kurang lengkap no 1 A_TP4-W6-R1_2001615382_ELLI RAHMAYANIE.docx

Foreign operations all other industry corpo rate

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Foreign operations All other industry Corpo- rate Total consolidate Current assets 2.400 600 600 500 1.125 125 5.350 Plant assets net 3.200 2.400 1.500 500 875 125 8.600 Advances 400 150 250 0 Equity investment 5.000 5.000 total assets 6.000 3.000 2.250 1.000 2.000 5.500 18.950 Parts Industry Electronic industry Software Industry Foreign operations Intersegment sales 480 360 240 250 Intersegment purchases 800 150 0 375 Diminta: a. Buatkan perhitungan uji ambang batas kuantitatif (threshold test) berdasarkan: 1. Revenue test 10% Parts Industry Electronic industry Software Industry Foreign operations All other industry Corporate Total sales to unaffiliated customers 7.600 3.000 3.500 1.250 2.000 0 17.350 Parts Industry Electronic industry Software Industry Foreign operations All other industry Corporate TOTAL 1134F – Akuntansi Transaksi Keuangan Kompleks
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Intersegme nt sales 480 360 240 250 0 0 1,330 TOTAL 8,080 3,360 3,740 1,500 2,000 0 18,860 Test Value 1,868 1,868 1,868 1,868 1,868 1,868 Result Yes Yes Yes No Yes No 10% dari total revenue = 10% x 18,680 = 1,868 2. Profit or loss test 10% Parts Industr y Electroni c industry Software Industry Foreign operations All other industry Corporate Total consolidate Net income(loss ) 1.200 450 900 250 250 (150) (1.980) Total 3,050 (150) Test Value 305 305 305 305 305 305 Result Yes Yes Yes No No No Profit is bigger than loss, so 10% x 3,050 = 305 3. Asset test 10% Parts Industry Electronic industry Software Industry Foreign operations All other industry Corpo- rate Total consolidate total assets 6.000 3.000 2.250 1.000 2.000 5.500 18.950 Test Value 1,895 1,895 1,895 1,895 1,895 1,895 Resul t Yes Yes Yes No Yes Yes Total asset = 18,950 x 10% = 1,895 1134F – Akuntansi Transaksi Keuangan Kompleks
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b.
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