问题如下图：
选项：
A. 
B. 
C. 
解释：
既然前一道题都说了ABC的财报中，其NI是包含associate公司的经营结果的，为什么ABC的Revenue却不用减去子公司的revenue呢？所以母公司的合并报表中只会体现associate的investment和由这项investment带来的Capital gain 和Dividend吗？类似financial assets中trading security的会计处理方式？谢谢
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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%？
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 我理解投资子公司对公司的asset是没有影响的，（因为减少了cash，增加iinvestment，asset不变），所以这题让考虑去除投资子公司影响，那就是用5677/6125，不知道为什么这样不对
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 答案解析提到asset turnover ratio=5677/(6125-173)=0.95我的问题是为什么分母的asset中，不加上子公司20%的NI？
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 equity metho，母公司买入子公司股权以后，是会在asset科目下还是在Equity科目下新增一个“investment”项目用来记录投资的金额及变动的？本题investment新增46，NI新增110，这两个数字的差64是不是相当于分红分出去了呢？否则B/S两边没有平啊？可以麻烦老师画一下B/S吗？那如果这样的话是不是应该还要减去这个分红呀？
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 为什么要减去investment?
