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机智的甜甜 · 2021年01月31日

问一道题：NO.PZ2018111303000084 [ CFA II ]

  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

老师好，请问这道题的分母减去的为什么用的是investment的average而不是被投资公司average asset的20%呢？谢谢老师！
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1 个答案

王琛_品职助教 · 2021年01月31日

- 亲好，因为 ABC 公司是用 equity method 处理对 Golden 公司的投资的，所以 ABC 公司的资产上确认的是 investment in associate 这一项
- 从 ABC 公司的账上剔除这一项要算这一项的期初期末平均额，跟子公司的 total asset 没关系
- 也请参考同题问答：https://class.pzacademy.com/qa/57430

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