildings. The directors accepted the report of an independent surveyor who valued the land at $8 million and the buildings at $39 million on that date. The remaining life of the buildings at 1 October 2013 was 15 years. Kandy does not make an annual transfer to retained profits to reflect the realisation of the revaluation gain; however, the revaluation will give rise to a deferred tax liability. The income tax rate of Kandy is 20%.

Plant and equipment is depreciated at 12?% per annum using the reducing balance method.

No depreciation has yet been charged on any non-current asset for the year ended 30 September 2014. (iii) A provision of $2·4 million is required for current income tax on the profit of the year to 30 September 2014.

The balance on current tax in the trial balance is the under/over provision of tax for the previous year. In addition to the temporary differences relating to the information in note (ii), Kandy has further taxable temporary differences of $10 million as at 30 September 2014. Required:

(a) Prepare a schedule of adjustments required to the retained earnings of Kandy as at 30 September 2014 as

a result of the information in notes (i) to (iii) above. (b) Prepare the statement of financial position of Kandy as at 30 September 2014. Note: The notes to the statement of financial position are not required. The following mark allocation is provided as guidance for this question: (a) 6 marks (b) 9 marks

(15 marks)

This is a blank page. Question 3 begins on page 12.

3 On 1 January 2014, Plastik acquired 80% of the equity share capital of Subtrak. The consideration was satisfied by

a share exchange of two shares in Plastik for every three acquired shares in Subtrak. At the date of acquisition, shares

in Plastik and Subtrak had a market value of $3 and $2·50 each respectively. Plastik will also pay cash consideration of 27·5 cents on 1 January 2015 for each acquired share in Subtrak. Plastik has a cost of capital of 10% per annum.

None of the consideration has been recorded by Plastik.

Below are the summarised draft financial statements of both companies.

Statements of profit or loss and other comprehensive income for the year ended 30 September 2014

Plastik $’000Subtrak $’000

Revenue 62,600 30,000 Cost of sales (45,800) (24,000)

––––––––––––––

Gross profit 16,800

(2,000)

(3,500)

6,000 (1,200) (1,800)

Distribution costs

Administrative expenses

Finance costs (200) (nil)

––––––––––––––Profit before tax 11,100 3,000 Income tax expense (3,100) (1,000)

––––––––––––––Profit for the year 8,000 2,000 Other comprehensive income:

Gain on revaluation of property (note (i)) 1,500 nil

––––––––––––––Total comprehensive income 9,500 2,000

––––––––––––––Statements of financial position as at 30 September 2014

Assets

Non-current assets

Property, plant and equipment

Investments: 10% loan note from Subtrak (note (ii)) 18,700 13,900 1,000 nil ––––––––––––––

19,700 13,900 ––––––––––––––

Current assets

Inventory (note (iii))

Trade receivables (note (iv)) Bank

4,300

4,700

1,200

2,500 nil 300 ––––––––––––––9,000 4,000 ––––––––––––––

Total assets 28,700 17,900

––––––––––––––Equity and liabilities

Equity

Equity shares of $1 each Revaluation surplus (note (i)) Retained earnings 10,000

2,000

9,000

nil 6,300 3,500 ––––––––––––––18,300 12,500 ––––––––––––––

Non-current liabilities

10% loan notes (note (ii)) 2,500 1,000

––––––––––––––Current liabilities

Trade payables (note (iv)) Bank 3,400

1,700

3,600

nil

Current tax payable 2,800 800

––––––––––––––

7,900 4,400

––––––––––––––Total equity and liabilities 28,700 17,900

––––––––––––––

The following information is relevant:

(i) At the date of acquisition, the fair values of Subtrak’s assets and liabilities were equal to their carrying amounts

with the exception of Subtrak’s property which had a fair value of $4 million above its carrying amount. For

consolidation purposes, this led to an increase in depreciation charges (in cost of sales) of $100,000 in the post-acquisition period to 30 September 2014. Subtrak has not incorporated the fair value property increase into its entity financial statements.

The policy of the Plastik group is to revalue all properties to fair value at each year end. On 30 September 2014, the increase in Plastik’s property has already been recorded, however, a further increase of $600,000 in the value of Subtrak’s property since its value at acquisition and 30 September 2014 has not been recorded.

(ii) On 30 September 2014, Plastik accepted a $1 million 10% loan note from Subtrak.

(iii) Sales from Plastik to Subtrak throughout the year ended 30 September 2014 had consistently been $300,000 per month. Plastik made a mark-up on cost of 25% on all these sales. $600,000 (at cost to Subtrak) of Subtrak’s inventory at 30 September 2014 had been supplied by Plastik in the post-acquisition period.

(iv) Plastik had a trade receivable balance owing from Subtrak of $1·2 million as at 30 September 2014. This differed to the equivalent trade payable of Subtrak due to a payment by Subtrak of $400,000 made in September 2014 which did not clear Plastik’s bank account until 4 October 2014. Plastik’s policy for cash timing differences is to adjust the parent’s financial statements.

(v) Plastik’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose Subtrak’s share price at that date can be deemed to be representative of the fair value of the shares held by the non-controlling interest.

(vi) Due to recent adverse publicity concerning one of Subtrak’s major product lines, the goodwill which arose on the acquisition of Subtrak has been impaired by $500,000 as at 30 September 2014. Goodwill impairment should be treated as an administrative expense.

(vii) Assume, except where indicated otherwise, that all items of income and expenditure accrue evenly throughout the year.

Required:

(a) Prepare the consolidated statement of profit or loss and other comprehensive income for Plastik for the year

ended 30 September 2014.

(b) Prepare the consolidated statement of financial position for Plastik as at 30 September 2014.

The following mark allocation is provided as guidance for these requirements:

(a) 10 marks

(b) 17 marks

(c) Plastik is in the process of recording the acquisition of another subsidiary, Dilemma, and has identified two items

when reviewing the fair values of Dilemma’s assets.

The first item relates to $1 million spent on a new research project. This amount has been correctly charged to profit or loss by Dilemma, but the directors of Plastik have reliably assessed the fair value of this research to be $1·2 million.

The second item relates to the customers of Dilemma. The directors of Plastik believe Dilemma has a particularly strong lis t of reputable customers which could be ‘sold’ to other companies and have assessed the fair value of the customer list at $3 million.

Required:

State whether (and if so, at what value) the two items should be recognised in the consolidated statement of financial position of Plastik on the acquisition of Dilemma. (3 marks)

(30 marks)

End of Question Paper

申论真题及答案

2014年省公务员考试《申论》真题 注意事项 1.本题本由给定资料与作答要求两部分构成。考试时限为150分钟。其中,阅读给定资料参考时限为40分钟,作答参考时限为110分钟。 2.请在题本、答题卡指定位置上用黑色字迹的钢笔或签字笔填写自己的和号,并用2B铅笔在号对应的数字上填涂。 3.请用黑色字迹的钢笔或签字笔在指定的答题区域作答。在非指定位置作答或用铅笔作答的,成绩无效。 4.待监考人员宣布考试开始后,你才可以开始答题。 5.所有题目一律使用现代汉语作答。在作答时,不得使用本人,答题中凡出现本人者作违纪处理。 6.监考人员宣布考试结束时,考生应立即停止作答,将题本、答题卡和草稿纸留在桌上,在考生座次表对应号、栏签字确认后方可离开。 给定材料 材料1: 垃圾可分为生产性垃圾和生活性垃圾,生产性垃圾是各生产主体在生产活动中所产生的垃圾。生活性垃圾是老百姓在日常生活中所产生的垃圾。数据显示,我们县级以上城市有3200多个,城市人口约6.9亿,城市生活垃圾每年约3亿吨。生产垃圾的数量也很惊人,其中,占绝对份额的是建筑垃圾。我国垃圾处理手段主要是焚烧和填埋,目前,约2/3的城市处于垃圾包围之中,1/4的城市已无垃圾填埋场可选。 党的十八大报告首次提出“推进绿色发展、循环发展、低碳发展”和“建设

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