為了幫助各位即將參加2015年USCPA（美國注冊會計師）考試的考生更好地復習及備考，高頓網(wǎng)校小編在此準備以下關于“公司內(nèi)部交易”的模擬試題，你會做了嗎？
　　Clark Co. had the following transactions with affiliated parties during Year 1:
　　? Sales of $60,000 to Dean, Inc., with $20,000 gross profit. Dean had $15,000 of inventory on hand at year-end. Clark owns a 15% interest in Dean and does not exert significant influence.
　　? Purchases of raw materials totaling $240,000 from Kent Corp., a wholly-owned subsidiary. Kent's gross profit on the sale was $48,000. Clark had $60,000 of this inventory remaining on December 31, Year 1.
　　Before eliminating entries, Clark had consolidated current assets of $320,000. What amount should Clark report in its December 31, Year 1, consolidated balance sheet for current assets?
　　a. $317,000
　　b. $303,000
　　c. $308,000
　　d. $320,000
　　Explanation
　　Choice "c" is correct, $308,000 current assets in the 12/31/Year 1 consolidated balance sheet ($320,000 less 12,000 unrealized profit in inventory)
　　The unrealized profit to be eliminated from inventory is calculated as follows:
　　Note: No elimination is made related to the transaction with Dean, Inc. because Dean (owned less than 50%) is not consolidated.
　　本站提供USCPA/CMA考試網(wǎng)絡課程免費試聽，請點擊試聽>>