问一道题：NO.PZ201602060100000604

NO.PZ201602060100000604 问题如下 In 2018, Cinnamon’s net profit margin woulhighest if: A.it is emeto have control of Cambrie. B.it hnot increaseits stake in Cambrie. C.it is emeto have significant influenover Cambrie. C is correct.If Cinnamon is emeto have significant influence, it woulreport half of Cambrie’s net income a line item on its income statement, but no aitionrevenue is shown. Its profit margin is thus higher thif it consoliteCambrie’s results, whiwoulimparevenue anincome, or if it only reporte19 percent of Cambrie’s vin (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 vinpai计入 NI。如果是 control，用 Acquisition metho同时影响 NI 和 revenue。如果是 significant influence，用 equity metho 只影响 NI，不影响revenue，此时 net profit margin 最大。因此 equity metho下, net profit margin 更高。 只有acquisition metho把B公司I/S的每一个line item加进A公司的是吗 而equity metho用调整NI（加上% of B)？

NO.PZ201602060100000604 问题如下 In 2018, Cinnamon’s net profit margin woulhighest if: A.it is emeto have control of Cambrie. B.it hnot increaseits stake in Cambrie. C.it is emeto have significant influenover Cambrie. C is correct.If Cinnamon is emeto have significant influence, it woulreport half of Cambrie’s net income a line item on its income statement, but no aitionrevenue is shown. Its profit margin is thus higher thif it consoliteCambrie’s results, whiwoulimparevenue anincome, or if it only reporte19 percent of Cambrie’s vin (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 vinpai计入 NI。如果是 control，用 Acquisition metho同时影响 NI 和 revenue。如果是 significant influence，用 equity metho 只影响 NI，不影响revenue，此时 net profit margin 最大。因此 equity metho下, net profit margin 更高。 老师，我想问下这道题，B为什么N I= 69+v*19% 不是减v呢？

NO.PZ201602060100000604 问题如下 In 2018, Cinnamon’s net profit margin woulhighest if: A.it is emeto have control of Cambrie. B.it hnot increaseits stake in Cambrie. C.it is emeto have significant influenover Cambrie. C is correct.If Cinnamon is emeto have significant influence, it woulreport half of Cambrie’s net income a line item on its income statement, but no aitionrevenue is shown. Its profit margin is thus higher thif it consoliteCambrie’s results, whiwoulimparevenue anincome, or if it only reporte19 percent of Cambrie’s vin (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 vinpai计入 NI。如果是 control，用 Acquisition metho同时影响 NI 和 revenue。如果是 significant influence，用 equity metho 只影响 NI，不影响revenue，此时 net profit margin 最大。因此 equity metho下, net profit margin 更高。 Acquisition Metho面不是说要100%合并子公司利润表的科目吗？比如sales、Operating Income之类的，那为什么NI不用合并呢？

NO.PZ201602060100000604 问题如下 In 2018, Cinnamon’s net profit margin woulhighest if: A.it is emeto have control of Cambrie. B.it hnot increaseits stake in Cambrie. C.it is emeto have significant influenover Cambrie. C is correct.If Cinnamon is emeto have significant influence, it woulreport half of Cambrie’s net income a line item on its income statement, but no aitionrevenue is shown. Its profit margin is thus higher thif it consoliteCambrie’s results, whiwoulimparevenue anincome, or if it only reporte19 percent of Cambrie’s vin (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 vinpai计入 NI。如果是 control，用 Acquisition metho同时影响 NI 和 revenue。如果是 significant influence，用 equity metho 只影响 NI，不影响revenue，此时 net profit margin 最大。因此 equity metho下, net profit margin 更高。 老师想问，net income在这三种方法下 都是report the same net income吧，所以估计net profit margin大小时只看revenue 的变化是吗？然后revenue在consolition metho下更大，所以net profit margin小于用equity metho算的结果？

NO.PZ201602060100000604 老师好， 我记得之前学过咱们equity metho proportionate methoacquisition methoNI一样，但是当时老师没有再特别提到当以financiasset计量时的NI是否和他们一样。我想问下老师以financiasset计量的NI是不是会比equity metho proportionate methoacquisition metho三种方法小呀？谢谢