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追梦赤子 · 2023年03月12日

这里为啥没有从母公司income重扣除子公司分享的income110呢？

  1. CFA II
  2. FRA

NO.PZ2018111303000084

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

这里为啥没有从母公司income重扣除子公司分享的income110呢？

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2 个答案

袁园_品职助教 · 2023年03月13日

嗨，从没放弃的小努力你好：


因为equity method下也调整折旧摊销啊，投资企业应当在被投资企业账面净利润的基础上，调整其可辨认净资产公允价值变动对成本、折旧和摊销费用的影响。两种方法下都要调整的哦。

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努力的时光都是限量版，加油！

袁园_品职助教 · 2023年03月12日

嗨，努力学习的PZer你好：


equity method下面，收入没有分享子公司的NI。只是单独加一项合并而已。所以收入还是母公司自己的收入。

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努力的时光都是限量版，加油！

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