问题如下：
Fabian, CFA, work on the Equity investment company. Golden Elementary school paid ￥360 million to purchase 50 percent Frost Early Education Center on 31 December 2018. The excess of the purchase price over the fair value of Frost’s net assets was attributable to previously unrecorded licenses. These licenses were estimated to have an economic life of five years. The fair value of Frost’s assets and liabilities other than licenses was equal to their recorded book value.
Golden and Frost’s condensed income statements for the year ended 31 December 2018, and Balance Sheet are presented the following table：
Golden’s 2019 return on beginning equity most likely will be the highest under:
选项：
A.the equity method
B.consolidation with full goodwill
C.consolidation with partial goodwill
解释：
A is correct.
考点：不同的合并会计报表方法下，会计比率的对比.
解析：
ROE=NI/Equity
对于分子来说，无论哪种方法下NI都是一样的。
但在equity method下，不存在少数股东权益，equity还是母公司本身的equity，不变。
而在consolidation method下，因为是全额合并，所以equity中应该在母公司本身的equity基础上再加上少数股东权益。
因此equity method下的equity更小，ROE更大。
另外，因为这一题没有goodwill，所以无论是partial goodwill和full goodwill的consolidation，它们的equity是一样的，加上的MI是一样的。
如果题目中存在goodwill，那么full goodwill金额更大，所以对应的MI的金额也更高，在这种情况下，consolidation with full goodwill的equity比paritial goodwill更高。
"The excess of the purchase price over the fair value of Frost’s net assets was attributable to previously unrecorded licenses. These licenses were estimated to have an economic life of five years"
——这里的previously unrecorded licenses是指无形资产的意思吗？
