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<p></p><p></p><p>On 1 January 2001 H acquired 80% of the share capital of S for $1,100,000.<br/>The share capital and reserves of the two companies were:<br/>At 1 January At 31 December<br/>2001 2005<br/>$000 $000<br/>Share capital H 1,000 1,200<br/>S 400 400<br/>Retained earnings H 800 1,300<br/>S 500 800</p><p>What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?<br/>A $240,000<br/>B $80,000<br/>C $180,000<br/>D $140,000</p><p></p><p> A 20% x (400,000 + 800,000)</p>页:
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