微信扫一扫
实时资讯全掌握
| A Co has an 80% owned subsidiary, B Co. B Co sells inventory costing $100,000 to A Co for $120,000.Draft consolidated profit attributable to the parent's shareholders for the year 20X1，before adjustments for unrealised profit, was $150,000.25% of the inventory remains unsold by A Co at 31 December 20X1. Which of the following is the correct adjusted profit figure attributable to shareholders in the parent company for the A group for 20X1? A $130,000 B $134,000 C $145,000 D $146,000 |