NO.PZ201602060100000901
问题如下：
Compared to accounting principles currently in use, the pooling method BetterCare used for its Statewide Medical acquisition has most likely caused its reported:
选项：
A.revenue to be higher.
B.total equity to be lower.
C.total assets to be higher.
解释：
B is correct.
Statewide Medical was accounted for under the pooling of interest method, which causes all of Statewide’s assets and liabilities to be reported at historical book value. The excess of assets over liabilities generally is lower using the historical book value method than using the fair value method (this latter method must be used under currently required acquisition accounting). It would have no effect on revenue.
考点：pooling of interest method与acquisition method对比
解析：
这个题说的是2001年用的是pooling method，这种方法现在已经不能用了，现在合并要求用acquisition method。所以题目是将这两种方法进行对比。
两种方法下，关于revenue的合并是一样的，就是把当期母公司的revenue和当期子公司的revenue相加，所以A是错的。
pooling method是用历史成本合并，而acquisition是用公允价值合并。一般情况下：
- asset：合并时资产的账面价值<市场价值；如厂房，土地等资产一般市值会远远大于账面价值。
- liability：合并时负债的账面价值与市场价值的差异不大；因为如应付账款，长期应付款，贷款等一般都是按账面记录的值付给债权人。
所以在pooling method下的asset更低，而不是更高，所以C是错的。
选项B是对的。pooling method 会低估资产，导致equity偏小。
提示：现在教材正文部分已经没有pooling method的内容了，只有这道课后题涉及，非重要知识点，了解即可。
哪里看出来“现在合并要求用acquisition method”？
难道是因为题说“ largest acquisition”？
