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徐威廉 · 2020年08月22日

问一道题:NO.PZ2018111303000023

问题如下:

T-vision Inc, complies with US GAAP, the company 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 the joint venture’s 31 December 2012 shareholders’ equity (in ¥ millions) included on the consolidated financial statements of each venture will most likely be:

选项:

A.

higher for T-vision.

B.

higher for Alfa.

C.

the same for both T-vision and Alfa.

解释:

C is correct.

考点:不同的合并方法下equity的对比

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, 所以这道题其实是在考你,对比equity method和proportionate consolidation的equity, 在这2种方法下,equity是一样的,即都是母公司本身的equity。

看了老师的解析,我也想不明白为什么母公司的ASSET 和liability各加了50%子公司后,E不变?怎么做到的?麻烦讲解一下

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年08月22日

在母公司的Asset 里面有一条是对子公司的投资,在合并报表的时候这条要换算成子公司的Asset - Liability, 合并报表的Asset 不等于 母公司的Asset + 50%的子公司Asset。

proportionate consolidation方法下,两个公司资产和负债相加的同时,原来在母公司账上确认的对子公司的投资这一项就去掉的,所以母公司的equity还是原来的equity。

举一个最简单的公司合并报表:

母公司

Asset 有 100 cash 和 25 investment to P 公司

Liability 20 

Equity 130

子公司 P公司 Asset Cash 100 Liability 50 Equity 50

如果现在要合并报表就是要把母公司账上的25 Investment to P改成 50 cash + 25 的liability 其他不变。

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