p2记录

首先，第一题，准备consolidated statement of financial position

first the form:
PPE
Current assets
Total assets
Share capital
Share premium account
Revaluation surplus
Retained earnings
Total equity
Non-current liabilities
Current liabilities
Total equity and liabilities

加上单位
Investment In G and H应该不用计入
$m $m
PPE 300+40+30*25% 347.5
Currentassets 100+20+15*25% 123.75
Total assets 471.25
Sharecapital 100+10+6*25% 111.5
Sharepremium account 50+20+14*25% 73.5
Revaluationsurplus 15
Retainedearnings 139+16+10*25% 157.5
Total equity 357.5
Non-currentliabilities 60+4+3*25% 64.75
Currentliabilities 110+10+12*25% 123
Total equity andliabilities 545.25
另起working页
Working 1
J from 1 Jan to 1 June holding 30% and then80% of G
from1 June holding 25% of H

靠，母公司投资比子公司的股本和溢价高怎么办？

从留存收益中扣除试试看

不行啊，子公司卖光了也还不起啊，也没有goodwill

有了，我自己加一个goodwill，真是天才的设想~

$m $m
PPE 300+40+30*25% 347.5
Current assets 74
Goodwill 100+20+15*25% 123.75
Total assets 545.25
Sharecapital 100 100
Sharepremium account 50 50
Revaluationsurplus 15
Retainedearnings 139+16+10*25% 157.5
Total equity 357.5
Non-currentliabilities 60+4+3*25% 64.75
Currentliabilities 110+10+12*25% 123
Total equity andliabilities 545.25

啦啦啦

开始relevant information了，内容好多哦
看看第一个是啥
啥，怎么又是land 又是share？
信息量怎么这么大？

忒不厚道了，一句一句看吧。
第一句，废话
第二句，有20的（误）goodwill来自于土地价值重估，所以。。。。怎么计算来着？revaluation surplus？！

$m $m
PPE 300+40+30*25% 347.5
Current assets 94
Goodwill 100+20+15*25% 123.75
Total assets 565.25
Sharecapital 100 100
Sharepremium account 50 50
Revaluationsurplus 15+20 35
Retainedearnings 139+16+10*25% 157.5
Total equity 357.5
Non-currentliabilities 60+4+3*25% 64.75
Currentliabilities 110+10+12*25% 123
Total equity andliabilities 565.25
汗，更多了

老师要被我气死了
接着
下面两句。。。应该是废话
Gee的股价涨了。。这个这个

不会
首先，premium增加多少呢？
原价多少？
假设14/6=2.33好了
那么多了7.02
PPE 300+40+30*25% 347.5
Current assets 101.02
Goodwill 100+20+15*25% 123.75
Total assets 572.27
Sharecapital 100 100
Sharepremium account 57.02 57.02
Revaluationsurplus 15+20 35
Retainedearnings 139+16+10*25% 157.5
Total equity 357.5
Non-currentliabilities 60+4+3*25% 64.75
Currentliabilities 110+10+12*25% 123
Total equity andliabilities 572.27
感觉在错误的道路上越走越远了