No.PZ2018111303000012 (选择题)

问题如下：

PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 15% passive equity ownership interest in T-internet company. At the end of the 2018, PZ company decides to increase its ownership interest to 50% on 1 January 2019 through a cash purchase. There are no intercompany transactions. The financial statement data in 2018 and forcasted financial data in 2019 for PZ company and T-internet company are in the following table:

*The financial statements in 2019 are forcasted before the announcement of increased ownership.

PZ company will has the highest net income in 2019 under :

选项：

A.

Acquisition method.

B.

Equity method.

C.

unaffected by accounting method.

解释：

C is correct.

考点：不同的会计计量方法对财务报表的影响

解析：对于投资公司的net income，Equity method 和Acquisition method是一样的，虽然Acquisition method下，对子公司的财务报表是全部合并，但是在NI之前有一项是扣掉归属于少数股东的利润的，减去这部分利润之后，NI就和Equity method下的NI是一样的，所以选C。

【补充提示】equity method、acquisition method、proportionate consolidation，这三种方法下投资公司的Net income是相同的，这是课上讲过的一个重要结论，需要重点记忆。