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月乔DD · 2020年07月03日

问一道题：NO.PZ2018111303000084

  1. CFA II
  2. FRA

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

请问为什么不用1780*0.2？

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1 个答案

Olive_品职助教 · 2020年07月03日

嗨，努力学习的PZer你好：


ABC公司对Golden公司的的这笔投资在ABC公司的账上体现的是investment in associate这个科目，这个科目的账面金额不必然等于Golden公司asset的20%。如果不清楚这个问题可以复习一下equity method下investment in associate这个科目的计算方法。

题目给了beginning of investment和 ending investment 的数字，我们直接拿来算就行。


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