NO.PZ201602060100000902
问题如下：
Based on Ohalin’s estimates, the amount of joint venture revenue (in $ millions) included on BetterCare’s consolidated 2010 financial statements should be closest to:
选项：
A.$0.
B.$715.
C.$1,430.
解释：
A is correct.
Under the equity method, BetterCare would record its interest in the joint venture’s net profit as a single line item, but would show no line-by-line contribution to revenues or expenses.
考点：Equity method
解析：计量 joint venture既可以用equity method, 也可以用proportionate consolidation 。题干说 BetterCare 公司要用equity method计量 joint venture。
在equity method 下， 该投资只影响投资公司的NI（share results），不影响其revenue，所以是0。
第一个问题不是说了应该用ACQUISITION METHOD么？怎么这里又根据题干变成EQUITY METHOD。那第一题为啥不用EQUITY METHOD？
