ACCA 2017 June F7考官报告解析

考官报告是至直观了解ACCA考情分析的途径之一，因为它是由ACCA判卷人根据每次考生的答题情况直接撰写的。考官会针对一些难点题目，或者考生普遍出错的题目做出详细的分析。

下面我们就一起看看在2017年6月的考官报告中，关于Section A部分，考官都说了些什么。

Example 1:

Which of the following should be accounted for as subsidiaries in the consolidated financial statements of Preece Co?

(1) Gilber Co Preece Co currently owns 40% of the share capital of Gilber Co and holds options to purchase another 20% which it can exercise immediately

(2) Grovez Co Preece Co owns 60% of Grovez Co and has appointed the majority of the board of directors

(3) Roge Co Preece Co owns 80% of Roge Co. Roge Co is loss-making and Preece Co is considering selling it in the near future

A 1 and 2 only

B 2 and 3 only

C 1 and 3 only

D 1, 2 and 3

What does this test?

这道题主要考查大家是否理解“subsidiary”的定义

What is the correct answer?

The correct answer is D because the options are exercisable immediately in (1), control is established in (2) because of Preece Co’s ability to appoint the board and in (3), Preece Co still has control even though it is considering the sale of the subsidiary. Most candidates ignored the options even though they were exercisable immediately.

Example 2:

A 60% owned subsidiary sold goods to its parent for $150,000 at a mark-up of 25% on cost during the year ended 30 June 20X5. One fifth of these goods remained unsold as at 30 June 20X5.

What is the debit adjustment to be made to group retained earnings to reflect the unrealised profit in inventory at 30 June 20X5?

A $6,000

B $3,600

C $2,400

D $4,500

What does this test?

这道题比较典型，考核的是关于集团内部交易对合并财务报表的影响。

本题答案是B，具体的计算过程如下：

150,000/125 x 15 = 30,000

30,000/5 x 60% = $3,600

Why the correct answer is none of the other options?

Option A does not take account of the 40% NCI adjustment

Option C uses a 60% NCI adjustment

Option D uses a margin as opposed to a cost-plus approach

Most candidates did not take account of the 40% NCI adjustment. Candidates need to be able to think about these consolidation adjustments in isolation ie not necessarily as part of a full set of consolidated financial statements.

下面是如何找到的考官报告途径：

2017年ACCA网络课程火热招生中>>