问题如下：
T-vision Inc, complies with US GAAP, has been expanding by acquiring other internet company, its largest acquisition, that of Heat internet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company under which the companies will share control of Heat internet company. T-vision plans to use the equity method to account for the joint venture. Alfa company complies with IFRS and will use the proportionate consolidation method to account for the joint venture.
Fabian, CFA, work on the Equity investment company, he has estimated the joint venture’s financial information for 2012. Fabian is preparing his estimates of each company’s earnings and financial performance. This information is presented in following table:
Based on Fabian’s estimates, the amount of joint venture revenue (in ￥Millions) included on T-vision’s consolidated 2012 financial statements will report:
选项：
A.0
B.2230
C.950
解释：
A is correct.
考点：Equity method
解析：题干说T公司要用JV，这种方法下，既可以用equity method, 也可以用proportionate consolidation, T公司用的是equity method.
在equity method 下， 因为equity method是一项合并，只合并利润，不影响revenue,所以是0.
如果题目问Alfa的报表, 在proportionate consolidation条件下，revenue是否为：2230*50%=1115
