Question：W has owned 75% of B for a number of years. In the year to 31 December 20X3 W had revenue of $350,000 and B had revenue of $125,000. Included in W's revenue is goods sold to B for $25,000 that cost W $20,000 to buy. Half of these goods are still in B's inventory at the year end.
　　What is the consolidated revenue figure for the year ended 31 December 20X3?
　　A. $450,000.
　　B. $455,000.
　　C. $475,000.
　　D. $465,000.
　　The correct answer is:$450,000.
　　解析：Add W's revenue of $350,000 and B's of $125,000 and then remove all intra-group sales regardless of whether these have been subsequently sold on outside the group ie $25,000.