直播講義版fa專題section b大題專項

—DorisConsolidatedstatementoffinancialIntragroupGroupretained （cash/share Add:FairvalueofNCI@acquisition Less:Netassets‘CAofS@acquisition Less:FairvalueappreciationofS’s Intragrouptransaction1、intrabalanceeliminationDrTradepayable(SOFP)CrTradereceivableSOFP2、intrasaleeliminationDrsaleCrcostof 3、Unrealizedprofit（結(jié)合margin和mark-upDrCostofsaleCrInventory(SOFPGroupretainedLinebylineConsolidationstatementofprofitorMidyearintra-groupProfitattributetoMidyearP+S*intra-grouptransaction1、intrabalanceeliminationDrTradepayable（SOFP）CrTradereceivable2、intrasaleeliminationDrsale（SPL）Crcostofsale（SPL）3、UnrealizedprofitDrCostofsaleCrInventoryConsolidationstatementofprofitorlossRevenue（P+S*n/12-內(nèi)部的revenue）Less:costofsale（P+S*n/12-內(nèi)部的內(nèi)部的costofsale+未實(shí)現(xiàn)潤GrossLess:operatingexpense(P+S*n/12)ProfitbeforetaxLess：tax(P+S*n/12)ProfitfortheyearOthercomprehensiveefortheyear（P+S*n/12）Totalcomprehensiveforthe

$XX Profitattributableto

intra-groupProfitIntra-groupStep1：誰賣給了誰inventory、retainedearings、抵消內(nèi)部影響：revenue、costof調(diào)整未實(shí)現(xiàn)利潤影響：costofsale、profitattributetoQ2FinancialstatementQ3StatementofcashCashflowfromoperating?+-Disposalgain/+Disposal+Interest-TaxCashflowfrominvestingPurchaseofPPE（opening+Cashaddition+revaluation–depreciationDisposalCashflowfromfinancingDividendRetainedearingsmovement：opening+profit-dividenddeclare=Dividendpayable：opening+div