问题如下图：
选项：
A. 
B. 
C. 
解释：
考不考虑这项投资，ABC的asset 不是都是6125吗？虽然investment 增加了，但cash不是减少了吗，所以也没变化啊
竹子 · 2019年02月21日
这里的语境，是希望剔除investment这一项之后，看asset turnover ratio的值是多少。
因为asset turnover是看总资产带来的收入有多少，但investment虽然是一项资产，但并不是带来收入，而只是share NI。所以ABC公司的收入不受investment影响，所以将Investment加入到asset turnover的衡量中是无意义的。
你这样处理并不正确，首先investment并不是今年发生的，investment的增加并不是cash的减少。而且investment本身也受多方面因素的影响，并不是购买了股份，才会导致Investment增加的，要这样处理就太复杂了，这里只是简单想剔除investment这一项而已。
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?