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SBR题库_2019年acca考试SBR第二章模拟练习题(4)

2019-06-27 16:28:57  

小伙伴们,acca考试题库来啦!很多想要报考acca考试的考生,不知道该如何准备全英文考试,中公小编为大家收集的关于accaSBR科目第二章练习题及模拟题,帮助大家更好学习acca,早日拿下acca证书。

1.(b) Spamgate also owns a majority holding in Manni, which operates in the gas industry. Spamgate holds the investment in Manni to generate cash flows through dividend payments. Manni has a contract for the storage of gas at a local facility. This contract expires in 2020. Manni has deemed the storage contract to be a single cash generating unit (CGU) which comprises several assets. The contract for gas storage has been recognised as an intangible asset at cost. The storage contract requires Manni to make regular rental payments irrespective of the use of the gas storage facility but, in the year ended 31 May 2018, Manni had not used the facility. It was unlikely that the gas storage facility would be used in the future but Manni will have to continue to make regular payments until 2020.

The directors intend to leave the gas storage contract as part of the assets of the CGU because they are worried about the potential impact on the financial statements if it is accounted for separately. The directors would like to know how the gas storage contract should be treated in the financial statements of Manni and whether it should remain allocated to the CGU. (6 marks)

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