NO.PZ202304050100001101
问题如下：
(1) If Eagle uses the equity method, the income ($ millions) from its investment in Aurora for 2012 will be closest to:
选项：
A.16.2.
17.4.
21.0.
解释：
From the initial acquisition, Eagle’s share of the unrecorded identifiable intangible assets is $60 million × 20% = $12 million. This amount will have to be amortized against investment income over its useful life of 10 years (12/10 = 1.2 per year).
我已经听了何老师的讲解，但仍然有以下问题，谢谢。
问题一：本题说的income from its investment是指I/S里的investment income，还是B/S中investment in associate这一项里面的NI，还是是同时指这两个东西？
问题二：母公司获得share result时，子公司的NI按比例计入母公司I/S的investment income，同时增加B/S的investment in associate，而我们还要对B/S的investment in associate里的NI进行两个调整（扣减amortization of fair value appreciation、扣减unrealized profit），调完后它就是adjuested NI。那我们需要调整记在I/S的investment income？
