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ladycoco想放假 · 2020年05月14日

问一道题：NO.PZ201602060100000604

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

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，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 。

请问这道题如果直接用数字来判断，以下计算过程对不对：

A. （69+44*50%）/（1575+1100）=3.4%；B.(69+44*19%)/1575=4.9%; C.(69+44*50%)/1575=5.75%

可是我看到有些有问必答里提到了dividend paid，是说dividend paid也要在revenue的调整里体现吗？

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1 个答案

纠纠_品职答疑助手 · 2020年05月16日

嗨，爱思考的PZer你好：


B选项 passive的计算是不一定的。如果被指定为FVOCI，是按照分红的19%去计算母公司的income.

如果是FVPL则是用公司的Fair value的变化去确认net income。

Dividend paid，不需要再revenue调整。

 

 


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