Subsidiaries：練習題

• a.

  The portion of the net assets of a subsidiary attributable to equity interests that are not owned by the parent.

• b.

  The total liabilities of the subsidiary that are owed to external parties.

• c.

  The portion of the parent's share capital held by external shareholders.

• d.

  The cumulative losses of the parent company since the date of acquisition.

• a.

  A joint arrangement where parties have rights to the net assets

• b.

  An entity that owns more than 50\(%\) of the parent company

• c.

  An entity that is controlled by another entity (the parent)

• d.

  An entity over which the investor has significant influence only

• a.

  The parent company holds exactly \(20\%\) of the ordinary shares of the company.

• b.

  The parent company has provided a long-term loan representing \(80\%\) of the company's debt.

• c.

  The parent company holds more than \(50\%\) of the voting power of the company.

• d.

  Both companies share the same managing director and office location.

• a.

  The total profits earned by the subsidiary from the date of its incorporation until the acquisition date.

• b.

  The difference between the market value of the parent's shares and the book value of the subsidiary's shares.

• c.

  The excess of the sum of the consideration transferred and the non-controlling interest over the fair value of the subsidiary's identifiable net assets.

• d.

  The amount of cash paid by the parent company divided by the number of shares acquired.

• a.

  They should be netted off and the balance shown as a non-current liability.

• b.

  They should be recorded at their original book values without any adjustments.

• c.

  They should be eliminated in full from both consolidated receivables and consolidated payables.

• d.

  They should be reported as a separate line item within current assets.

先自己寫一次答案，再對照解題步驟。

先自己寫一次答案，再對照解題步驟。

先自己寫一次答案，再對照解題步驟。