| 第 14 頁：參考答案及解析 |
Cr: Minority interest 18 880[(60 000+4 600+3 400+26 400)*20%]
Dr: Investment income 8 000
Dr: Minority interest 2 000
Dr: Unallocated profit – opening 19 600
Cr: Withdrawal of surplus reserve 1 000
Cr: Dividend 2 200
Cr: Unallocated profit – ending 26 400
2)Internal trading
Product A:
Dr: Unallocated profit – opening 160
Cr: Operating cost 160
Dr: Deferred tax assets 40
Cr: Unallocated profit – opening 40
Dr: Income tax expense 40
Cr: Deferred tax assets 40
Product B:
Dr: Operating revenue 1 200
Cr: Operating cost 1 200
Dr: Operating cost 120[40*(6-3)]
Cr: Inventory 120
Dr: Deferred tax assets 30
Cr: Income tax expense 30
3)Internal fixed assets transaction
Dr: Unallocated profit – opening 80
Cr: Fixed assets – cost &bsp; 80
Dr: Fixed assets- accumulated depreciation 4
Cr: Unallocated profit – opening 4
Dr: Fixed assets – accumulated depreciation 8
Cr: G&A 8
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