equity method: 适用于 significant influence，反映在 I/S（投资收益），B/S（投资项目）的一行。 acquisition method: 适用于 control，百分百合并；

NO.PZ201602060100000602 问题如下 In 2018, if Cinnamon is emeto have control over Cambrie, it will most likely account for its investment in Cambrie using: A.the equity metho B.the acquisition metho C.proportionate consolition. B is correct.If Cinnamon is emeto have control over Cambrie, it wouluse the acquisition methoto account for Cambrie anprepare consolitefinancistatements. Proportionate consolition is usefor joint ventures; the equity methois usefor some joint ventures anwhen there is significant influenbut not control.考点关于投资分类以及会计方法的选择解析如果是大公司控股了小公司，那么该投资可以分类为 business combination, 会计方法是 acquisition metho而合并报表的这个动作叫 consolition.equity metho 适用于 significant influence，反映在 I/S（投资收益），B/S（投资项目）的一行。acquisition metho 适用于 control，百分百合并。Proportionate consolition: 适用于 joint ventures，按比例合并。 这道题也不会

NO.PZ201602060100000602 问题如下 In 2018, if Cinnamon is emeto have control over Cambrie, it will most likely account for its investment in Cambrie using: A.the equity metho B.the acquisition metho C.proportionate consolition. B is correct.If Cinnamon is emeto have control over Cambrie, it wouluse the acquisition methoto account for Cambrie anprepare consolitefinancistatements. Proportionate consolition is usefor joint ventures; the equity methois usefor some joint ventures anwhen there is significant influenbut not control.考点关于投资分类以及会计方法的选择解析如果是大公司控股了小公司，那么该投资可以分类为 business combination, 会计方法是 acquisition metho而合并报表的这个动作叫 consolition.equity metho 适用于 significant influence，反映在 I/S（投资收益），B/S（投资项目）的一行。acquisition metho 适用于 control，百分百合并。Proportionate consolition: 适用于 joint ventures，按比例合并。 为啥，这题计算只考虑5%，不是多阶段吗

NO.PZ201602060100000602 问题如下 In 2018, if Cinnamon is emeto have control over Cambrie, it will most likely account for its investment in Cambrie using: A.the equity metho B.the acquisition metho C.proportionate consolition. B is correct.If Cinnamon is emeto have control over Cambrie, it wouluse the acquisition methoto account for Cambrie anprepare consolitefinancistatements. Proportionate consolition is usefor joint ventures; the equity methois usefor some joint ventures anwhen there is significant influenbut not control.考点关于投资分类以及会计方法的选择解析如果是大公司控股了小公司，那么该投资可以分类为 business combination, 会计方法是 acquisition metho而合并报表的这个动作叫 consolition.equity metho 适用于 significant influence，反映在 I/S（投资收益），B/S（投资项目）的一行。acquisition metho 适用于 control，百分百合并。Proportionate consolition: 适用于 joint ventures，按比例合并。 HanhE/P of –0.100, anSomersault hE/P of –0.125. A higher earnings yielhinterpretation this similto thof a lower P/E, so Hanappears to relatively unrvalue The fferenin earnings yielcannot explainefferences in sales growth forecasts. In fact, Hanha higher expectesales growth rate thSomersault. Therefore, the analyst shoulrecommenHan E/P 比较大小是看绝对值吗，小的就更好？

NO.PZ201602060100000602问题如下In 2018, if Cinnamon is emeto have control over Cambrie, it will most likely account for its investment in Cambrie using:A.the equity methoB.the acquisition methoC.proportionate consolition. B is correct.If Cinnamon is emeto have control over Cambrie, it wouluse the acquisition methoto account for Cambrie anprepare consolitefinancistatements. Proportionate consolition is usefor joint ventures; the equity methois usefor some joint ventures anwhen there is significant influenbut not control.考点关于投资分类以及会计方法的选择解析如果是大公司控股了小公司，那么该投资可以分类为 business combination, 会计方法是 acquisition metho而合并报表的这个动作叫 consolition.equity metho 适用于 significant influence，反映在 I/S（投资收益），B/S（投资项目）的一行。acquisition metho 适用于 control，百分百合并。Proportionate consolition: 适用于 joint ventures，按比例合并。 20-50%不是算重大影响用equity法吗？50%以上才是acquisition