NO.PZ201602060100000703
问题如下：
Based on Gelblum’s estimates, if Zimt is deemed to have significant influence over Oxbow, its 2018 net income (in € millions) would be closest to:
选项：
A.€75.
B.€109.
C.€143.
解释：
B is correct.
If Zimt is deemed to have significant influence, it would use the equity method to record its ownership. Under the equity method, Zimt’s share of Oxbow’s net income would be recorded as a single line item. Net income of Zimt = 75 + 0.5(68) = 109.
考点：equity method会计计量
解析：当大公司对小公司是significant influence时，应选用equity method。
在权益法下大公司应当按照持股比例分享小公司的当期利润，
因此，大公司的Net income= 75 + 0.5(68) = 109.
老师好 是不是equity method 下， B//S中就计入一个one line consolidation: investment in associate 然后I/S中计入inevestment income = NI子公司* ownership%? 还需要计入其他什么的吗？ 讲义里有哪里讲到过equity method 下的I/S的记账方式？谢谢。
