萧萧 · 2023年10月20日
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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.
B.
17.4.
C.
21.0.
解释：
From the initial acquisition, Eagle’s share of the unrecorded identifiable intangible assets is $60 million × 20% = $12 million. This amount will have to be amortized against investment income over its useful life of 10 years (12/10 = 1.2 per year).
FV的调整是无形资产增值部分的摊销可以调减NI,这里没有增值为什么也要扣除？
NO.PZ202304050100001101问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2.B.17.4.C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 1.cost为140，可辨认净资产公允价值为100，那么有40是gooill和FV appreciation。题目中没有给这两项信息，因此默认FV apprrciation为0，因此也不涉及它的折旧、摊销，对吗？2.Equity metho需要考虑到unrecor的资产吗？这部分资产也在cost中的一部分吗，以及要进行摊销3.若如此，并表时公司NI调整涉及三项1.内部交易，2.FV Appreciation的折旧与摊销；3.unrecor产的折旧与摊销。这样理解对吗？
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 可以详细讲解下逻辑和过程吗？
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 如题
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). I/S中的equity income只需要net income乘百分比就可以了，这里为什么又要做其他调整？
NO.PZ202304050100001101问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2.B.17.4.C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 从哪里可以看出有一半的inventory is unsold
