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PZmomo · 2024年04月21日

分子为什么不减去子公司的revenue*20%？

  1. CFA II
  2. FRA

NO.PZ2018111303000084

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

分子为什么不减去子公司的revenue*20%？

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1 个答案

王园圆_品职助教 · 2024年04月21日

同学你好，题目说“ investment in associates”，那就是特指的就是Equity method

Equity method下根本不合并被投资公司的revenue，所以这个ratio分子根本不需要减去自公司的revenue的20%


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