请问最终合并后，母公司的资产负债表是怎么记账的呢。

NO.PZ2018111303000024 问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Alfa company recently announceit hformea specientity through whiit plans to sell up to ￥50 million of its accounts receivable. Alfa hno voting interest in the SPE, but it is expecteto absorb any losses thit mincur. Fabiwants to estimate the impathis will have on Alfa’s consolitefinancistatement.If Alfa sells its receivable to the SPE, its consolitefinanciresults will Least likely show: A.a higher revenue for 2012 B.the same cash balanfor 2012 C.the same accounts receivable balanfor 2012 A is correct.考点SPE的会计处理解析题目问的是least likely，选最不可能的一项。比较对象卖AR给SPE的财报结果与不发生这个交易的结果相比较S公司把AR卖给SPE，cash增加，AR减少。SPE的cash减少，AR增加。合并完了之后，S 公司cash和AR都跟不卖AR一样，BC都对，不入选。与SPE做交易属于关联交易，所以产生的revenue和expense都消除，合并之后的revenue不受到影响，所以选 这题做对了 但是这样SPE的目的是只是为了融资方便吗？似乎对最后的报表汇总没有影响

NO.PZ2018111303000024 问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Alfa company recently announceit hformea specientity through whiit plans to sell up to ￥50 million of its accounts receivable. Alfa hno voting interest in the SPE, but it is expecteto absorb any losses thit mincur. Fabiwants to estimate the impathis will have on Alfa’s consolitefinancistatement.If Alfa sells its receivable to the SPE, its consolitefinanciresults will Least likely show: A.a higher revenue for 2012 B.the same cash balanfor 2012 C.the same accounts receivable balanfor 2012 A is correct.考点SPE的会计处理解析题目问的是least likely，选最不可能的一项。比较对象卖AR给SPE的财报结果与不发生这个交易的结果相比较S公司把AR卖给SPE，cash增加，AR减少。SPE的cash减少，AR增加。合并完了之后，S 公司cash和AR都跟不卖AR一样，BC都对，不入选。与SPE做交易属于关联交易，所以产生的revenue和expense都消除，合并之后的revenue不受到影响，所以选 在spe/vie这个章节里，何老师说的是consolite之后cash增加liability增加呀，怎么这里又说cash一样了呢？

NO.PZ2018111303000024问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Alfa company recently announceit hformea specientity through whiit plans to sell up to ￥50 million of its accounts receivable. Alfa hno voting interest in the SPE, but it is expecteto absorb any losses thit mincur. Fabiwants to estimate the impathis will have on Alfa’s consolitefinancistatement.If Alfa sells its receivable to the SPE, its consolitefinanciresults will Least likely show: A.a higher revenue for 2012B.the same cash balanfor 2012C.the same accounts receivable balanfor 2012 A is correct.考点SPE的会计处理解析题目问的是least likely，选最不可能的一项。比较对象卖AR给SPE的财报结果与不发生这个交易的结果相比较S公司把AR卖给SPE，cash增加，AR减少。SPE的cash减少，AR增加。合并完了之后，S 公司cash和AR都跟不卖AR一样，BC都对，不入选。与SPE做交易属于关联交易，所以产生的revenue和expense都消除，合并之后的revenue不受到影响，所以选卖AR记收入 为什么会抵消呢

NO.PZ2018111303000024 问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Alfa company recently announceit hformea specientity through whiit plans to sell up to ￥50 million of its accounts receivable. Alfa hno voting interest in the SPE, but it is expecteto absorb any losses thit mincur. Fabiwants to estimate the impathis will have on Alfa’s consolitefinancistatement.If Alfa sells its receivable to the SPE, its consolitefinanciresults will Least likely show: A.a higher revenue for 2012 B.the same cash balanfor 2012 C.the same accounts receivable balanfor 2012 A is correct.考点SPE的会计处理解析题目问的是least likely，选最不可能的一项。比较对象卖AR给SPE的财报结果与不发生这个交易的结果相比较S公司把AR卖给SPE，cash增加，AR减少。SPE的cash减少，AR增加。合并完了之后，S 公司cash和AR都跟不卖AR一样，BC都对，不入选。与SPE做交易属于关联交易，所以产生的revenue和expense都消除，合并之后的revenue不受到影响，所以选 因为SPE，本质上相当于借款。最后并表后的结论就是，现金和负债增加，ABC感觉都是错的。

NO.PZ2018111303000024 问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Alfa company recently announceit hformea specientity through whiit plans to sell up to ￥50 million of its accounts receivable. Alfa hno voting interest in the SPE, but it is expecteto absorb any losses thit mincur. Fabiwants to estimate the impathis will have on Alfa’s consolitefinancistatement.If Alfa sells its receivable to the SPE, its consolitefinanciresults will Least likely show: A.a higher revenue for 2012 B.the same cash balanfor 2012 C.the same accounts receivable balanfor 2012 A is correct.考点SPE的会计处理解析题目问的是least likely，选最不可能的一项。比较对象卖AR给SPE的财报结果与不发生这个交易的结果相比较S公司把AR卖给SPE，cash增加，AR减少。SPE的cash减少，AR增加。合并完了之后，S 公司cash和AR都跟不卖AR一样，BC都对，不入选。与SPE做交易属于关联交易，所以产生的revenue和expense都消除，合并之后的revenue不受到影响，所以选 这道题目需要考虑是equity metho是其他的metho？其中提到no voting right，是为了给到什么信息呢？