合并方法下，nci记录在I/S的位置？ 是不是在NI的下方？

问题如下：

Based on Gelblum’s estimates, and holding the size of Zimt's ownership stake in
Oxbow constant, Zimt's net income in 2018 will most likely be:

选项：

A.

highest if Zimt is deemed to have control of Oxbow.

B.

highest if Zimt is deemed to have significant influence over Oxbow.

C.

independent of the accounting method used for the investment in Oxbow.

解释：

C is correct.

Net income is not affected by the accounting method used to account for active investments in other companies. "One-line consolidation" and consolidation result in the same impact on net income; it is the disclosure that differs.

考点 ： 对比equity method和acquisition method下NI

解析：两种方法下NI 相等，只是报表呈现的方式不同。

acquisition method ：适用于control，投资收益通过合并报表影响母公司的NI，注意只有归属于母公司的部分，不包含归属于少数股东的利润。

equity method：适用于significant influence，投资收益反映在I/S中投资收益一行，所以equity method又称为"One-line consolidation"。