NO.PZ201602060100000602
问题如下：
In 2018, if Cinnamon is deemed to have control over Cambridge, it will most likely account for its investment in Cambridge using:
选项：
A.
the equity method.
B.
the acquisition method.
C.
proportionate consolidation.
解释：
B is correct.
If Cinnamon is deemed to have control over Cambridge, it would use the acquisition method to account for Cambridge and prepare consolidated financial statements. Proportionate consolidation is used for joint ventures; the equity method is used for some joint ventures and when there is significant influence but not control.
考点：关于投资分类以及会计方法的选择
解析：如果是大公司控股了小公司，那么该投资可以分类为 business combination, 会计方法是 acquisition method，而合并报表的这个动作叫 consolidation.
equity method: 适用于 significant influence，反映在 I/S（投资收益），B/S（投资项目）的一行。
acquisition method: 适用于 control，百分百合并。
Proportionate consolidation: 适用于 joint ventures，按比例合并。
20-50%不是算重大影响用equity法吗？50%以上才是acquisition
