NO.PZ2018111303000006
问题如下：
PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 20% passive equity ownership interest in
T-internet company. At the end of the 2018, PZ company decides to
increase its ownership interest to 50% and control over T-internet
company on 1 January 2019 through a cash purchase. There are no
intercompany transactions. The financial statement data for PZ company
and T-internet company in the following table:
Compared to PZ company’s operating margin in 2018, its operating margin in 2019 will be:
选项：
A.higher
B.the same
C.lower.
解释：
A is correct.
考点：不同的会计方法下对会计比率的影响
解析：2018年的PZ 公司投资在T公司是用financial asset的投资类型来记账，不按比例分享子公司的经营成果。直接就是3,000/5,000=60%。
在2019年因为是acquisition method，所以合并子公司的损益表是百分之百合并，不需要乘以比例。Operating margin =(4,700+1,200)/(7,000+2,500)=62%
所以2019年的operating margin会更高.
老师，用acquisition method时候，损益表是100%合并，到ni那一步才会把mi给刨掉。
果是equity method的话，在损益表写的话是+equity income，其实最后也就是ni母+调整后的ni子%。
好了， 我的问题就是这两个方法损益表结果相同，都是ni母+调整后的ni子%，但是过程处理不同，我这样理解对吗？
