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EmilyZhou · 2025年03月13日

不理解“”如果仍归类为 passive investment，只有 19% 的 dividend paid 计入 NI。“”

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NO.PZ201602060100000604

问题如下：

In 2018, Cinnamon’s net profit margin would be highest if:

选项：

A.

it is deemed to have control of Cambridge.

B.

it had not increased its stake in Cambridge.

C.

it is deemed to have significant influence over Cambridge.

解释：

C is correct.

If Cinnamon is deemed to have significant influence, it would report half of Cambridge’s net income as a line item on its income statement, but no additional revenue is shown. Its profit margin is thus higher than if it consolidated Cambridge’s results, which would impact revenue and income, or if it only reported 19 percent of Cambridge’s dividends (no change in ownership).

考点：不同的会计方法对会计比率的影响

解析：首先要知道 net profit margin = NI / Revenue

如果仍归类为 passive investment，只有 19% 的 dividend paid 计入 NI。

如果是 control，用 Acquisition method，同时影响 NI 和 revenue。

如果是 significant influence，用 equity method， 只影响 NI，不影响revenue，此时 net profit margin 最大。

因此 equity method 下, net profit margin 更高。

不理解“”如果仍归类为 passive investment，只有 19% 的 dividend paid 计入 NI。“”这个解释， unrealized的G/L 是不是也应该计入NI？这道题里的unrealized G/L 该怎么计算？

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王园圆_品职助教 · 2025年03月13日

同学你好，确实，如果被动股权投资下如过有unrealized G/L ，就应该计入NI

但是问题是这道题就没有给子公司此时的市场公允价值，也没有提及子公司市场公允价值和账面价值有差异，所以你问的“这道题里的unrealized G/L 该怎么计算？”根据题目的现有条件就根本无法得知呢，所以解析就是根据已知条件做出的”如果仍归类为 passive investment，只有 19% 的 dividend paid 计入 NI。“的这个结论

题目如果要我们计算passive investment下的unrealized G/L，一定会直接告诉我们该投资现在的市场公允价值的金额的，是不可能要我们计算的，同学可以放心

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