NO.PZ201812100100000106
问题如下：
Which of the following statements regarding the sale of inventory by Rainer to Topmaker is correct?
选项：
A.The sale represents a downstream sale.
B.Topmaker’s unrealized profits are initially deferred.
C.Profits will decline on Topmaker’s 2018 income statement.
解释：
B is correct.
The inventory sale between Rainer (associate) and Topmaker (parent) is an upstream transaction. Under the equity method, the deferral process for unrealized profits is identical under upstream and downstream inventory transfers. The investor company’s (Topmaker’s) share of unrealized profits is deferred by reducing the recorded amount of equity income on the investor’s income statement. In later periods, when the inventory is sold to third parties, the deferred profits are added to equity income.
解析：内部交易是被投资公司卖给母公司，是upstream transaction，A选项错误。内部交易是2018年发生的，2019年Topmaker公司才将所有存货转卖给第三方，Rainer公司因内部交易所得利润在2018年属于unrealized profit，unrealized profit不应该在Rainer公司2018年的NI中确认，要推迟到2019年转卖给第三方后再确认，由于Topmaker公司要分享Rainer公司的经营成果，因此也相当于Topmaker公司推迟确认了unrealized profit，B选项正确。C选项考的角度是，由于unrealized profit本就不应该在2018年确认，Topmaker公司本来也不应该share这个unrealized profit，所以也不存在Topmaker公司利润decline的说法，因此C选项错误。C选项这句话说的不好，但B选项是非常严谨的说法，大家可以当作结论记。
老师好，
我当时看B选项“Topmaker’s unrealized profits are initially deferred.”的时候我觉得它说的不太对，因为母公司同一年没有再将货物卖出去，所以其实当时就是直接实现了一个unrealized profits.如果题干换成realized profits are initially deferred我觉得更合适。请问老师我理解的哪里有问题么？
