Chapter 36 Statement of Financial Position and Comprehensive Income

CHAPTER 36: STATEMENT OF FINANCIAL POSITION

AND COMPREHENSIVE INCOME
PROBLEM 36-1 Current and Noncurrent Assets
￦

Question No. 1
￉¥·¬￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￚ¶¥¨©￦¶©§©­º¥¦°©·￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￏ²º©²¸³¶½Ζ￦­²§°¹¨­²«￦­²º©²¸³¶½￦©¼´©§¸©¨￦­²￦¸¬©￦³¶¨­²¥¶½￦§³¹¶·©￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
³ª￦³´©¶¥¸­³²·￦¸³￦¦©￦·³°¨￦¦©½³²¨￦‫ڶڵ‬￦±³²¸¬·￦¥±³¹²¸­²«￦¸³￦
ￖ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￖ¶©´¥­¨￦­²·¹¶¥²§©￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
ￌ­²¥²§­¥°￦¥··©¸·￦¥¸￦ª¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦´¶³ª­¸￦³¶￦°³··￦ ￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￔ³²§¹¶¶©²¸￦ￇ··©¸·￦¬©°¨￦ª³¶￦·¥°©￦¦¹­°¨­²«￦￦ ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￉¹¶¶©²¸￦ￇ··©¸·￦ ￦ ￦ (D)￦ ‫ڸ‬Ζ‫ڴڽڶ‬Ζ‫ڴڴڴ‬￦

Question No. 2
ￌ­²¥²§­¥°￦¥··©¸·￦¥¸￦ª¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦³¸¬©¶￦§³±´¶©¬©²·­º©￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
­²§³±©￦
ￌ­²¥²§­¥°￦¥··©¸·￦¥¸￦¥±³¶¸­¾©¨￦§³·¸￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ©ª©¶¶©¨￦¸¥¼￦¥··©¸￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
ￓ¥§¬­²©¶½￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ¥²¨￦¹·©¨￦¥·￦¥￦´°¥²¸￦·­¸©￦ ‫ڴڶڽ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ￔ³²§¹¶¶©²¸￦ￇ··©¸·￦ ￦ ￦ (C)￦ ‫ڷ‬Ζ‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 36-2 Current and Noncurrent Assets￦
￦

Question No. 1
￉¥·¬￦Ϯ‫ڵ‬ￓ‫ڴڴڷܩ‬Ζ‫ڴڴڵܩڴڴڴ‬Ζ‫ڴڴڴ‬Ο‫ڴڹ‬Ζ‫ڴڴڴ‬Ο‫ڴڼڶ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڵ‬Ζ‫ڴڻڴ‬Ζ‫ڴڴڴ‬￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‫ڷ‬ￓΟ‫ڴڴڶ‬Ζ‫ڴڹܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڶ‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
ￏ²º©·¸±©²¸·￦·©§¹¶­¸­©·￦¬©°¨￦ª³¶￦¸¶¥¨­²«￦Ϯ‫ڵ‬Κ‫ڼ‬ￓΟ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￏ²º©²¸³¶­©·￦Ϯ‫ڴڴڼ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڶ‬Ζ‫ܩڴڴڴ‬Ϯ‫ڴڹڸ‬Ζ‫ڴڴڴ‬ϑ‫ܫڹڶڵ‬ϯ￦ ‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
ￖ¶©´¥­¨￦ￋ¼´©²·©·￦Ϯ³²°½￦¸¬©￦´¶©´¥­¨￦­²·¹¶¥²§©ϯ￦ ‫ڼڸ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￉¹¶¶©²¸￦ￇ··©¸·￦ ￦ ￦ (A)￦ ‫ں‬Ζ‫ڼڶڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￉¥·¬￦­²￦·­²¯­²«￦ª¹²¨￦ ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
ￒ³²«Ο¸©¶±￦­²º©·¸±©²¸·￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ©´³·­¸￦ ¸³￦ ·¹´´°­©¶￦ ª³¶￦ ­²º©²¸³¶­©·￦ ¸³￦ ¦©￦ ¨©°­º©¶©¨￦ ­²￦ ‫ںڵ‬￦ ‫ڷڶ‬Ζ‫ڴڴڴ‬￦
±³²¸¬·￦
￉¥·¬￦·¹¶¶©²¨©¶￦º¥°¹©￦ ￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￖ¶³´©¶¸½Ζ￦´°¥²¸￦¥²¨￦©µ¹­´±©²¸￦￦ ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦²³²§¹¶¶©²¸￦ￇ··©¸·￦ ￦ (A)￦ ‫ڹ‬Ζ‫ڷڶڼ‬Ζ‫ڴڴڴ‬￦

369
Chapter 36 Statement of Financial Position and Comprehensive Income

PROBLEM 36-3 Current and Noncurrent Liabilities￦

￦

Question No. 1
￈¥²¯￦³º©¶¨¶¥ª¸￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦Ϯ‫ڵ‬ￓ‫ڹڶܩ‬Ζ‫ڴڴڵܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڵ‬Ζ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
ￖ¶³´©¶¸½￦¨­º­¨©²¨·￦´¥½¥¦°©￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￔ³¸©￦´¥½¥¦°©Ζ￦¨¹©￦￐¥²¹¥¶½￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￉¥·¬￦¨­º­¨©²¨·￦´¥½¥¦°©￦ ‫ڴڼ‬Ζ‫ڴڴڴ‬￦
ￌ­²¥²§­¥°￦°­¥¦­°­¸­©·￦¥¸￦ª¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦´¶³ª­¸￦³¶￦°³··￦ ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
ￋ·¸­±¥¸©¨￦©¼´©²·©·￦³ª￦±©©¸­²«￦»¥¶¶¥²¸­©·￦ ‫ڹڷڷ‬Ζ‫ڴڴڴ‬￦
ￋ·¸­±¥¸©¨￦¨¥±¥«©·￦¥·￦¥￦¶©·¹°¸￦³ª￦¹²·¥¸­·ª¥§¸³¶½￦´©¶ª³¶±¥²§©￦³²￦ ‫ڼںڶ‬Ζ‫ڴڴڴ‬￦
¥￦§³²¸¶¥§¸￦
ￒ³¥²·￦´¥½¥¦°©Ο§¹¶¶©²¸￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§¹¶¶©²¸￦°­¥¦­°­¸­©·￦ ￦ ￦ (A)￦ ‫ڷ‬Ζ‫ڼڷڹ‬Ζ‫ڴڴڴ‬￦
￦

Question No. 2
￈³²¨·￦´¥½¥¦°©￦ ‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￖ¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￓ³¶¸«¥«©￦´¥½¥¦°©￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ³¥²·￦´¥½¥¦°©Ο²³²§¹¶¶©²¸￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦²³²§¹¶¶©²¸￦°­¥¦­°­¸­©·￦ (C)￦ ‫ڹ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 36- ￦

ￕ¶¨­²¥¶½￦·¬¥¶©￦§¥´­¸¥°￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦´¶©±­¹±￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦ Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
￘©¸¥­²©¨￦©¥¶²­²«·￦¹²¥´´¶³´¶­¥¸©¨￦Ϯ‫ں‬ￓΟ‫ڶ‬ￓ￦§³·¸￦³ª￦¸¶©¥·¹¶½ϯ￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￘©·©¶º©·Ό￦ ￦
￘©¸¥­²©¨￦©¥¶²­²«·￦¥´´¶³´¶­¥¸©¨￦ª³¶￦¸¶©¥·¹¶½￦·¬¥¶©·￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￘©·©¶º©￦ª³¶￦§³²¸­²«©²§­©·￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￛ²¶©¥°­¾©¨￦«¥­²￦³²￦ￌￜￚￕ￉ￏ￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￉¹±¹°¥¸­º©￦¸¶¥²·°¥¸­³²￦¥¨®¹·¸±©²¸￦ ￦¨©¦­¸￦ Ϯ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦ ‫ڷڶ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￙¬¥¶©¬³°¨©¶·‫ك‬￦ￋµ¹­¸½￦ ￦ (C)￦ ‫ڵڶ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦

370
Chapter 36 Statement of Financial Position and Comprehensive Income

PROBLEM 36-5 Adjusting and Nonadjusting events

￦

ￒ³··￦³²￦©¼´¶³´¶­¥¸­³²￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦³²￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￒ­¸­«¥¸­³²￦°³··￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦¥¨®¹·¸­²«￦©º©²¸·￦ ￦ ￦ (A)￦ ‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￦

ￇ°°￦³¸¬©¶￦¨¥¸¥￦¥¶©￦²³²¥¨®¹·¸­²«￦©º©²¸·Κ￦
￦
￦
PROBLEM 36-6: Related Party Relationship
￦

Requirement No. 1
ￚ¬©￦ª³°°³»­²«￦§³±´¥²­©·￦¥¶©￦§³²·­¨©¶©¨￦¸³￦¦©￦¶©°¥¸©¨￦´¥¶¸­©·￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦
￉³±´¥²½￦­²￦¥§§³¶¨¥²§©￦»­¸¬￦ￖￇ￙￦‫ڸڶ‬￦Related Party DisclosuresΌ￦
Name Description
‫ڵ‬ϯ￦ ￙¥²¨￦￑­²«￦￉³Κ￦ ￖ³·¸Ο©±´°³½±©²¸￦ ¦©²©ª­¸￦ ´°¥²￦ ©·¸¥¦°­·¬©¨￦ ¦½￦
ￌ¶³¾©²￦ￚ¬¶³²©￦
‫ڶ‬ϯ￦ ￙¬¥¨³»￦ￌ­©²¨￦￉³Κ￦ ￇ··³§­¥¸©￦
‫ڸ‬ϯ￦ ￎ¥¶¦¶­²«©¶￦￉³Κ￦ ￙¹¦·­¨­¥¶½￦
‫ڹ‬ϯ￦ ￔ­«¬¸￦￉¶¥»°©¶￦￉³Κ￦ ￙¹¦·­¨­¥¶½￦³ª￦ￎ¥¶¦¶­²«©¶￦
‫ں‬ϯ￦ ￊ­·¶¹´¸³¶￦￉³Κ￦ ￇ··³§­¥¸©￦³ª￦ￎ¥¶¦¶­²«©¶￦
‫ڻ‬ϯ￦ ￍ©³±¥²§©¶￦￉³Κ￦ ￖ¥¶©²¸￦
‫ڼ‬ϯ￦ ￐¥¯­¶³￦￉³Κ￦ ￖ¥¶©²¸￦³ª￦ￍ©³±¥²§©¶￦
‫ڽ‬ϯ￦ ￘½°¥­￦￉³Κ￦ ￙­·¸©¶￦§³±´¥²½￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦￉³±´¥²½￦
‫ڴڵ‬ϯ￦ ￓ©¨¹·¥￦￉³Κ￦ ￑©½￦ￓ¥²¥«©±©²¸￦´©¶·³²²©°￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦
￉³±´¥²½Κ￦
‫ڵڵ‬ϯ￦ ￈¥¶¥¸¬¶¹±￦￉³Κ￦ ￈¥²¯￦
‫ںڵ‬ϯ￦ ￖ¹¨«©￦￉³Κ￦ ￐³­²¸￦º©²¸¹¶©¶￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦￉³±´¥²½￦
‫ڻڵ‬ϯ￦ ￏ²º³¯©¶￦￉³Κ￦ ￐³­²¸￦º©²¸¹¶©￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦￉³±´¥²½￦
￦

Requirement No. 2
￘©«¥¶¨°©··￦ ³ª￦ »¬©¸¬©¶￦ ¸¬©¶©￦ ¬¥º©￦ ¦©©²￦ ¸¶¥²·¥§¸­³²·￦ ¦©¸»©©²￦ ¥￦ ´¥¶©²¸￦ ¥²¨￦ ¥￦
·¹¦·­¨­¥¶½Ζ￦¥²￦©²¸­¸½￦ ±¹·¸￦¨­·§°³·©￦¸¬©￦ ²¥±©￦³ª￦­¸·￦ ´¥¶©²¸￦¥²¨Ζ￦­ª￦¨­ªª©¶©²¸Ζ￦ ¸¬©￦
¹°¸­±¥¸©￦§³²¸¶³°°­²«￦ ´¥¶¸½Κ￦ￚ¬©¶©ª³¶©Ζ￦ￌ¶³¾©²￦ￚ¬¶³²©￦￉³±´¥²½￦·¬³¹°¨￦¨­·§°³·©￦
￐¥¯­¶³￦￉³ΚΖ￦­¸·￦¹°¸­±¥¸©￦´¥¶©²¸￦³¶￦§³²¸¶³°°­²«￦´¥¶¸½Κ￦
￦
￦
PROBLEM 36-7 Distribution Costs and General and Administrative Expenses￦
￦

Question No. 1
ￇ¨º©¶¸­·­²«￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ©°­º©¶½￦©¼´©²·©￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￘©²¸￦ª³¶￦³ªª­§©￦·´¥§©￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￞￦‫ڵ‬ϑ‫ڶ‬ϯ￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￙¥°©·￦§³±±­··­³²·￦ ‫ڵ‬Ζ‫ڹڻڴ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦³²￦¨©°­º©¶½￦¸¶¹§¯￦ ‫ڸڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦¨­·¸¶­¦¹¸­³²￦§³·¸·￦ (B)￦ ‫ڶ‬Ζ‫ڽڷڵ‬Ζ‫ڴڴڴ‬￦
￦

371
Chapter 36 Statement of Financial Position and Comprehensive Income

Question No. 2
ￇ¹¨­¸­²«￦¥²¨￦ￇ§§³¹²¸­²«￦ª©©·￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڹڶں‬Ζ‫ڴڴڴ‬￦
￘©²¸￦ª³¶￦³ªª­§©￦·´¥§©￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￞￦‫ڵ‬ϑ‫ڶ‬ϯ￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
ￏ²·¹¶¥²§©￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦³²￦³ªª­§©￦©µ¹­´±©²¸￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦«©²©¶¥°￦¥²¨￦¥¨±­²­·¸¶¥¸­º©￦©¼´©²·©·(D)￦ ‫ڵ‬Ζ‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 36-8 Comprehensive Income
￦

ￔ©¸￦￙¥°©·￦ ￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦«³³¨·￦·³°¨￦ ￦ ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￍ¶³··￦­²§³±©￦ ￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￕ¸¬©¶￦­²§³±©￦ ￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦³ª￦´¶³ª­¸￦³ª￦¥··³§­¥¸©￦ ￦ ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦­²§³±©￦ ￦ ‫ڵ‬Ζ‫ڹڹں‬Ζ‫ڴڴڴ‬￦
ￋ¼´©²·©·Ό￦ ￦ ￦
￦￦￦￦￦￦￦ￊ­·¸¶­¦¹¸­³²￦§³·¸·￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￦￦￦￦￦ￇ¨±­²­·¸¶¥¸­º©￦©¼´©²·©·￦ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￦￦￦￦￦ￌ­²¥²§©￦§³·¸￦ ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￦￦￦￦￦ￕ¸¬©¶￦©¼´©²·©￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڹںڶ‬Ζ‫ڴڴڴ‬￦
ￏ²§³±©￦¦©ª³¶©￦­²§³±©￦¸¥¼￦ ￦ ‫ڵ‬Ζ‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
ￏ²§³±©￦¸¥¼￦©¼´©²·©￦ ￦ ‫ڼڴڸ‬Ζ‫ڴڴڴ‬￦
ￏ²§³±©￦ª¶³±￦§³²¸­²¹­²«￦³´©¶¥¸­³²·￦ ￦ ‫ڶڼڽ‬Ζ‫ڴڴڴ‬￦
ￏ²§³±©￦ª¶³±￦¨­·§³²¸­²¹©¨￦³´©¶¥¸­³²·￦￦ ￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦ￏ²§³±©￦ ￦ ‫ڵ‬Ζ‫ڶڼڴ‬Ζ‫ڴڴڴ‬￦
ￕ¸¬©¶￦§³±´¶©¬©²·­º©￦­²§³±©Ό￦ ￦ ￦
￦￦￦￦￦￦￦￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￦￦￦￦￦￦ￚ¶¥²·°¥¸­³²￦«¥­²￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￦￦￦￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦³²￦ￌￜￚￕ￉ￏ￦·©§¹¶­¸­©·￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￉³±´¶©¬©²·­º©￦­²§³±©￦ ￦ ￦ (C)￦ ￦ ‫ڵ‬Ζ‫ڶڷں‬Ζ‫ڴڴڴ‬￦
￦

ￕ¸¬©¶￦­²§³±©Ό￦ ￦
￦￦ￏ²¸©¶©·¸￦­²§³±©￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￕ¸¬©¶￦©¼´©²·©Ό￦ ￦
￦￦ￒ³··￦³²￦·¥°©￦³ª￦©µ¹­´±©²¸￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦

372
Chapter 36 Statement of Financial Position and Comprehensive Income

COMPREHENSIVE PROBLEMS
PROBLEM 36-9
￦

Non-
Current current
Asset asset Total Asset
￦ ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦ ‫ڸڸ‬Ζ‫ڴڴڷ‬￦ ‫ڼڹڵ‬Ζ‫ڴڴڸ‬￦ ‫ڶڴڶ‬Ζ‫ڴڴڻ‬￦
‫ڵ‬Κ￦ ￔ³¸©·￦¶©§©­º¥¦°©￦ ￦±¥¸¹¶­¸½￦ Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ Ο￦
¨¥¸©￦￐¹°½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦
￦ ￒ¥²¨￦ Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦ Ο￦
‫ڶ‬Κ￦ ￌￜￚￕ￉ￏ￦ ‫ڸ‬Ζ‫ڴڴں‬￦ Ϯ‫ڸ‬Ζ‫ڴڴں‬ϯ￦ Ο￦
‫ڷ‬Κ￦ ￏ²º©²¸³¶½￦ ‫ڴڷ‬Ζ‫ڴڴڹ‬￦ Ϯ‫ڴڷ‬Ζ‫ڴڴڹ‬ϯ￦ Ο￦
‫ڸ‬Κ￦ ￚ¶©¥·¹¶½￦·¬¥¶©·￦ ￦ Ϯ‫ڵ‬Ζ‫ڴڴڼ‬ϯ￦ Ϯ‫ڵ‬Ζ‫ڴڴڼ‬ϯ￦
‫ڹ‬Κ￦ ￖ¶©´¥­¨￦­²·¹¶¥²§©￦ ‫ڶ‬Ζ‫ڴڴڽ‬￦ Ϯ‫ڶ‬Ζ‫ڴڴڽ‬ϯ￦ Ο￦
‫ڴڵ‬Κ￦ ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦ ￦ Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦￈¹­°¨­²«￦
￦ ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦ ￦ Ϯ‫ڷڵ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڷڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦ￋµ¹­´±©²¸￦
￦ ￇ°°³»¥²§©￦ª³¶￦¦¥¨￦¨©¦¸·￦ Ϯ‫ڴڴڻ‬ϯ￦ ￦ Ϯ‫ڴڴڻ‬ϯ￦
￦ ￇ¨®¹·¸©¨￦¦¥°¥²§©￦ ‫ڽڹ‬Ζ‫ڴڴں‬￦ ‫ںڴڵ‬Ζ‫ڴڴں‬￦ ‫ںںڵ‬Ζ‫ڴڴڶ‬￦
1. (B) 2. (A)
￦
Non-
Current current
Liabilities liabilities Equity
￦ ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦ ‫ںں‬Ζ‫ڴڴں‬￦ ‫ڸڶ‬Ζ‫ڴڴڵ‬￦ ‫ڶڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Κ￦ ￚ¶©¥·¹¶½￦·¬¥¶©·￦ ￦ ￦ Ϯ‫ڵ‬Ζ‫ڴڴڼ‬ϯ￦
‫ں‬Κ￦ ￈³²¨·￦´¥½¥¦°©￦ Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڻ‬Κ￦ ￇ§§¶¹©¨￦»¥«©·￦ ‫ڸ‬Ζ‫ڴڴڵ‬￦ Ϯ‫ڸ‬Ζ‫ڴڴڵ‬ϯ￦ ￦
‫ڼ‬Κ￦ ￓ³¶¸«¥«©￦ ￦§¹¶¶©²¸￦´³¶¸­³²￦ ‫ڸ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦ ￦
‫ڽ‬Κ￦ ￖ¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©￦ ￦ ‫ڸ‬Ζ‫ڴڴڷ‬￦ Ϯ‫ڸ‬Ζ‫ڴڴڷ‬ϯ￦
‫ڴڵ‬Κ￦ ￇ°°³»¥²§©￦ª³¶￦¦¥¨￦¨©¦¸·￦ ￦ ￦ Ϯ‫ڴڴڻ‬ϯ￦
￦ ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦ ￦ Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦￈¹­°¨­²«￦
￦ ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦ ￦ Ϯ‫ڷڵ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڷڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦ￋµ¹­´±©²¸￦
￦ ￇ¨®¹·¸©¨￦¦¥°¥²§©￦ ‫ڸڷ‬Ζ‫ڴڴڻ‬￦ ‫ڴں‬Ζ‫ڴڴڷ‬￦ ‫ڵڻ‬Ζ‫ڴڴڶ‬￦
3. (A) 4. (B) 5. (A)
￦
SUMMARY OF ANSWERS:
1. B 2. A 3. A 4. B 5. A
￦
￦

373
Chapter 36 Statement of Financial Position and Comprehensive Income

PROBLEM 36-10
￦

￦ Cash in Accts. Accum. Depre

bank Inventory Receivable PPE Depr ciation
ￛ²¥¨®¹·¸©¨￦ ‫ڴڴڵ‬ ‫ڵ‬Ζ‫ڴڴڼ‬ ‫ڶ‬Ζ‫ڴڴڹ‬ ‫ڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴڸ‬ Ο
¦¥°¥²§©·￦
‫ڵ‬￦ Ο￦ ‫ڸ‬￦ Ο￦ Ο￦ Ο￦ Ο￦
‫ڶ‬￦ Ο Ϯ‫ڹڵ‬ϯ Ο Ο￦ Ο Ο
‫ڷ‬￦ Ϯ‫ڸڵ‬ϯ￦ Ο￦ Ο￦ Ο￦ Ο￦ Ο￦
‫ڸ‬￦ ‫ڴڶ‬ Ο Ο Ο￦ Ο Ο
‫ڹ‬￦ Ϯ‫ڹ‬ϯ Ο ‫ڹ‬ Ο￦ Ο Ο
‫ں‬￦ Ο Ο Ο Ο￦ Ο Ο
‫ڻ‬￦ Ο Ο Ο ‫ڴڴڹ‬￦ ‫ڶڵڵ‬Κ‫ڹ‬ ‫ڶڵڵ‬Κ‫ڹ‬
‫ڼ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ Ο￦ Ο￦
‫ڽ‬￦ Ο￦ ‫ڴں‬￦ Ο￦ Ο￦ Ο￦ Ο￦
‫ڴڵ‬￦ Ο Ο Ο Ϯ‫ڴڶ‬ϯ￦ Ϯ‫ڸ‬ϯ Ϯ‫ڸ‬ϯ
‫ڵڵ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ Ο￦ Ο￦
ￇ¨®¹·¸©¨￦ 101 ‫ڵ‬Ζ‫ڽڸڼ‬ ‫ڶ‬Ζ‫ڹڴڹ‬ ‫ڵ‬Ζ‫ڴڼڸ‬￦ ‫ڼڴڹ‬Κ‫ڹ‬ ‫ڼڴڵ‬Κ‫ڹ‬
¦¥°¥²§©·￦ 1. (B)
￦

￦ Advances
from Accounts Interest Bonds Amorti-
customers payable payable payable Discount zation
ￛ²¥¨®¹·¸©¨￦ Ο￦ ‫ڴڶڷ‬ ￦ ‫ڵ‬Ζ‫ڸڶڽ‬Ζ‫ڸڸڵ‬￦ Ο Ο￦
¦¥°¥²§©·￦
‫ڵ‬￦ Ο￦ ‫ڸ‬ Ο￦ Ο￦ Ο Ο￦
‫ڶ‬￦ Ο￦ Ο￦ Ο￦ Ο￦ Ο￦ Ο￦
‫ڷ‬￦ Ο￦ ‫ڸڵ‬ Ο￦ Ο￦ Ο Ο￦
‫ڸ‬￦ Ο￦ ‫ڴڶ‬￦ Ο￦ Ο￦ Ο￦ Ο￦
‫ڹ‬￦ Ο￦ Ο Ο￦ Ο￦ Ο Ο￦
‫ں‬￦ Ο￦ Ο Ο￦ Ο￦ Ο Ο￦
‫ڻ‬￦ Ο￦ Ο Ο￦ Ο￦ Ο Ο￦
‫ڼ‬￦ ‫ڹ‬￦ Ϯ‫ڹ‬ϯ Ο￦ Ο￦ Ο Ο￦
‫ڽ‬￦ Ο￦ ‫ڴں‬ Ο￦ Ο￦ Ο Ο￦
‫ڴڵ‬￦ Ο￦ Ο Ο￦ Ο￦ Ο Ο￦
‫ڵڵ‬￦ Ο￦ Ο￦ ‫ڴڼڵ‬￦ ‫ڹڻ‬Ζ‫ںڹڼ‬￦ ‫ڷں‬Κ‫ڶڸڸ‬￦ ‫ڶڵ‬Κ‫ڸڵڸ‬￦
ￇ¨®¹·¸©¨￦ ‫ڹ‬￦ 413 ‫ڴڼڵ‬￦ ‫ڵ‬Ζ‫ںڷڽ‬Ζ‫ڼڹڹ‬￦ ‫ڷں‬Κ‫ڶڸڸ‬￦ ‫ڶڵ‬Ζ‫ڸڵڸ‬￦
¦¥°¥²§©·￦ 2. (B)
Є‫ڴڴڴ‬￦
￦

￉¹¶¶©²¸￦ￇ··©¸·Ό￦ ￦ ￦
￦￦￉¥·¬￦­²￦¦¥²¯￦￦ ‫ڵڴڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￏ²º©²¸³¶½￦ ‫ڵ‬Ζ‫ڽڸڼ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦ ‫ڶ‬Ζ‫ڹڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڹڹڸ‬Ζ‫ڴڴڴ‬￦ 3. (A)
￦ ￦ ￦

ￔ³²§¹¶¶©²¸￦¥··©¸·Ό￦ ￦ ￦
￦￦ￖￖￋ￦￦ ‫ڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦ ‫ڼڴڹ‬Ζ‫ڴڴڹ‬￦ ‫ڵڻڽ‬Ζ‫ڴڴڹ‬￦ 4. (B)
ￚ³¸¥°￦¥··©¸·￦ ￦ ‫ڹ‬Ζ‫ںڶڸ‬Ζ‫ڴڴڹ‬￦

374
‫‪Chapter 36‬‬ ‫‪Statement of Financial Position and Comprehensive Income‬‬

‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬

‫‪￉¹¶¶©²¸￦°­¥¦­°­¸­©·Ό￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦￦ￇ¨º¥²§©·￦ª¶³±￦§¹·¸³±©¶·￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬ ‫‪￦‬‬
‫‪￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڷڵڸ‬ ‫‪￦‬‬
‫‪￦￦ￏ²¸©¶©·¸￦´¥½¥¦°©￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڵ‬ ‫)‪￦ 5. (B‬ڴڴڴ‪Ζ‬ڼڽڹ‬
‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬

‫‪ￔ³²§¹¶¶©²¸￦°­¥¦­°­¸­©·Ό￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬

‫‪￦￦￈³²¨·￦´¥½¥¦°©￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬ ‫‪￦‬‬
‫‪￦￦ￊ­·§³¹²¸￦³²￦¦³²¨·￦´¥½¥¦°©￦‬‬ ‫‪￦‬ڶڸڸ‪Ζ‬ڷں‬ ‫)‪￦ 6. (C‬ڼڹڹ‪Ζ‬ںڷڽ‪Ζ‬ڵ‬
‫‪ￚ³¸¥°￦°­¥¦­°­¸­©·￦‬‬ ‫‪￦‬‬ ‫‪￦‬ڼڹڹ‪Ζ‬ڸڷڹ‪Ζ‬ڶ‬
‫‪￦‬‬

‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. B‬‬ ‫‪2. B‬‬ ‫‪3. A‬‬ ‫‪4.‬‬ ‫‪B‬‬ ‫‪5.‬‬ ‫‪B‬‬ ‫‪6.‬‬ ‫‪C‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 36-11‬‬

‫‪2017‬‬
‫‪Sales‬‬ ‫‪COS‬‬ ‫‪EI‬‬ ‫‪OPEX‬‬
‫‪Κ￦ￋￏ￦³º©¶Ζ￦￉ￕ￙￦¹²¨©¶￦‬ڵ‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڹڼڷ‬ ‫‪￦‬ڴڴں‪Ζ‬ڻڹڵ‬ ‫‪￦‬ڴڴڹ‪Ζ‬ڼڽ‬ ‫‪￦‬ڴڴڷ‪Ζ‬ڽں‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬ڴڴڶ‪Ζ‬ں‬ ‫‪ϯ￦‬ڴڴڶ‪Ζ‬ں‪Ϯ‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦￙¥°¥¶­©·￦©¼´©²·©￦¹²¨©¶￦‬ڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬ڴڴں‪Ζ‬ڸڵ‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦￙¥°©·￦³º©¶·¸¥¸©¨￦‬ڷ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪ϯ￦‬ڴڴڻ‪Ζ‬ڵ‪Ϯ‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦ￋ¼´©²·©￦³º©¶·¸¥¸©¨￦‬ڸ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڼڵ‪Ϯ‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦ￖ¹¶§¬Κ￦ￕº©¶Ζ￦￉ￕ￙￦³º©¶￦‬ڹ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڷ‪￦Ϯ‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦￙¥°©·￦¹²¨©¶￦‬ں‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬ڴڴڹ‪Ζ‬ڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦￈¥¨￦¨©¦¸￦¹²¨©¶￦‬ڻ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ܫڶ‪ϯ￦¼￦‬ڹ‪Κ‬ڶܩڸ‪Κ‬ڶڷ‪￦Ϯ‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦￦‬ڼڽں‬
‫‪￦‬ڼڽں‪Ο‬ܫڶ‪ϯ￦¼￦‬ڸܩڵ‪Κ‬ںں‪￦Ϯ‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦ￊ©´Κ￦ￋ¼´©²·©￦¹²¨©¶￦‬ڼ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦￦‬ڴڴڹ‪Ζ‬ڸڵ‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪ￇ¨®¹·¸©¨￦¦¥°Κ￦‬‬ ‫‪￦‬ڴڴڼ‪Ζ‬ڹڼڷ‬ ‫‪￦‬ڴڴں‪Ζ‬ڴںڵ‬ ‫‪￦‬ڴڴڷ‪Ζ‬ڶڽ‬ ‫‪￦‬ڼڵڽ‪Ζ‬ڼڽ‬

‫‪375‬‬
‫‪Chapter 36‬‬ ‫‪Statement of Financial Position and Comprehensive Income‬‬

‫‪2018‬‬
‫‪Sales‬‬ ‫‪COS‬‬ ‫‪EI‬‬ ‫‪OPEX‬‬
‫‪Κ￦ￋￏ￦³º©¶Ζ￦￉ￕ￙￦¹²¨©¶￦‬ڵ‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڸ‬ ‫‪￦‬ڴڴڼ‪Ζ‬ڷڴڶ‬ ‫‪￦￦‬ڴڴڽ‪Ζ‬ڸںڵ‬ ‫‪￦￦‬ڴڴڻ‪Ζ‬ںڻ‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڴڶ‪Ζ‬ں‪Ϯ‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬ڴڴڹ‪Ζ‬ڼ‬ ‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڼ‪Ϯ‬‬ ‫‪￦‬‬
‫‪Κ￦￙¥°¥¶­©·￦©¼´©²·©￦¹²¨©¶￦‬ڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڴں‪Ζ‬ڸڵ‪￦ Ϯ‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦￦‬ڴڴڷ‪Ζ‬ڻڵ‬
‫‪Κ￦￙¥°©·￦³º©¶·¸¥¸©¨￦‬ڷ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬ڴڴڻ‪Ζ‬ڵ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪ϯ￦‬ڴڴڼ‪Ϯ‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦ￋ¼´©²·©￦³º©¶·¸¥¸©¨￦‬ڸ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦￦‬ڴڼڵ‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڴڶ‪Ϯ‬‬
‫‪Κ￦ￖ¹¶§¬Κ￦ￕº©¶Ζ￦￉ￕ￙￦³º©¶￦‬ڹ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬ڴڴڶ‪Ζ‬ڷ‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڴں‪Ζ‬ڸ‪Ϯ‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦￙¥°©·￦¹²¨©¶￦‬ں‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڶ‪Ϯ‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪Κ￦￈¥¨￦¨©¦¸￦¹²¨©¶￦‬ڻ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ܫڶ‪ϯ￦¼￦‬ڹ‪Κ‬ڶܩڸ‪Κ‬ڶڷ‪￦Ϯ‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڽں‪Ο‬ܫڶ‪ϯ￦¼￦‬ڸܩڵ‪Κ‬ںں‪￦Ϯ‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦￦‬ڸڴڻ‬
‫‪Κ￦ￊ©´Κ￦ￋ¼´©²·©￦¹²¨©¶￦‬ڼ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڻڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦￦‬ڴڴڹ‪Ζ‬ڸڵ‬
‫‪ￇ¨®¹·¸©¨￦¦¥°Κ￦‬‬ ‫‪￦‬ڴڴڸ‪Ζ‬ڶڶڸ‬ ‫‪￦‬ڴڴڻ‪Ζ‬ڸڴڶ‬ ‫‪￦‬ڴڴڸ‪Ζ‬ںڹڵ‬ ‫‪￦￦‬ڸڼڹ‪Ζ‬ڸڽ‬

‫‪Question No. 6‬‬ ‫)‪(A‬‬

‫‪￙¥°©·￦‬‬ ‫‪￦‬ڴڴڼ‪Ζ‬ڹڼڷ‬
‫‪ￒ©··￦￉³·¸￦³ª￦·¥°©·￦‬‬ ‫‪￦‬ڴڴں‪Ζ‬ڴںڵ‬
‫‪ￍ¶³··￦ￖ¶³ª­¸￦‬‬ ‫‪￦‬ڴڴڶ‪Ζ‬ڹڶڶ‬
‫‪ￒ©··￦ￕ´©¶¥¸­²«￦©¼´©²·©·￦‬‬ ‫‪￦‬ڼڵڽ‪Ζ‬ڼڽ‬
‫‪ￇ¨¨￦ￕ¸¬©¶￦­²§³±©￦‬‬ ‫‪￦‬ڴڴڵ‪Ζ‬ڶ‬
‫‪ￔ©¸￦´¶³ª­¸￦‬‬ ‫‪￦‬ڶڼڷ‪Ζ‬ڼڶڵ‬
‫‪ￇ¨¨Ό￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦‬‬ ‫‪￦‬ڴڴڸ‪Ζ‬ڷڶ‬
‫‪)￦‬ڻڵڴڶ‪Ζ￦‬ڵڷ‪￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦ￊ©§©±¦©¶￦‬‬ ‫‪￦‬ڶڼڻ‪Ζ‬ڵڹڵ‬

‫‪Question No. 7‬‬ ‫)‪(C‬‬

‫‪￉³·¸￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڹڸڵ‬
‫‪ϯ‬ڶ‪￦¼￦‬ڴڴڹ‪Ζ‬ڸڵ‪ￒ©··￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڽڶ‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵڷ‪￈³³¯￦º¥°¹©￦³ª￦±¥§¬­²©¶½Ζ￦ￊ©§©±¦©¶￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ںڵڵ‬

‫‪376‬‬
Chapter 36 Statement of Financial Position and Comprehensive Income

Question No. 9 (B)

ￇ§§³¹²¸·￦¶©§©­º¥¦°©Ζ￦‫ڻڵڴڶ‬￦Ϯ‫ڶڷ‬Ζ‫ڶܩڴڴڸ‬Ζ‫ڴڴڹ‬ϯ￦ ‫ڸڷ‬Ζ‫ڴڴڽ‬￦
ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦¦¥¨￦¨©¦¸·￦Ϯ‫ڶڷ‬Ζ‫ڶܩڴڴڸ‬Ζ‫ڴڴڹ‬ϯ￦Є￦‫ܫڶ‬￦ ‫ڼڽں‬￦
ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦ ‫ڸڷ‬Ζ‫ڶڴڶ‬￦

Question No. 10 (B)

￙¥°©·￦‫ڼڵڴڶ‬￦ ‫ڶڶڸ‬Ζ‫ڴڴڸ‬￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦ ‫ڸڴڶ‬Ζ‫ڴڴڻ‬￦
ￍ¶³··￦ￖ¶³ª­¸￦ ‫ڻڵڶ‬Ζ‫ڴڴڻ‬￦
ￒ©··Ό￦ￕ´©¶¥¸­²«￦©¼´©²·©·￦ ‫ڸڽ‬Ζ‫ڸڼڹ‬￦
ￇ¨¨Ό￦ￕ¸¬©¶￦­²§³±©￦ ‫ڴڴڵڵ‬￦
ￔ©¸￦­²§³±©￦ ‫ڸڶڵ‬Ζ‫ںڵڶ‬￦
￦

SUMMARY OF ANSWERS:
1. C 2. C 3. D 4. A 5. C
6. A 7. C 8. B 9. B 10. B
￦
￦
PROBLEM 36-12
￦

Question No. 1
ￛ²¥¨®¹·¸©¨￦·¥°©·￦ ‫ڸ‬Ζ‫ڷڶڷ‬Ζ‫ڴڴں‬￦
ￒ©··Ό￦ￇ¨º¥²§©·￦ ‫ڶڷڵ‬Ζ‫ڴڴڴ‬￦
ￇ¨®¹·¸©¨￦￙¥°©·￦ ￦ (A)￦ ‫ڸ‬Ζ‫ڵڽڵ‬Ζ‫ڴڴں‬￦
￦
Question No. 2
￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ؂ܫڴڻ‬Єϯ￦ ‫ڸڶ‬Ζ‫ڴڵڴ‬￦
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦Ϯ¬­«¬©¶ϯ￦ ‫ڷڶ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦￦ (B)￦ ‫ڵ‬Ζ‫ڴڵڴ‬￦
Єª¹¸¹¶©￦º¥°¹©￦¥ª¸©¶￦‫ڸ‬￦´©¶­³¨·￦‫ܥ‬￦§¥¶¶½­²«￦º¥°¹©￦¥ª¸©¶￦‫ڸ‬￦´©¶­³¨·Κ￦

Question No. 3
￙¥°©·￦ ‫ڸ‬Ζ‫ڵڽڵ‬Ζ‫ڴڴں‬￦
ￇ¨¨Ό￦￦ ￏ²§¶©¥·©￦­²￦¶¥»￦±¥¸©¶­¥°·￦Ϯ‫ڹڻ‬Ζ‫ڴڴڼ‬￦ ￦‫ںڹ‬Ζ‫ڴڴڼ‬ϯ￦ ‫ڽڵ‬Ζ‫ڴڴڴ‬￦
￦ ￏ²§¶©¥·©￦­²￦ª­²­·¬©¨￦«³³¨·￦Ϯ‫ڴڷڵ‬Ζ‫ڴڴڻ‬￦ ￦‫ڹڴڵ‬Ζ‫ڴڴڼ‬ϯ￦ ‫ڸڶ‬Ζ‫ڴڴڽ‬￦
ￒ©··Ό￦￦ ￖ¹¶§¬¥·©￦³ª￦¶¥»￦±¥¸©¶­¥°·￦ Ϯ‫ڶ‬Ζ‫ںڹڴ‬Ζ‫ڴڴڹ‬ϯ￦
￦ ￕ¸¬©¶￦©¼´©²·©·￦Ϯ·©©￦¦©°³»ϯ￦ Ϯ‫ڶڶڹ‬Ζ‫ڴڴڵ‬ϯ￦
￦ ￝¥«©·￦¥²¨￦·¥°¥¶­©·￦Ϯ‫ڴڽڼ‬Ζ‫ڴڴڸ‬￦‫ܩ‬￦‫ڷڷ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڷڶڽ‬Ζ‫ڴڴڸ‬ϯ￦
￦ ￇ±³¶¸­¾¥¸­³²￦³ª￦¨©º©°³´±©²¸￦§³·¸￦Ϯ‫ڼڸں‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڷ‬￦¼￦‫ڸ‬ϑ‫ڶڵ‬ϯ￦ Ϯ‫ڶڻ‬Ζ‫ڴڴڴ‬ϯ￦
￦ ￏ±´¥­¶±©²¸￦°³··￦ Ϯ‫ڵ‬Ζ‫ڴڵڴ‬ϯ￦
￦ ￊ©´¶©§­¥¸­³²￦σϮ‫ڻںڹ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڴڸ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڷ‬σ￦ Ϯ‫ڽڸ‬Ζ‫ڴڴڹ‬ϯ￦
￦ ￚ¥¼￦©¼´©²·©￦Ϯ‫ڶڹ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڹڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڻڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦­²§³±©￦ ￦ (A)￦ ‫ڷڹڹ‬Ζ‫ڴڽڽ‬￦

377
Chapter 36 Statement of Financial Position and Comprehensive Income

ￛ²¥¨®¹·¸©¨￦ￕ¸¬©¶￦ￋ¼´©²·©￦ ‫ڽںڹ‬Ζ‫ڴڴڽ‬￦
ￇ¨¨Ό￦￦ ￘©²¸￦©¼´©²·©￦σ‫ڴڵ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬ϯЄЄσ￦ ‫ڵڵ‬Ζ‫ڴڴڴ‬￦
￦ ￏ²§¶©¥·©￦­²￦¥§§¶¹©¨￦©¼´©²·©￦Ϯ‫ںڶ‬Ζ‫ڴڴڻ‬￦Ο￦￦‫ڻڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڽ‬Ζ‫ڴڴڻ‬￦
ￒ©··Ό￦ ￚ¥¼￦·©¸¸°©±©²¸￦ Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦ ￏ²§¶©¥·©￦­²￦´¶©´¥­¨￦©¼´©²·©￦Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵڵ‬Ζ‫ڴڴڹ‬ϯ￦ Ϯ‫ڷڷ‬Ζ‫ڴڴڹ‬ϯ￦
ￇ¨®¹·¸©¨￦ￕ¸¬©¶￦ￋ¼´©²·©￦ ‫ڶڶڹ‬Ζ‫ڴڴڵ‬￦
ЄЄ￙­²§©￦ ¸¬©￦¨©´³·­¸￦ ­·￦ ²³²Ο¶©ª¹²¨¥¦°©Ζ￦¸¬­·￦ ­·￦ ¶©§³«²­¾©¨￦¥·￦¥¨¨­¸­³²¥°￦ ©¼´©²·©￦
³º©¶￦¸¬©￦°©¥·©￦¸©¶±Κ￦

Questions No. 4 to No. 7

Current assets: ￦ ￦
￦￦￉¥·¬￦­²￦¦¥²¯￦Ϯ‫ڵڸ‬Ζ‫ڴڹڼ‬￦ ￦‫ڷڷ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڼ‬Ζ‫ڴڹڼ‬￦ ￦
￦￦ￚ¶¥¨©￦¶©§©­º¥¦°©·￦¥²¨￦³¸¬©¶￦¶©§©­º¥¦°©·￦ ‫ڹڸڶ‬Ζ‫ڴڴڼ‬￦ ￦
￦￦￘¥»￦±¥¸©¶­¥°·￦ ‫ڹڻ‬Ζ‫ڴڴڼ‬￦ ￦
￦￦ￌ­²­·¬©¨￦«³³¨·￦ ‫ڴڷڵ‬Ζ‫ڴڴڻ‬￦ ￦
￦￦ￖ¶©´¥­¨￦©¼´©²·©￦ ‫ڹڸ‬Ζ‫ڴڴڴ‬￦ 506,150
￦ ￦ 4. (B)
Non-current assets: ￦ ￦
￦￦ￏ²¸¥²«­¦°©￦¥··©¸￦Ϯ‫ڼڸں‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڻ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ںڻڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￖ°¥²¸￦Ϯ‫ڻںڹ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڴڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڽڸ‬Ζ‫ڴڴڹ‬￦ ￦‫ڵ‬Ζ‫ڴڵڴ‬ϯ￦ ‫ڸڵڵ‬Ζ‫ڴڽڸ‬￦ ￦
￦￦ￒ©¥·©￦¨©´³·­¸￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڷ‬Ζ‫ڴڴڴ‬￦ ‫ڷڽں‬Ζ‫ڴڽڸ‬￦
ￚ³¸¥°￦¥··©¸·￦ 5. (Cϯ￦ 1,199,640
￦ ￦ ￦
Current liabilities: ￦ ￦
￦￦ￚ¶¥¨©￦¥²¨￦³¸¬©¶￦´¥½¥¦°©·￦ ‫ںڹڵ‬Ζ‫ڴڴڻ‬￦ ￦
￦￦ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦ ‫ڶڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￇ¨º¥²§©·￦ª¶³±￦§¹·¸³±©¶·￦ ‫ڶڷڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￇ§§¶¹©¨￦´¹¶§¬¥·©·￦ ‫ںڶ‬Ζ‫ڴڴڻ‬￦ 367,400
￦ ￦ 6. (C)
Non-current liabilities: ￦ ￦
￦￦ￔ³²©￦ Ο￦ Ο￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦ ￦ ‫ڻںڷ‬Ζ‫ڴڴڸ‬￦
￦ ￦ ￦
Equity: ￦ ￦
￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ڷڹڹ‬Ζ‫ڴڽڽ‬￦ ￦‫ڵ‬Ζ‫ڴڹڻ‬￦¨©ª­§­¸￦ ￦ 7. (A)
‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڶڷڹ‬Ζ‫ڴڸڶ‬￦ 832,240
ￚ³¸¥°￦°­¥¦­°­¸­©·￦¥²¨￦ ￦ ￦ 1,199,640￦

SUMMARY OF ANSWERS:
1. A 2. B 3. A 4. B 5. C 6. C 7. A

378
‫‪Chapter 36‬‬ ‫‪Statement of Financial Position and Comprehensive Income‬‬

‫‪PROBLEM 36-13‬‬
‫‪￦‬‬

‫‪Question Nos. 1 and 2‬‬ ‫‪￦‬‬

‫‪2017‬‬ ‫‪2018‬‬
‫‪ￛ²¥¨®¹·¸©¨￦²©¸￦­²§³±©￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڹڽڵ‪￦‬‬ ‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڶڶ‪￦‬‬
‫‪￦ϯΟ￦‬ܫڴڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶڽڷ‪ϯ￦ ￈ￊ￦©¼´©²·©￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦Ϯ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڷ‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڶ‪￦￦￦￦Ϯ‬‬
‫‪ϯ￦¥²¨￦‬ڴڴڴ‪Ζ‬ڼڻ‪Ο‬ڴڴڴ‪Ζ‬ڵڼ‪ϯ￦ ￛ²¶©¥°Κ￦ￍ¥­²￦Ϯￒ³··ϯ￦Ϯ‬ڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵڼ‪Ο‬ڴڴڴ‪Ζ‬ڶں‪Ϯ‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڷ‪￦￦￦￦￦‬‬ ‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڽڵ‪￦￦Ϯ‬‬
‫‪ϯ￦ ￋￏ￦³º©¶·¸¥¸©¨Ζ￦ￔￏ￦³º©¶￦‬ڷ‬ ‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸ‪￦￦￦￦Ϯ‬‬ ‫‪￦￦‬ڴڴڴ‪Ζ‬ڸ‪￦￦￦￦￦‬‬
‫‪￦‬‬ ‫‪ￋￏ￦³º©¶·¸¥¸©¨Ζ￦ￔￏ￦³º©¶￦‬‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڴڵ‪Ζ‬ں‪￦￦￦￦Ϯ‬‬
‫‪ϯ￦ Єￋ¼´©²·©￦³º©¶Ζ￦ￔￏ￦¹²¨©¶￦‬ڸ‬ ‫‪￦‬ڴڴڽ‪Ζ‬ڴڵ‪￦￦￦‬‬ ‫‪￦‬‬
‫‪￦‬‬ ‫‪ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦‬‬ ‫‪￦‬‬ ‫‪ϯ￦‬ڴڴڵ‪Ζ‬ڵ‪￦￦￦￦Ϯ‬‬
‫‪ϯ￦ ЄЄￍ¥­²￦³²￦·¥°©￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶￦‬ڹ‬ ‫‪￦‬‬ ‫‪￦￦‬ڴڴڹ‪Ζ‬ڶ‪￦￦￦￦￦‬‬
‫‪ϯ￦ ￋ¼´Κ￦ￕº©¶￦‬ں‬ ‫‪￦‬ڴڴڼ‪Ζ‬ڵ‪￦￦￦￦￦￦‬‬ ‫‪ϯ￦‬ڴڴڽ‪￦￦￦￦￦￦Ϯ‬‬
‫‪ￇ¨®¹·¸©¨￦²©¸￦­²§³±©￦‬‬ ‫‪￦‬ڴڴڻ‪Ζ‬ںڴڶ‪￦‬‬ ‫‪￦￦‬ڴڴڶ‪Ζ‬ڻڽڵ‪￦‬‬
‫)‪1. (B‬‬ ‫)‪2. (B‬‬
‫‪￦‬‬

‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵ‪Ο‬ڴڴڴ‪Ζ‬ڶڵܥڴڵ‪ϯϑ‬ڴڴڴ‪Ζ‬ڵ‪Ο‬ڴڴڴ‪Ζ‬ڶڵ‪￦·¬³¹°¨￦¦©￦Ϯ‬ڴڴڴ‪Ζ‬ڶڵ‪ЄϮￋ¼´©²·©·￦¶©§³¶¨©¨￦ￖ‬‬
‫‪ЄЄￔ©¸￦￙©°°­²«￦ￖ¶­§©￦‬‬ ‫‪￦‬‬ ‫‪￦‬ڴڴڹ‪Ζ‬ڶ‬
‫‪ￒ©··￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬
‫‪￦￦￉³·¸￦‬‬ ‫‪￦‬ڴڴڹ‪Ζ‬ڻڵ‬ ‫‪￦‬‬
‫‪￦￦ￒ©··￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬ ‫‪￦‬ڴڴڹ‪Ζ‬ڻڵ‬ ‫‪￦‬ڴ‬
‫‪ￍ¥­²￦³²￦·¥°©￦‬‬ ‫‪￦‬‬ ‫‪￦‬ڴڴڹ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪Question No. 3￦‬‬
‫‪￉¥·¬￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڶڼ‪￦￦￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼڵ‪Ο‬ڴڴڴ‪Ζ‬ںڽڶ‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڼڻڶ‪￦‬‬
‫‪ￚ¶¥¨­²«￦·©§¹¶­¸­©·￦¥¸￦ￌ¥­¶￦º¥°¹©￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڵڼ‪￦￦￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸ‪Ο‬ڴڴڴ‪Ζ‬ڶڴڶ‪ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦Ϯ‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڼڽڵ‪￦‬‬
‫‪ϯ￦‬ڴڴڽ‪￦Ο￦‬ڴڴڻ‪Ζ‬ڶ‪ￖ¶©´¥­¨￦­²·¹¶¥²§©￦Ϯ‬‬ ‫‪￦‬ڴڴڼ‪Ζ‬ڵ‪￦￦￦￦‬‬
‫‪ￚ³¸¥°￦§¹¶¶©²¸￦¥··©¸·￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪(D)￦‬‬ ‫‪￦‬ڴڴڼ‪Ζ‬ڴڸں‪￦‬‬
‫‪￦‬‬
‫‪Question No. 4￦‬‬
‫‪￉¥·¬￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڷںڵ‬
‫‪ϯ￦‬ܫڴڽ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶڽڷ‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‬‬ ‫‪￦‬ڴڴڼ‪Ζ‬ڶڹڷ‬
‫‪ￚ¶¥¨­²«￦·©§¹¶­¸­©·￦¥¸￦ￌ¥­¶￦º¥°¹©￦‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڶں‬
‫‪ϯ￦‬ڴڴڵ‪Ζ‬ں‪Ο‬ڴڴڴ‪Ζ‬ڻڴڶ‪ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦Ϯ‬‬ ‫‪￦‬ڴڴڽ‪Ζ‬ڴڴڶ‬
‫‪ￖ¶©´¥­¨￦­²·¹¶¥²§©￦‬‬ ‫‪￦‬ڴڴڽ‬
‫‪ￚ³¸¥°￦§¹¶¶©²¸￦¥··©¸·￦‬‬ ‫‪￦‬ڴڴں‪Ζ‬ڽڻڻ‬
‫‪ￖ¶³´©¶¸½Ζ￦´°¥²¸￦¥²¨￦©µ¹­´±©²¸￦‬‬ ‫‪￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڻڵ‪Ο‬ڴڴڴ‪Ζ‬ڶڵܩڴڴڹ‪Ζ‬ڽںڵ‪Ϯ‬‬ ‫‪￦‬ڴڴڴ‪Ζ‬ڸںڵ‬
‫‪ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨Κ￦ￊ©´¶©§­¥¸­³²￦‬‬ ‫‪￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڻڵ‪Ο‬ڴڴڵ‪Ζ‬ڵܩڴڴڵ‪Ζ‬ڵܩڴڴں‪Ζ‬ڵڶڵ‪Ϯ‬‬ ‫‪￦‬ڴڴڷ‪Ζ‬ںڴڵ‬
‫‪ￔ©¸￦￈³³¯￦º¥°¹©￦‬‬ ‫‪￦‬ڴڴڻ‪Ζ‬ڻڹ‬
‫‪ￚ³¸¥°￦ￇ··©¸·￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪￦‬‬ ‫‪(B)￦‬‬ ‫‪￦‬ڴڴڷ‪Ζ‬ڻڷڼ‬
‫‪￦‬‬
‫‪379‬‬
Chapter 36 Statement of Financial Position and Comprehensive Income

Question No. 5￦
￙¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڵ‬ϯ￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦´¶©±­¹±￦￦ ‫ڴں‬Ζ‫ڴڴڴ‬￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ںڴڶ‬Ζ‫ڻڽڵܩڴڴڻ‬Ζ‫ܩڴڴڶ‬Є‫ڶڹ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڹڹڸ‬Ζ‫ڴڴڽ‬￦
ￇ¨®¹·¸©¨￦￙¬¥¶©¬³°¨©¶·‫ك‬￦©µ¹­¸½￦ ￦ (A)￦ ‫ڹڵڻ‬Ζ‫ڴڴڽ‬￦
ЄϮ‫ڻڸڶ‬Ζ‫ڴڴڴ‬Ο‫ڹڽڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦

SUMMARY OF ANSWERS:
1. B 2. B 3. C 4. B 5. A
￦
￦
PROBLEM 36-14
￦

Question No. 1
ￛ²¥¨®¹·¸©¨￦·¥°©·￦ ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￙¥°©￦»­¸¬￦¥￦¶©´¹¶§¬¥·©￦¥«¶©©±©²¸￦Ϯ·©°°­²«￦´¶­§©ϯ￦ Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨®¹·¸©¨￦￙¥°©·￦ ￦ (B)￦ ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦
￦

Note:￦ ￚ¬©￦ ¸¶¥²·¥§¸­³²￦ ·¬³¹°¨￦ ¦©￦ ¶©´³¶¸©¨￦ ¥·￦ ¥￦ ª­²¥²§­²«￦ ¥¶¶¥²«©±©²¸Ζ￦ ¶¥¸¬©¶￦
¸¬¥²￦ ·¥°©Κ￦ￎ©²§©Ζ￦ ¸¬©￦§³±´¥²½￦ »­°°￦­²·¸©¥¨￦¶©´³¶¸￦ ¥￦°­¥¦­°­¸½￦ ¥²¨￦­²¸©¶©·¸Κ￦ￇ°·³Ζ￦
¸¬©￦§³·¸￦·¬³¹°¨￦¦©￦­²§°¹¨©¨￦¥·￦´¥¶¸￦³ª￦­²º©²¸³¶½Κ￦
￦
Question No. 2
ￛ²¥¨®¹·¸©¨￦§³·¸￦³ª￦·¥°©·￦ ‫ڵڵڸ‬Ζ‫ڴڴڹ‬￦
ￒ©··Ό￦ ￙¥°©￦»­¸¬￦¥￦¶©´¹¶§¬¥·©￦¥«¶©©±©²¸￦Ϯ§³·¸ϯ￦ Ϯ‫ڻ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨Ό￦ ￊ©´¶©§­¥¸­³²￦³²￦ￖ°¥²¸￦Ϯ·©©￦¦©°³»ϯ￦ ‫ڷڵ‬Ζ‫ڴڴں‬￦
￦ ￊ©´¶©§­¥¸­³²￦³²￦￈¹­°¨­²«￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڸڵ‬ϯ￦ ‫ڶ‬Ζ‫ڴڴڹ‬￦
ￇ¨®¹·¸©¨￦§³·¸￦³ª￦·¥°©·￦ (D)￦ ‫ڴڶڸ‬Ζ‫ڴڴں‬￦

Depreciation of plant asset is computed as follows:

ￖ°¥²¸￦¥··©¸￦§°¥··­ª­©¨￦¥·￦¬©°¨￦ª³¶￦·¥°©￦σϮ‫ڽ‬Ζ‫ڴڴڴ‬￦ ￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬￦¼￦
‫ں‬ϑ‫ڶڵ‬σ￦ ‫ڴڴڸ‬￦
￘©±¥­²­²«￦´°¥²¸￦¥··©¸￦σϮ‫ڴڻ‬Ζ‫ڴڴڴ‬￦ ￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬σ￦ ‫ڷڵ‬Ζ‫ڴڴڶ‬￦
ￚ³¸¥°￦´°¥²¸￦¥··©¸￦¨©´¶©§­¥¸­³²￦ ‫ڷڵ‬Ζ‫ڴڴں‬￦

Non-current asset held for sale:

ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸￦¸³￦·©°°￦ ‫ڸ‬Ζ‫ڴڴڶ‬￦
￉¥¶¶½­²«￦º¥°¹©￦¨¥¸©￦³ª￦§°¥··­ª­§¥¸­³²￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڸ‬ϯ￦ ‫ڷ‬Ζ‫ڴڴں‬￦
ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦Ο￦LOWER￦ ‫ڷ‬Ζ‫ڴڴں‬￦

Question No. 3
￙¥°©·￦ ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦ ‫ڴڶڸ‬Ζ‫ڴڴں‬￦
ￍ¶³··￦´¶³ª­¸￦ ‫ڽڵڵ‬Ζ‫ڴڴڸ‬￦
ￒ©··Ό￦￦ ￊ­·¸¶­¦¹¸­³²￦§³·¸￦ Ϯ‫ڵڶ‬Ζ‫ڴڴڹ‬ϯ￦
￦ ￇ¨±­²­·¸¶¥¸­º©￦©¼´©²·©·￦ Ϯ‫ڴڷ‬Ζ‫ڴڴڽ‬ϯ￦
￦ ￏ²¸©¶©·¸￦σϮ‫ڴڴڻ‬￦‫ܩ‬￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬Єϯσ￦ Ϯ‫ڵ‬Ζ‫ڴڴڶ‬ϯ￦
380
Chapter 36 Statement of Financial Position and Comprehensive Income

￦ ￖ¶³º­·­³²￦ª³¶￦¦³²¹·￦Ϯ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڵ‬ϯ￦ Ϯ‫ڹ‬Ζ‫ڴڴڸ‬ϯ￦
￦ ￚ¥¼￦©¼´©²·©￦Ϯ­²§¶©¥·©￦­²￦ￊￚￒ￦¥²¨￦￉ￚￒϯ￦ ￦Ϯ‫ڻڶ‬Ζ‫ڴڴڶ‬￦‫ܩ‬￦‫ڽ‬Ζ‫ڴڴڸ‬￦
￦ ￦ ￦‫ڵ‬Ζ‫ڴڴڶ‬￦ ￦‫ں‬Ζ‫ڴڴڶ‬ϯ￦ Ϯ‫ڽڶ‬Ζ‫ڴڴڶ‬ϯ￦
ￔ©¸￦­²§³±©￦ ￦ (A)￦ ‫ڵڷ‬Ζ‫ڴڴڶ‬￦
￦
Question No. 4
ￔ©¸￦­²§³±©￦ ‫ڵڷ‬Ζ‫ڴڴڶ‬￦
ￇ¨¨Ό￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦ ‫ڻ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³±´¶©¬©²·­º©￦­²§³±©￦ (B)￦ ‫ڼڷ‬Ζ‫ڴڴڶ‬￦
￦
Land:
￦￦ￇ´´¶¥­·©¨￦º¥°¹©￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￉¥¶¶½­²«￦¥±³¹²¸￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ￦

Building:
￦￦ￇ´´¶¥­·©¨￦º¥°¹©￦ ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ￦ ‫ڻ‬Ζ‫ڴڴڴ‬￦
￦
Questions No. 4 to No. 9
Current assets: ￦ ￦
￦￦ￚ¶¥¨©￦¶©§©­º¥¦°©·￦ ‫ڶڸ‬Ζ‫ڴڴڶ‬￦ ￦
￦￦ￏ²º©²¸³¶½￦Ϯ‫ڷڸ‬Ζ‫ڴڴڻ‬￦‫ܩ‬￦‫ڻ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڹ‬Ζ‫ڴڴڻ‬￦ ￦
￦￦ￔ³²Ο§¹¶¶©²¸￦¥··©¸￦¬©°¨￦ª³¶￦·¥°©￦ ‫ڷ‬Ζ‫ڴڴں‬￦ 96,500
￦ ￦ 5. (D)
Non-current assets: ￦ ￦
￦￦ￒ¥²¨￦ ‫ڶڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￈¹­°¨­²«￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶ‬Ζ‫ڴڴڹ‬ϯ￦ ‫ڶڷ‬Ζ‫ڴڴڹ‬￦ 6. (Cϯ￦
￦￦ￖ°¥²¸￦Ϯ‫ںں‬Ζ‫ڴڴڴ‬￦ ￦‫ڷڵ‬Ζ‫ڴڴڶ‬ϯ￦ ‫ڶڹ‬Ζ‫ڴڴڼ‬￦ 97,300
ￚ³¸¥°￦¥··©¸·￦ ￦ ‫ڷڽڵ‬Ζ‫ڴڴڼ‬￦
￦ ￦ ￦

Current liabilities: ￦ ￦
￦￦ￚ¶¥¨©￦´¥½¥¦°©·￦ ‫ڹڷ‬Ζ‫ڴڴڵ‬￦ ￦
￦￦￈¥²¯￦³º©¶¨¶¥ª¸￦ ‫ں‬Ζ‫ڴڴڼ‬￦ ￦
￦￦￉¹¶¶©²¸￦¸¥¼￦°­¥¦­°­¸½￦ ‫ڻڶ‬Ζ‫ڴڴڶ‬￦ ￦
￦￦ￖ¶³º­·­³²￦ ￦¦³²¹·￦ ‫ڹ‬Ζ‫ڴڴڸ‬￦ 74,500
￦ ￦ 7. (C)
Non-current liabilities: ￦ ￦
￦￦ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦ ‫ڽ‬Ζ‫ڴڴڸ‬￦ Ο￦
￦￦￈¥²¯￦°³¥²￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ 8. (D)￦
￦￦ￏ²¸©¶©·¸￦´¥½¥¦°©￦ ‫ڴڴڹ‬￦ 19,900
ￚ³¸¥°￦°­¥¦­°­¸­©·￦ ￦ ‫ڸڽ‬Ζ‫ڴڴڸ‬￦
￦

Equity: ￦ ￦
￦￦ￋµ¹­¸½￦·¬¥¶©·￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￙¬¥¶©￦´¶©±­¹±￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ‫ڻ‬Ζ‫ڴڴڴ‬￦ ￦
381
Chapter 36 Statement of Financial Position and Comprehensive Income

9. (B)
￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ڵڵ‬Ζ‫ڴڴڶ‬￦‫ܩ‬￦‫ڵڷ‬Ζ‫ڴڴڶ‬￦ ￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڶڶ‬Ζ‫ڴڴڸ‬￦ 99,400
￦ ￦ 1,199,640￦
￦
Question No. 10
ￔ©¸￦­²§³±©￦ ‫ڵڷ‬Ζ‫ڴڴڶ‬￦
ￊ­º­¨©¨￦¦½Ό￦￝©­«¬¸©¨￦¥º©¶¥«©￦·¬¥¶©·￦Ϯ·©©￦¦©°³»ϯ￦ ‫ںڽ‬Ζ‫ڽڷڻ‬￦
ￋ¥¶²­²«·￦´©¶￦·¬¥¶©￦ ￦ (A)￦ ‫ڹڶڶڷ‬￦
￦

ￇ´¶­°￦‫ڵ‬￦¸³￦￐¹°½￦‫ڵ‬￦Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬Є￦¼￦2 / 1.84**￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦ ‫ڵڶ‬Ζ‫ڽڷڻ‬￦

￐¹°½￦‫ڵ‬￦¸³￦ￓ¥¶§¬￦‫ڵڷ‬￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦ ‫ڹڻ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦²¹±¦©¶￦³ª￦·¬¥¶©·￦ ‫ںڽ‬Ζ‫ڽڷڻ‬￦
￦

*The number of shares before the exercise of the rights may be computed

**Adjustment factor.
￦

ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦minus￦©¼©¶§­·©￦´¶­§©￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ‫ܥ‬￦
ￔ¹±¦©¶￦³ª￦¶­«¬¸·￦¸³￦´¹¶§¬¥·©￦³²©￦·¬¥¶©￦plus￦‫ڵ‬￦
￦

Ο￦￦ ￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ‫ܥ‬￦
‫ڸ‬￦‫ܩ‬￦‫ڵ‬
￦ ‫ܥ‬ ￦
￦

ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦ ￦ ￦￦
ￒ©··Ό￦ￚ¬©³¶©¸­§¥°￦º¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ￦ ￦￦￦￦￦Κ‫ںڵ‬￦ ￦
ￚ¬©³¶©¸­§¥°￦©¼Ο¶­«¬¸·￦ª¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦ ￦
￦

SUMMARY OF ANSWERS:
1. B 2. D 3. A 4. B 5. D
6. C 7. C 8. D 9. B 10. A
￦
￦
PROBLEM 36-15
￦

Question No. 1
ￏ²º©²¸³¶­©·￦¥¸￦‫ڴڷ‬￦￙©´¸©±¦©¶￦‫ڻڵڴڶ‬￦ ‫ڵڷ‬Ζ‫ڴڴڼ‬￦
ￇ¨¨Ό￦ￖ¹¶§¬¥·©·￦￦ ‫ڸڸڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￏ²º©²¸³¶­©·￦¥¸￦‫ڴڷ‬￦￙©´¸©±¦©¶￦‫ڼڵڴڶ‬￦ ‫ڻڶ‬Ζ‫ڴڴڷ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦ ￦´°¥²¸￦¥²¨￦±¥§¬­²©¶½￦Ϯ·©©￦¦©°³»ϯ￦ ‫ںڸ‬Ζ‫ڹڼڸ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦ ￦±¥§¬­²©￦§°¥··­ª­©¨￦¥·￦¬©°¨￦ª³¶￦·¥°©￦Ϯ‫ڼ‬Ζ‫ڴڴڶ‬￦¼￦
‫ܫڴڶ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦ ‫ڴڶڼ‬￦
ￇ¨¨Ό￦ￏ±´¥­¶±©²¸￦°³··￦ ￦²³²§¹¶¶©²¸￦¥··©¸￦¬©°¨￦ª³¶￦·¥°©￦σϮ‫ڼ‬Ζ‫ڴڴڶ‬￦ ￦
‫ڴڶڼ‬ϯ￦ ￦‫ں‬Ζ‫ڴڴڹ‬σ￦ ‫ڴڼڼ‬￦
ￇ¨®¹·¸©¨￦￉³·¸￦³ª￦￙¥°©·￦ ￦ (B)￦ ‫ںڽڷ‬Ζ‫ڹڼں‬￦
￦

Plant and Machinery

￉³·¸￦ ￦¦¥°¥²§©￦ª³¶»¥¶¨￦ ‫ڹڼڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦¦¥°¥²§©￦ª³¶»¥¶¨￦ ‫ڸڸڵ‬Ζ‫ڹڻڷ‬￦

382
Chapter 36 Statement of Financial Position and Comprehensive Income

ￒ©··Ό￦ￎ©°¨￦ª³¶￦·¥°©￦¥··©¸￦ ￦§¥¶¶½­²«￦¥±³¹²¸￦ ‫ڼ‬Ζ‫ڴڴڶ‬￦

￈¥°¥²§©￦ ‫ڶڷڶ‬Ζ‫ڹڶڸ‬￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦¨¹¶­²«￦¸¬©￦½©¥¶￦Ϯ‫ڶڷڶ‬Ζ‫ڹڶڸ‬￦¼￦‫ܫڴڶ‬ϯ￦ ‫ںڸ‬Ζ‫ڹڼڸ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦½©¥¶￦©²¨￦ ‫ڹڼڵ‬Ζ‫ڴڸڽ‬￦
￦
Question No. 2
ￚ¶­¥°￦¦¥°¥²§©￦ ‫ںڵڶ‬Ζ‫ڴڴڶ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦ ￦ￖ¶³´©¶¸½￦Ϯ‫ڸڵ‬Ζ‫ڴڴڹ‬￦‫ܩ‬￦‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦Ο￦·©©￦¦©°³»￦ ‫ڸڷ‬Ζ‫ڴڴڹ‬￦
ￇ¨¨Ό￦ￊ³»²»¥¶¨￦ￜ¥°¹¥¸­³²￦Ϯ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ںڹڸ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڸڶ‬Ζ‫ڴڴڴ‬￦
ￇ¨®¹·¸©¨￦ￇ¨±­²￦ￋ¼´©²·©￦￦ (C)￦ ‫ڸڻڶ‬Ζ‫ڴڴڻ‬￦
￦

Property Valuations ￖ¶³´©¶¸½￦ￇ￦ ￖ¶³´©¶¸½￦￈￦

￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڶڻڷ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
ￜ¥°¹¥¸­³²￦ ￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ Ϯ‫ڽڸڸ‬Ζ‫ڴڴڹ‬ϯ￦ Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
￘©º¥°¹¥¸­³²￦Ϯ«¥­²ϯϑ°³··￦ Ϯ‫ڻڻ‬Ζ‫ڴڴڹ‬ϯ￦ ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ￦
ￜ¥°¹¥¸­³²￦ ￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڽڸڸ‬Ζ‫ڴڴڹ‬￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦Ϯￖ¶³´©¶¸½￦ￇΌ￦‫ڵڷ‬￦½©¥¶·Ή￦ ￦
ￖ¶³´©¶¸½￦￈Ό￦‫ڴڷ‬￦½©¥¶·ϯ￦ Ϯ‫ڸڵ‬Ζ‫ڴڴڹ‬ϯ￦ Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦ ‫ڹڷڸ‬Ζ‫ڴڴڴ‬￦ ‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
ￚ¶­¥°￦¦¥°¥²§©￦ ‫ںڼ‬Ζ‫ڴڴڽ‬￦
ￇ¨¨Ό￦ￖ¶³º­·­³²￦§¬¥¶«©￦Ϯ·©©￦¦©°³»ϯ￦ ‫ڷڷ‬Ζ‫ڴڴں‬￦
ￇ¨¨Ό￦ￒ©¥·©￦©¼´©²·©￦Ϯ·©©￦¦©°³»ϯ￦ ‫ڻڶ‬Ζ‫ڴڴں‬￦
ￇ¨®¹·¸©¨￦ￕ¸¬©¶￦ￕ´©¶¥¸­²«￦￉³·¸·￦ (C)￦ ‫ڼڸڵ‬Ζ‫ڴڴڵ‬￦
￦

Provision Onerous Lease

￉¹¶¶©²¸￦°­¥¦­°­¸­©·￦σϮ‫ڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶ‬Ζ‫ڴڴڷ‬ϯ￦¼￦‫ڶڵ‬σ￦ ‫ڼ‬Ζ‫ڴڴڸ‬￦
ￔ³²Ο§¹¶¶©²¸￦°­¥¦­°­¸­©·￦Ϯ‫ڼ‬Ζ‫ڴڴڴڸ‬￦¼￦‫ڷ‬￦½©¥¶·ϯ￦ ‫ڹڶ‬Ζ‫ڴڴڶ‬￦
ￚ³¸¥°￦ ‫ڷڷ‬Ζ‫ڴڴں‬￦
￦

Operating Lease
ￚ³¸¥°￦ￖ¥½±©²¸·￦σϮ‫ڼڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڻ‬￦½©¥¶·ϯ￦‫ܩ‬￦Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڼ‬￦½©¥¶·ϯσ￦ ‫ڸڵڸ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©¨￦¦½Ό￦￦ ‫ڹڵ‬￦½©¥¶·￦
ￕ´©¶¥¸­²«￦°©¥·©￦©¼´©²·©￦´©¶￦½©¥¶￦ ‫ڻڶ‬Ζ‫ڴڴں‬￦
￦
Question No. 4
￘©º©²¹©￦ ‫ڵ‬Ζ‫ڻڹڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦ ‫ںڽڷ‬Ζ‫ڹڼں‬￦
ￍ¶³··￦´¶³ª­¸￦ ‫ڴںں‬Ζ‫ڹڵڷ‬￦
ￒ©··Ό￦￦ￇ¨±­²­·¸¶¥¸­º©￦©¼´©²·©·￦( see No. 2)￦ ‫ڸڻڶ‬Ζ‫ڴڴڻ‬￦
￦ ￕ¸¬©¶￦³´©¶¥¸­²«￦§³·¸·￦(see No. 3)￦ ‫ڼڸڵ‬Ζ‫ڴڴڵ‬￦
ￖ¶³ª­¸￦¦©ª³¶©￦¸¥¼￦ ‫ڻڷڶ‬Ζ‫ڹڵڹ‬￦
ￒ©··Ό￦ￚ¥¼￦ ‫ںڹ‬Ζ‫ڴڴڴ‬￦
ￖ¶³ª­¸￦¥ª¸©¶￦¸¥¼￦ ￦ (A)￦ ‫ڵڼڵ‬Ζ‫ڹڵڼ‬￦
383
Chapter 36 Statement of Financial Position and Comprehensive Income

Questions No. 4 to No. 8

Current assets: ￦ ￦
￦￦ￏ²º©²¸³¶­©·￦ ‫ڻڶ‬Ζ‫ڴڴڷ‬￦ ￦
￦￦ￚ¶¥¨©￦¥²¨￦³¸¬©¶￦¶©§©­º¥¦°©·￦ ‫ڵں‬Ζ‫ڴڴڹ‬￦ ￦
￦￦￉¥·¬￦­²￦¦¥²¯￦ ‫ڹ‬Ζ‫ڴڴڵ‬￦
￦ ‫ڷڽ‬Ζ‫ڴڴڽ‬￦
ￔ³²Ο§¹¶¶©²¸￦¥··©¸￦¬©°¨￦ª³¶￦·¥°©￦ ‫ں‬Ζ‫ڴڴڹ‬￦ 100,400
￦ ￦ 5. (D)
Non-current assets: ￦ ￦
￦￦ￖￖￋ￦Ϯ‫ڹڼڵ‬Ζ‫ڴڸڽ‬￦‫ܩ‬￦‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڹڷڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڼڹ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڸڽ‬￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڸڽ‬￦
ￚ³¸¥°￦¥··©¸·￦ 6. (D)￦ ‫ڵ‬Ζ‫ڵڴڻ‬Ζ‫ڴڸڷ‬￦
￦ ￦ ￦

Current liabilities: ￦ ￦
￦￦ￚ¶¥¨©￦¥²¨￦³¸¬©¶￦´¥½¥¦°©·￦ ‫ڽڽڵ‬Ζ‫ڴڴڼ‬￦ ￦
￦￦ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦ ‫ںڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￖ¶³º­·­³²·￦ ‫ڼ‬Ζ‫ڴڴڸ‬￦ 264,200
￦ ￦ 7. (A)
Non-current liabilities: ￦ ￦
￦￦ￒ©¥·©￦°­¥¦­°­¸½￦Ϯ‫ڻڶ‬Ζ‫ڴڴں‬￦ ￦‫ڼڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڽ‬Ζ‫ڴڴں‬￦ Ο￦
￦￦ￖ¶³º­·­³²￦ ‫ڹڶ‬Ζ‫ڴڴڶ‬￦ ‫ڸڷ‬Ζ‫ڴڴڼ‬￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦ ￦ ‫ڽڽڶ‬Ζ‫ڴڴڴ‬￦
￦

Equity: ￦ ￦
￦￦ￕ¶¨­²¥¶½￦·¬¥¶©￦§¥´­¸¥°￦ ‫ڶڻں‬Ζ‫ڴڴں‬￦ ￦
￦￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦ 8. (B)￦
￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦ ‫ڸڽڹ‬Ζ‫ڴڸڻ‬￦ ‫ڵ‬Ζ‫ڶڴڸ‬Ζ‫ڴڸڷ‬￦
￦ ￦ 1,701,340￦
￦
Retained Revaluation
Earnings Surplus
￈©«­²²­²«￦¦¥°¥²§©￦ ‫ںڻڹ‬Ζ‫ڹڻڼ‬￦ ‫ڼڵڹ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ §³±´¶©¬©²·­º©￦ ­²§³±©￦ ª³¶￦ ¸¬©￦ ½©¥¶￦ ‫ڵڼڵ‬Ζ‫ڹڵڹ‬￦ Ϯ‫ڼڻڷ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڻڻ‬Ζ‫ڴڴڹ‬￦ ￦‫ںڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￊ­º­¨©²¨￦³²￦³¶¨­²¥¶½￦·¬¥¶©·￦ Ϯ‫ڼںڵ‬Ζ‫ڴڹڵ‬ϯ￦ ￦
ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦³ª￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ‫ڸ‬Ζ‫ڴڴڹ‬￦ Ϯ‫ڸ‬Ζ‫ڴڴڹ‬ϯ￦
ￋ²¨­²«￦¦¥°¥²§©￦ ‫ڸڽڹ‬Ζ‫ڴڸڻ‬￦ ‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦

SUMMARY OF ANSWERS:
1. A 2. C 3. D 4. A 5. D 6. D 7. A 8. B
￦
￦

384
Chapter 36 Statement of Financial Position and Comprehensive Income

PROBLEM 36-16
￦

SUPPORTING COMPUTATIONS:
Cost of Sales:
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦ ‫ڼڽڶ‬Ζ‫ڴڴڻ‬￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦°©¥·©¨￦´¶³´©¶¸½￦σ‫ںڷ‬Ζ‫ڴڴڴ‬￦ϑ￦Ϯ‫ڶڵ‬￦ ￦‫ڸ‬ϯσ￦ ‫ڸ‬Ζ‫ڴڴڹ‬￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦°©¥·©¨￦´°¥²¸￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬ϯ￦ ‫ڹ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦³ª￦³¸¬©¶￦´°¥²¸￦¥²¨￦©µ¹­´±©²¸￦σϮ‫ڻڸ‬Ζ‫ڴڴڹ‬￦ ￦
‫ڷڷ‬Ζ‫ڴڴڹ‬ϯ￦¼￦‫ܫڴڶ‬σ￦ ‫ڶ‬Ζ‫ڴڴڼ‬￦
ￇ¨®¹·¸©¨￦￉³·¸￦³ª￦￙¥°©·￦ ‫ڵڵڷ‬Ζ‫ڴڴڴ‬￦
￦

Leased Property:
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦Ϯ‫ڼڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ںڵ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڶڷ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڷ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڸ‬Ζ‫ڴڴڴ‬￦
￘©º¥°¹©¨￦¥±³¹²¸￦ ￦ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ںڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬￦ϑ￦¶©±¥­²­²«￦°­ª©￦‫ڼ‬￦½©¥¶·ϯ￦ Ϯ‫ڸ‬Ζ‫ڴڴڹ‬ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦ ‫ڵڵڷ‬Ζ‫ڴڴڴ‬￦
￦

Leased Liability:
Amortization Table:
Principal Interest Present
Date Payment Expense Amortization value
ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ￦ ￦ ￦ ‫ڹڶ‬Ζ‫ڴڴڴ‬￦
ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬￦ Ο￦ ‫ڶ‬Ζ‫ڴڴڴ‬￦ ‫ڷڶ‬Ζ‫ڴڴڴ‬￦
ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦ ‫ں‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڷ‬￦ ‫ڷ‬Ζ‫ڴڴڻ‬￦ ‫ڽڵ‬Ζ‫ڴڴڷ‬￦
ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬￦ ‫ں‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڷڽ‬￦ ‫ڸ‬Ζ‫ڴڻڴ‬￦ ‫ڹڵ‬Ζ‫ڴڷڶ‬￦
￦

Leased Plant:
ￌ¥­¶￦º¥°¹©￦ ￦ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڹڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬￦½©¥¶·ϯ￦ ‫ڹ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦

Deferred Tax:
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦ ￦ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹڶ‬ϯ￦ ‫ڷ‬Ζ‫ڴڴڴ‬￦
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦ ￦ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦ ‫ڷ‬Ζ‫ڴڴڶ‬￦
ￊ©§¶©¥·©￦­²￦¨©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦ ‫ڴڴڶ‬￦

Question No. 1
￘©º©²¹©￦ ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦ ‫ڵڵڷ‬Ζ‫ڴڴڴ‬￦
ￍ¶³··￦´¶³ª­¸￦ ‫ڽڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￦ ￊ­·¸¶­¦¹¸­³²￦§³·¸·￦ ‫ںڵ‬Ζ‫ڴڴڵ‬￦
￦ ￇ¨±­²­·¸¶¥¸­º©￦©¼´©²·©￦Ϯ‫ںڶ‬Ζ‫ڴڴڽ‬￦‫ܩ‬￦‫ڷ‬Ζ‫ڴڴڴ‬￦ª¶¥¹¨ϯ￦ ‫ڽڶ‬Ζ‫ڴڴڽ‬￦
￦ ￌ­²¥²§©￦§³·¸￦Ϯ‫ڴڴڷ‬￦‫ܩ‬￦‫ڶ‬Ζ‫ڴڴڷ‬￦­²¸©¶©·¸￦­²￦¸¬©￦°©¥·©ϯ￦ ‫ڶ‬Ζ‫ڴڴں‬￦
ￒ³··￦¦©ª³¶©￦¸¥¼￦ Ϯ‫ڽ‬Ζ‫ڴڴں‬ϯ￦
ￏ²§³±©￦¸¥¼￦¦©²©ª­¸￦σϮ‫ڽ‬Ζ‫ڴڴں‬￦¼￦‫ܫڹڶ‬ϯ￦‫ܩ‬￦‫ڴڴڶ‬￦ ￦‫ڴڴڼ‬σ￦ ‫ڵ‬Ζ‫ڴڴڼ‬￦
ￒ³··￦¥ª¸©¶￦¸¥¼￦ ￦ ￦ (D)￦ Ϯ‫ڻ‬Ζ‫ڴڴڼ‬ϯ￦

385
Chapter 36 Statement of Financial Position and Comprehensive Income

Questions No. 2 to 5
Current assets: ￦ ￦
￦￦ￏ²º©²¸³¶½￦ ‫ڹڶ‬Ζ‫ڴڴڶ‬￦ ￦
￦￦ￚ¶¥¨©￦¶©§©­º¥¦°©·￦Ϯ‫ڼڶ‬Ζ‫ڴڴڹ‬￦ ￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڸڶ‬Ζ‫ڴڴڹ‬￦ ￦
￦￦￉¹¶¶©²¸￦¸¥¼￦¶©ª¹²¨￦Ϯ‫ڽ‬Ζ‫ڴڴں‬￦¼￦‫ܫڹڶ‬ϯ￦ ‫ڶ‬Ζ‫ڴڴڸ‬￦ 52,100
￦ ￦ ￦

Non-current assets: ￦ ￦
￦￦ￒ©¥·©¨￦´¶³´©¶¸½￦ ‫ڵڷ‬Ζ‫ڴڴڹ‬￦ ￦
￦￦ￒ©¥·©¨￦´°¥²¸￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦ￕ»²©¨￦´°¥²¸￦Ϯ‫ڻڸ‬Ζ‫ڴڴڹ‬￦ ￦‫ڷڷ‬Ζ‫ڴڴڹ‬￦ ￦‫ڶ‬Ζ‫ڴڴڼ‬ϯ￦ ‫ڵڵ‬Ζ‫ڴڴڶ‬￦ 62,700
ￚ³¸¥°￦¥··©¸·￦ ￦ ‫ڸڵڵ‬Ζ‫ڴڴڼ‬￦
￦ ￦ ￦

Current liabilities: ￦ ￦
￦￦ￚ¶¥¨©￦´¥½¥¦°©·￦ ‫ڻڶ‬Ζ‫ڴڴڷ‬￦ ￦
￦￦￈¥²¯￦³º©¶¨¶¥ª¸￦ ‫ڵ‬Ζ‫ڴڴڸ‬￦ ￦
￦￦ￌ­²¥²§©￦°©¥·©￦°­¥¦­°­¸½￦ ￦§¹¶¶©²¸￦ ‫ڸ‬Ζ‫ڴڻڴ‬￦ 32,770
￦ ￦ ￦

Non-current liabilities: ￦ ￦
￦￦ￌ­²¥²§©￦°©¥·©￦°­¥¦­°­¸½￦ ￦²³²§¹¶¶©²¸￦ ‫ڹڵ‬Ζ‫ڴڷڶ‬￦ ￦
￦￦ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦ ‫ڷ‬Ζ‫ڴڴڴ‬￦ 18,230
ￚ³¸¥°￦°­¥¦­°­¸­©·￦ ￦ ‫ڵڹ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ￦

Equity: ￦ ￦
￦￦￙¬¥¶©￦§¥´­¸¥°￦ ￦ ‫ڸڹ‬Ζ‫ڴڴڴ‬￦
￦￦￘©·©¶º©·Ό￦ ￦ ￦
￦ ￙¬¥¶©￦´¶©±­¹±￦ ‫ڽ‬Ζ‫ڴڴڹ‬￦ ￦
￦ ￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ‫ڷ‬Ζ‫ڴڴڹ‬￦ ￦
￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦ Ϯ‫ڷ‬Ζ‫ڴڴڶ‬ϯ￦ ‫ڽ‬Ζ‫ڴڴڼ‬￦
￦ ￦ ‫ڷں‬Ζ‫ڴڴڼ‬￦

Statement of Changes in Equity:

Share Share Revaluation Retained
Capital Premium Surplus Earnings
￈©«￦¦¥°￦ ‫ڹڸ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬Ζ‫ڴڴڴ‬￦ Ο￦ ‫ڹ‬Ζ‫ڴڴڵ‬￦
ￖ¶­³¶￦´©¶­³¨￦¥¨®¹·¸±©²¸￦
￦ª¶¥¹¨￦ ￦ ￦ ￦ Ϯ‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
￘©·¸¥¸©¨￦¦¥°¥²§©￦ ￦ ￦ ￦ ‫ڸ‬Ζ‫ڴڴڵ‬￦
￘­«¬¸·￦­··¹©￦Ϯ·©©￦¦©°³»ϯ￦ ‫ڽ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڹ‬￦ ￦ ￦
ￔ©¸￦°³··￦ ￦ ￦ ￦ Ϯ‫ڻ‬Ζ‫ڴڴڼ‬ϯ￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ￦ ￦ ‫ڸ‬Ζ‫ڴڴڴ‬￦ ￦
ￖ­©§©±©¥°￦ ¶©¥°­¾¥¸­³²￦ ³ª￦
￘ϑ￙￦ ￦ Κ￦ ￦￦ Κ￦ ￦￦￦￦￦￦￦￦Ϯ‫ڴڴڹ‬ϯ￦ ￦￦￦￦￦￦￦￦￦￦‫ڴڴڹ‬￦
ￋ²¨­²«￦¦¥°Κ￦ ￦￦￦￦￦‫ڸڹ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦‫ڽ‬Ζ‫ڴڴڹ‬￦ ￦￦￦￦￦￦￦￦‫ڷ‬Ζ‫ڴڴڹ‬￦ ￦￦￦Ϯ‫ڷ‬Ζ‫ڴڴڶ‬ϯ￦
￦

ￚ¬©￦¶­«¬¸·￦­··¹©￦»¥·￦‫ڼڵ‬￦±­°°­³²￦·¬¥¶©·￦Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬ϑ‫ڴڹ‬￦§©²¸·￦©¥§¬￦¼￦‫ڵ‬ϑ‫ڹ‬ϯ￦¥¸￦‫ڹڻ‬￦§©²¸·￦
‫ܥ‬￦ ‫ڹ͛ڷڵ‬￦ ±­°°­³²Κ￦ ￚ¬­·￦ ©µ¹¥¸©·￦ ¸³￦ ¸¬©￦ ¦¥°¥²§©￦ ³²￦ ¸¬©￦ ·¹·´©²·©￦ ¥§§³¹²¸Κ￦ ￚ¬­·￦
·¬³¹°¨￦ ¦©￦ ¶©§³¶¨©¨￦ ¥·￦ ‫ڽ‬￦ ±­°°­³²￦ ©µ¹­¸½￦ ·¬¥¶©·￦ Ϯ‫ڼڵ‬Ζ‫ڴڴڴ‬￦ ¼￦ ‫ڴڹ‬￦ §©²¸·ϯ￦ ¥²¨￦ ‫ڸ‬Κ‫ڹ‬￦
±­°°­³²￦·¬¥¶©￦´¶©±­¹±￦Ϯ‫ڼڵ‬Ζ‫ڴڴڴ‬￦¼￦Ϯ‫ڹڻ‬￦§©²¸·￦ ￦‫ڴڹ‬￦§©²¸·ϯϯΚ￦
￦

386
Chapter 36 Statement of Financial Position and Comprehensive Income

ￚ¬©￦ ¨­·§³º©¶½￦ ³ª￦¸¬©￦ ª¶¥¹¨￦ ¶©´¶©·©²¸·￦¥²￦ ©¶¶³¶￦ ´¥¶¸￦ ³ª￦ »¬­§¬￦­·￦¥￦ ´¶­³¶￦ ´©¶­³¨￦
¥¨®¹·¸±©²¸￦Ϯ ‫ڵ‬￦±­°°­³²ϯ￦­²￦¥§§³¶¨¥²§©￦»­¸¬￦ￖￇ￙￦‫ڼ‬￦ￇ§§³¹²¸­²«￦´³°­§­©·Ζ￦§¬¥²«©·￦
­²￦¥§§³¹²¸­²«￦©·¸­±¥¸©·￦¥²¨￦©¶¶³¶·Κ￦
￦
Question No. 6
ￒ³··￦¥ª¸©¶￦¸¥¼￦ ‫ڻ‬Ζ‫ڴڴڼ‬￦
ￊ­º­¨©¨￦¦½Ό￦￝©­«¬¸©¨￦¥º©¶¥«©￦·¬¥¶©·￦Ϯ·©©￦¦©°³»ϯ￦ ‫ڽڽ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦´©¶￦·¬¥¶©￦￦ ￦ ￦ (B)￦ ￦
￦

ￇ´¶­°￦‫ڵ‬￦¸³￦ￊ©§©±¦©¶￦‫ڵڷ‬￦Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬￦¼￦1.20 / 1.125*￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦ ‫ڶڻ‬Ζ‫ڴڴڴ‬￦

￐¥²¹¥¶½￦‫ڵ‬￦¸³￦ￓ¥¶§¬￦‫ڵڷ‬￦Ϯ‫ڼڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦ ‫ڻڶ‬Ζ‫ڴڴڴ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦²¹±¦©¶￦³ª￦·¬¥¶©·￦ ‫ڽڽ‬Ζ‫ڴڴڴ‬￦
￦

*Adjustment factor.
￦

ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦minus￦©¼©¶§­·©￦´¶­§©￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ‫ܥ‬￦
ￔ¹±¦©¶￦³ª￦¶­«¬¸·￦¸³￦´¹¶§¬¥·©￦³²©￦·¬¥¶©￦plus￦‫ڵ‬￦
￦

Ο￦Κ￦ ￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ‫ܥ‬￦
‫ڹ‬￦‫ܩ‬￦‫ڵ‬￦
￦ ‫ܥ‬
￦

ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦ ￦ ‫ڵ‬Κ‫ڴڶ‬￦ ￦

ￒ©··Ό￦ￚ¬©³¶©¸­§¥°￦º¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ￦ Κ‫ڹڻڴ‬￦ ￦
ￚ¬©³¶©¸­§¥°￦©¼Ο¶­«¬¸·￦ª¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦ ￦￦
￦

SUMMARY OF ANSWERS:
1. D 2. D 3. B 4. A 5. B 6. B
￦
￦
PROBLEM 36-17 Ratios
￦
ￊ©¦¸￦ ￦ Ϯ‫ܫڴڸڵ‬ϯ￦³¶￦‫ڵ‬Κ‫ڴڸ‬￦
ￋµ¹­¸½￦ ￦ Ϯ‫ܫڴڴڵ‬ϯ￦³¶￦‫ڵ‬Κ‫ڴڴ‬￦
ￊ©¦¸￦¸³￦ￋµ¹­¸½￦ Ϯ‫ܫڴڸڶ‬ϯ￦³¶￦‫ڵ‬Κ‫ڴڸ‬￦
￦

ￚ³¸¥°￦ￒ­¥¦­°­¸­©·￦Ϯ ￦ϑ￦‫ڶ‬Κ‫ڸ‬￦¼￦‫ڵ‬Κ‫ڸ‬ϯ￦ ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦

ￚ³¸¥°￦￙ￎￋ￦Ϯ ￦ϑ￦‫ڶ‬Κ‫ڸ‬ϯ￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ￇ··©¸·￦ ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
ￚ³¸¥°￦ￇ··©¸￦ ￦￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ¶³´©¶¸½Ζ￦´°¥²¸Ζ￦̲￦©µ¹­´±©²¸￦ ￦￦‫ڶڹڶ‬Ζ‫ڴڴڴ‬￦
￉¹¶¶©²¸￦ￇ··©¸￦ ‫ڼڶڶ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©¨￦¦½Ό￦￉¹¶¶©²¸￦¶¥¸­³￦ ‫ڵ‬Κ‫ڽ‬￦
￉¹¶¶©²¸￦ￒ­¥¦­°­¸­©·￦ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ή￦ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦ ￦§¹¶¶©²¸￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦ ￦ (B)￦ ‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
387
Chapter 36 Statement of Financial Position and Comprehensive Income

Question No. 2
ￚ³¸¥°￦￙ￎￋ￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￕ¶¨­²¥¶½￦￙¬¥¶©·￦ ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
￘©¸¥­²©¨￦ￋ¥¶²­²«·￦ ￦ (A)￦ ￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
ￏ²º©²¸³¶½￦¸¹¶²³º©¶￦¦¥·©¨￦³²￦·¥°©·￦￦ ‫¼ڹڵ‬￦
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￦

ￍ¶³··￦±¥¶«­²￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©¨￦ ¦½Ό￦ ￏ²º©²¸³¶½￦ ¸¹¶²³º©¶￦ ¦¥·©¨￦ ³²￦ «¶³··￦
±¥¶«­²￦ ‫¼ڹ‬￦
ￏ²º©²¸³¶½￦ ￦ ￦ (B)￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￋµ¹­¸½￦ￓ¹°¸­´°­©¶￦‫ܥ‬￦ￚ³¸¥°￦ￇ··©¸·￦ ￦ￚ³¸¥°￦￙ￎￋ￦³¶￦‫ڵ‬￦ ￦ￋµ¹­¸½￦￘¥¸­³￦
￦ ￦ ￦‫ܥ‬￦ ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ϑ￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ￦‫ܥ‬￦2.4x (A)

Question No. 5 (B)

Question No. 6 (C)

SUMMARY OF ANSWERS:
1. B 2. A 3. B 4. A 5. B 6. C

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