題目 題型：材料題       難度：★★★★★    7.8萬熱度

材料全屏The summarised statements of profit or loss of two companies, Liverton and E

材料全屏

The summarised statements of profit or loss of two companies, Liverton and Everpool, for the year ended 31 May 20X6 are provided below. Liverton acquired 3,000,000 ordinary shares in Everpool for $3,500,000 on 1 June 20X4. At that time, the retained earnings of Everpool were $200,000 and the fair value of the noncontrolling interest in Everpool was $1,000,000.

STATEMENTS OF PROFIT OR LOSS FOR THE YEAR ENDED 31 MAY 20X6

Liverton Everpool

$'000 $'000

Sales revenue 6,400 2,600

Cost of sales (3,700) (1,450)

Gross profit 2,700 1,150

Distribution costs (1,100) (490)

Administrative expenses (700) (320)

Profit from operations 900 340

Dividends received from Everpool 150 --

Profit before tax 1,050 340

Tax (400) (80)

Profit for the year 650 260

The following information is also available.

(a) Everpool's total share capital consists of 4,000,000 ordinary shares of $1 each.

(b) During the year ended 31 May 20X6 Liverton sold goods costing $110,000 to Everpool for $200,000. At 31 May 20X6, 60% of these goods remained in Everpool's inventory.

【論述題】

Calculate the total goodwill arising on the acquisition of Everpool.