NO.PZ2018111303000020
问题如下：
T-vision Inc, complies with US GAAP, has been expanding by acquiring other internet company, its largest acquisition, that of Heat internet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company under which the companies will share control of Heat internet company. T-vision plans to use the equity method to account for the joint venture. Alfa company complies with IFRS and will use the proportionate consolidation method to account for the joint venture.
Fabian, CFA, work on the Equity investment company, he has estimated the joint venture’s financial information for 2012. Fabian is preparing his estimates of each company’s earnings and financial performance. This information is presented in following table:
Based on Fabian’s estimates, the amount of joint venture revenue (in ￥Millions) included on T-vision’s consolidated financial statements in 2012 will report:
选项：
A.0
B.2230
C.950
解释：
A is correct.
考点：Equity method
解析：计量 joint venture既可以用equity method, 也可以用proportionate consolidation 。题干说 T-vision公司要用equity method计量 joint venture。
在equity method 下， 该投资只影响投资公司的NI（share results），不影响其revenue，所以是0。
初始计量时：只合并B/S，joint venture revenue=0
在后续计量的时候才share results，即合并I/S
