问一道题：NO.PZ2018111303000023

NO.PZ2018111303000023问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Baseon Fabian’s estimates, the amount of the Heinternet company’s yeen2012 shareholrs’ equity (in ￥ millions) incluon the consolitefinancistatements will most likely be: A.higher for T-vision.B.higher for Alfa.C.the same for both T-vision anAlfa. C is correct.考点不同的合并方法下equity的对比解析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition两种方法下的equity。在这两种方法下，equity是一样的，都是投资公司自己本身的equity。equity metho计处理是one-line consolition和share result资产负债表上减少cash同时增加一项investment；被投资公司的NI按比例share到投资公司的NI中；因此consolitefinancistatement中的equity就是投资公司自己本身的equity。proportionate consolition会计处理是按比例合并被投资公司的资产和负债，资产负债表左边会增加被投资公司按比例的net asset，但同时减少相同金额cash（并购价款）；按比例合并被投资公司的损益表。consoliteNI包括投资公司自己的NI和被投资公司按比例合并过来的NI。proportionate consolition下的equity也是投资公司自己本身的equity。 这道题没有明确开始合营的时间点，不管从哪个时刻开始合营，不管合营刚开始还是合营若干时间后，equity方法下跟proportionate consolite方法下都只合并50%的资产、负债、合营过程中产生的NI，不涉及equity科目，只不过equity方法是one line的展现方式，proportionate consolite方法是Line line的展现方式？

NO.PZ2018111303000023问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Baseon Fabian’s estimates, the amount of the Heinternet company’s yeen2012 shareholrs’ equity (in ￥ millions) incluon the consolitefinancistatements will most likely be: A.higher for T-vision.B.higher for Alfa.C.the same for both T-vision anAlfa. C is correct.考点不同的合并方法下equity的对比解析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition两种方法下的equity。在这两种方法下，equity是一样的，都是投资公司自己本身的equity。equity metho计处理是one-line consolition和share result资产负债表上减少cash同时增加一项investment；被投资公司的NI按比例share到投资公司的NI中；因此consolitefinancistatement中的equity就是投资公司自己本身的equity。proportionate consolition会计处理是按比例合并被投资公司的资产和负债，资产负债表左边会增加被投资公司按比例的net asset，但同时减少相同金额cash（并购价款）；按比例合并被投资公司的损益表。consoliteNI包括投资公司自己的NI和被投资公司按比例合并过来的NI。proportionate consolition下的equity也是投资公司自己本身的equity。 按proportionate 比例合并后 资产和负债都增加了 为什么equity 还等于母公司equity？

NO.PZ2018111303000023问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Baseon Fabian’s estimates, the amount of the Heinternet company’s yeen2012 shareholrs’ equity (in ￥ millions) incluon the consolitefinancistatements will most likely be: A.higher for T-vision.B.higher for Alfa.C.the same for both T-vision anAlfa. C is correct.考点不同的合并方法下equity的对比解析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition两种方法下的equity。在这两种方法下，equity是一样的，都是投资公司自己本身的equity。equity metho计处理是one-line consolition和share result资产负债表上减少cash同时增加一项investment；被投资公司的NI按比例share到投资公司的NI中；因此consolitefinancistatement中的equity就是投资公司自己本身的equity。proportionate consolition会计处理是按比例合并被投资公司的资产和负债，资产负债表左边会增加被投资公司按比例的net asset，但同时减少相同金额cash（并购价款）；按比例合并被投资公司的损益表。consoliteNI包括投资公司自己的NI和被投资公司按比例合并过来的NI。proportionate consolition下的equity也是投资公司自己本身的equity。 如果是在consolition的方法下，这个equity会怎么变化呢？

NO.PZ2018111303000023 问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Baseon Fabian’s estimates, the amount of the Heinternet company’s yeen2012 shareholrs’ equity (in ￥ millions) incluon the consolitefinancistatements will most likely be: A.higher for T-vision. B.higher for Alf C.the same for both T-vision anAlf C is correct.考点不同的合并方法下equity的对比解析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition两种方法下的equity。在这两种方法下，equity是一样的，都是投资公司自己本身的equity。equity metho计处理是one-line consolition和share result资产负债表上减少cash同时增加一项investment；被投资公司的NI按比例share到投资公司的NI中；因此consolitefinancistatement中的equity就是投资公司自己本身的equity。proportionate consolition会计处理是按比例合并被投资公司的资产和负债，资产负债表左边会增加被投资公司按比例的net asset，但同时减少相同金额cash（并购价款）；按比例合并被投资公司的损益表。consoliteNI包括投资公司自己的NI和被投资公司按比例合并过来的NI。proportionate consolition下的equity也是投资公司自己本身的equity。 以这道题目为例，T-vision和Alfa各自会产生一份consolitefinancireport 是这样理解吗？

NO.PZ2018111303000023 问题如下 T-vision Incomplies with US GAAP, the company hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Baseon Fabian’s estimates, the amount of the Heinternet company’s yeen2012 shareholrs’ equity (in ￥ millions) incluon the consolitefinancistatements will most likely be: A.higher for T-vision. B.higher for Alf C.the same for both T-vision anAlf C is correct.考点不同的合并方法下equity的对比解析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition两种方法下的equity。在这两种方法下，equity是一样的，都是投资公司自己本身的equity。equity metho计处理是one-line consolition和share result资产负债表上减少cash同时增加一项investment；被投资公司的NI按比例share到投资公司的NI中；因此consolitefinancistatement中的equity就是投资公司自己本身的equity。proportionate consolition会计处理是按比例合并被投资公司的资产和负债，资产负债表左边会增加被投资公司按比例的net asset，但同时减少相同金额cash（并购价款）；按比例合并被投资公司的损益表。consoliteNI包括投资公司自己的NI和被投资公司按比例合并过来的NI。proportionate consolition下的equity也是投资公司自己本身的equity。 equity metho计处理是one-line consolition和share result资产负债表上减少cash同时增加一项investment；被投资公司的NI按比例share到投资公司的NI中；因此consolitefinancistatement中的equity就是投资公司自己本身的equity。老师您好，请问下被投资公司的NI按比例share到投资公司的NI中，那投资公司的NI不是最后也会增加它自身的EQUITY吗？