The statement of financial position as at 31 October 20X6
【参考答案及解析】
TONSON STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 20X6 $'000 $'000 $'000 Cost/ valuation Accumulated depn. Land 740 -- 740 Buildings 1,800 -- 1,800 Motor vehicles (W3) 240 112 128 Furniture and equipment (W3) 1,200 660 540 3,980 772 3,208 Current assets Inventory (W1) 250 Receivables 900 Less allowance (45) 855 Prepayments (marketing expenses) 5 Cash in hand 15 1,125 4,333 Equity and liabilities Equity $1 Ordinary shares (W4) 1,980 Share premium account (W4) 20 Revaluation surplus (W3) 735 Retained earnings (315 + 239) 554 3,289 Non-current liabilities 7% loan note 470 $'000 $'000 $'000 Current liabilities Trade payables 290 Accruals (wages) 40 Tax 150 Bank overdraft 94 574 4,333
TONSON STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 20X6 $'000 $'000 $'000 Cost/ valuation Accumulated depn. Land 740 -- 740 Buildings 1,800 -- 1,800 Motor vehicles (W3) 240 112 128 Furniture and equipment (W3) 1,200 660 540 3,980 772 3,208 Current assets Inventory (W1) 250 Receivables 900 Less allowance (45) 855 Prepayments (marketing expenses) 5 Cash in hand 15 1,125 4,333 Equity and liabilities Equity $1 Ordinary shares (W4) 1,980 Share premium account (W4) 20 Revaluation surplus (W3) 735 Retained earnings (315 + 239) 554 3,289 Non-current liabilities 7% loan note 470 $'000 $'000 $'000 Current liabilities Trade payables 290 Accruals (wages) 40 Tax 150 Bank overdraft 94 574 4,333