问题如下：
BetterCare Hospitals, Inc. operates a chain of hospitals throughout the United States. The company has been expanding by acquiring local hospitals. Its largest acquisition, that of Statewide Medical, was made in 2001 under the pooling of interests method. BetterCare complies with US GAAP.
BetterCare is currently forming a 50/50 joint venture with Supreme Healthcare under which the companies will share control of several hospitals. BetterCare plans to use the equity method to account for the joint venture. Supreme Healthcare complies with IFRS and will use the proportionate consolidation method to account for the joint venture.
Erik Ohalin is an equity analyst who covers both companies. He has estimated the joint venture’s financial information for 2010 in order to prepare his estimates of each company’s earnings and financial performance. This information is presented in Exhibit 1.
Exhibit 1. Selected Financial Statement Forecasts for Joint Venture ($ Millions)
Supreme Healthcare recently announced it had formed a special purpose entity through which it plans to sell up to $100 million of its accounts receivable. Supreme Healthcare has no voting interest in the SPE, but it is expected to absorb any losses that it may incur. Ohalin wants to estimate the impact this will have on Supreme Healthcare’s consolidated financial statements.
6. If Supreme Healthcare sells its receivables to the SPE, its consolidated financial results will least likely show:
选项：
A.a higher revenue for 2010.
B.the same cash balance at 31 December 2010.
C.the same accounts receivable balance at 31 December 2010.
解释：
A is correct.
Revenue will not be higher for 2018 because Supreme Healthcare controls the SPE and thus eliminates intra-entity transactions and balances in consolidation. Consolidated revenue will thus present the results as if this transaction did not occur.
考点：SPE的会计处理
解析：
比较对象：卖AR给SPE的财报结果与不发生这个交易的结果相比较
S公司把AR卖给SPE，cash增加，AR减少。SPE的cash减少，AR增加。合并完了之后，S 公司cash和AR都跟不卖AR一样，BC都对。
与SPE做交易属于关联交易，所以产生的revenue和expense都消除，合并之后的revenue不受到影响，所以选A。
不是合并之后母公司CASH增加100m，liability增加100m嘛？怎么这题B选项说CASH不变呢？
