新用戶掃碼下載
掃碼下載APP
及時接收考試資訊及
備考信息
Financial Reporting (FR) - Specimen Exam（五）
A parent sells goods to its 80% owned subsidiary during the financial year, some of which remains in inventory at the year end.
Match the tokens to the appropriate item in the statement of financial position (SOFP) to reflect the adjustment required in the consolidated statement of financial position to eliminate any unrealised profit in inventory.
The correct answer is:
DEBIT Group retained earnings
CREDIT Inventory
>>查看下一題
以上內(nèi)容選自于ACCA官方CBE題庫，由正保會計網(wǎng)校整理并編輯發(fā)布！如有其它疑問和問題可在線咨詢客服；如需報考ACCA或者了解當?shù)貦C考考點、考試信息，歡迎點擊下方按鈕申請，我們將有專業(yè)的輔導(dǎo)老師與您聯(lián)系，為您提供考試評估、注冊、報考等全方位的指導(dǎo)。
推薦閱讀
相關(guān)資訊
限時免費資料
-
歷年樣卷
-
考試大綱
-
詞匯表
-
報考指南
-
考官文章
-
思維導(dǎo)圖
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號