问题如下：
6. Based on Byron’s forecast, NinMount’s 2009 total asset turnover ratio on beginning assets under the equity method is most likely:
选项：
A.lower than if the results are reported using consolidation.
B.the same as if the results are reported using consolidation.
C.higher than if the results are reported using consolidation.
解释：
A is correct.
Using the equity method, Total asset turnover = Net sales/Beginning total assets = £950/£2,140 = 0.444. Total asset turnover on beginning assets using consolidation = £1,460/£2,950 = 0.495. Under consolidation, Assets = £2,140 -320 + 1,070 + 60 = £2,950. Therefore, total asset turnover is lowest using the equity method.
考点 ： 不同的合并会计报表方法对 会计比率的影响。
解析 ：
Total asset turnover = Net sales/Beginning total assets
对于equity method来说，Total asset turnover = Net sales/Beginning total assets = £950/£2,140 = 0.444
对于consolidation method来说，Assets = £2,140 -320 + 1,070 + 60 = £2,950，且需合并收入，Total asset turnover = £1,460/£2,950 = 0.495
在equity method下，total asset turnover 更低。
对于consolidation method下asset的计算特别说明一下：
-320是因为在合并里需要扣除母公司个报中的investment这一项，因为consolidation需要全额合并子公司的资产和负债，这就相当于合并了子公司的权益。而investment即是对子公司权益的投资，如果在合并时不扣除investment这一项，就会重复记账。
+60是因为子公司有一项未记账的资产，在合并时需要加回。
老师好为什么用equity method 的时候的total asset 中 不用加recoreded license of 60? 是否因为unrecorded license 是在full goodwill 下算出的， 然后full goodwill 只在acquisition method 下才有 所以用equiy method 的时候哦就不用考虑unrecorded license 了是吗？ 谢谢。
