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alivia · 2020年02月01日

问一道题：NO.PZ201602060100000602

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

问题如下：

In 2010, if Cinnamon is deemed to have control over Cambridge, it will most likely account for its investment in Cambridge using:

选项：

A.

the equity method.

B.

the acquisition method.

C.

proportionate consolidation.

解释：

B is correct.

If Cinnamon is deemed to have control over Cambridge, it would use the acquisition method to account for Cambridge and prepare consolidated financial statements. Proportionate consolidation is used for joint ventures; the equity method is used for some joint ventures and when there is significant influence but not control.

考点：关于投资分类以及会计方法的选择

解析：如果是大公司控股了小公司，那么该投资可以分类为business combination, 会计方法是 acquisition method，而合并报表的这个动作叫consolidation.

acquisition method ：适用于control，百分百合并；

Proportionate consolidation：适用于 joint ventures，按比例合并；

equity method：适用于significant influence，反映在I/S（投资收益），B/S（投资项目）的一行。

为什么不能选PROPORTIONATE CONSOLIDATION？老师说JV一般是EQUITY，或者是PROPORTIONATE CONSOLIDATION。如果是这样，为什么不选按比例分配的?


另外PROPORTIONATE CONSOLIDATION到底是否属于CONSOLIDATION？

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1 个答案

Olive_品职助教 · 2020年02月03日

嗨，努力学习的PZer你好：


proportionate consolidation和consolidation不是一回事，会计处理不同。

题目说了要control，control对应的方法就是acquisition method（consolidation）。

如果题目说要shared control，那么企业可以选equity method或者proportionate consolidation，通常情况是equity method，in rare circumstances可以用proportionate consolidation。

 


-------------------------------
努力的时光都是限量版，加油！


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