单选题 Pact acquired 80% of the equity shares of Sact on 1 July 2014, paying $3·00 for each share acquired. Thisrepresented a premium of 20% over the market price of Sact’s shares at that date.Sact’s shareholders’ funds (equity) as at 31 March 2015 were:

A、 $54,000
B、 $50,000
C、 $56,000
D、 $58,000

【正确答案】 C

【答案解析】Market price of Sact’s shares at acquisition was $2·50 (3·00 – (3·00 x 20/120)), therefore NCI at acq was $50,000 (100,000x 20% x $2·50). NCI share of the post-acq profit is $6,000 (40,000 x 9/12 x 20%). Therefore non-controlling interest as at 31 March 2015 is $56,000.