karweillas · 2024年08月07日
* 问题详情，请 查看题干
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% = $12 million. This amount will have to be amortized against investment income over its useful life of 10 years (12/10 = 1.2 per year).
可以详细讲解下逻辑和过程吗？
王园圆_品职助教 · 2024年08月07日
同学你好，你问的这个部分对应以下讲义截图黄色部分的内容
这里说了子公司卖给母公司30M的产品，但是母公司到年末还有15M的产品没有对外卖出去——也就是对于集团来说，只真正对外卖出了30-15=15M的产品
但是子公司自己的报表上由于认为卖出了30M的产品，就确认了30M 的产品对应得全部的12M的收益——这肯定是不对的，既然集团只卖出去了一半，那就只能实现一半的收益，也就是这里的12M 总收益，注意另外，母公司毕竟只占有子公司一部分股权而不是全部的股权，就只需要对母公司占的比例负责而不是对全部的12*50%都负责，
所以最后12M的初始收益应该减去12*50% * 母公司投资比例20% = 1.2M的收益才是真正子公司可以合并进母公司I/S报表的利润
这也就是解析中倒数第二行表格的含义了
NO.PZ202304050100001101问题如下 (1) If Eagle uses the equity metho the income ($ 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% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 如题
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ 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
