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王先生1987 · 2025年02月11日

如果用equity method 该怎么记录呢

NO.PZ2018111303000022

问题如下:

T-vision Inc, complies with US GAAP, the company has been expanding by acquiring other internet company, its largest acquisition, that of Heat internet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company under which the companies will share control of Heat internet company. T-vision plans to use the equity method to account for the joint venture. Alfa company complies with IFRS and will use the proportionate consolidation method to account for the joint venture.

Fabian, CFA, work on the Equity investment company, he has estimated the joint venture’s financial information for 2012. Fabian is preparing his estimates of each company’s earnings and financial performance. This information is presented in following table:

Based on Fabian’s estimates, the amount of the Heat internet company’s year end 2012 total asset (in ¥ millions) that will be included on Alfa company’s consolidated financial statements will be closest to:

选项:

A.

0

B.

1050

C.

2100

解释:

B is correct.

考点:proportionate consolidation method

解析:题干说了Alfa公司用的是proportionate consolidation method,所以这个题其实是在考你在这种方法下,Alfa公司的合并会计报表要合并多少子公司的资产。

在proportionate consolidation method下,按投资比例合并joint venture的资产和负债,所以要合并被投资公司50%的资产,即2100×50%=1050,所以选B。

A公司三种不同的记账方法有什么区别

1 个答案

jinn · 2025年02月11日

equity method下 资产负债表不喝吧,所以Total asset+0。


Acquisition下,100%合并(只要持股比例大于50%

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NO.PZ2018111303000022 问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Baseon Fabian’s estimates, the amount of the Heinternet company’s yeen2012 totasset (in ¥ millions) thwill incluon Alfa company’s consolitefinancistatements will closest to: A.0 B.1050 C.2100 B is correct.考点proportionate consolition metho析题干说了Alfa公司用的是proportionate consolition metho所以这个题其实是在考你在这种方法下,Alfa公司的合并会计报表要合并多少子公司的资产。在proportionate consolition metho,按投资比例合并joint venture的资产和负债,所以要合并被投资公司50%的资产,即2100×50%=1050,所以选 是T和A共同投资了一个joint venture,然后joint venture控股H嘛?

2022-07-31 16:03 1 · 回答

NO.PZ2018111303000022 1)JV一般是提供总报表,还是分开的不同控股%的财务报表表? 2)题目是50/50控股,所以各自*50%可以得到相关数据 所以题目只提供一个总的报表,各控股人员根据控股比例再计算各自的财务报表对面吗?

2021-10-21 08:58 1 · 回答

1050 2100 B is correct. 考点proportionate consolition metho解析题干说了Alfa公司用的是proportionate consolition metho所以这个题其实是在考你在这种方法下,Alfa公司的合并会计报表要合并多少子公司的资产。 在proportionate consolition metho,是按比例合并的,因为是50%,所以也要合并子公司50%的资产,即2100/2=1050,所以选B.题目中的报表是谁的报表,有点懵,以为是T-vision公司和Alfa合起来的报表。请老师一下,感谢。

2020-05-31 18:16 1 · 回答