NO.PZ201602060100001002
问题如下：
NinMount’s long-term debt to equity ratio on 31 December 2018 most likely will be lowest if the results of the acquisition are reported using:
选项：
A.the equity method.
B.consolidation with full goodwill.
C.consolidation with partial goodwill.
解释：
A is correct.
Using the equity method, long-term debt to equity = £600/£1,430 = 0.42. Using the consolidation method, long-term debt to equity = long-term debt/equity = £1,000/£1,750 = 0.57. Equity includes the £320 noncontrolling interest under either consolidation. It does not matter if the full or partial goodwill method is used since there is no goodwill.
考点 ： 不同的会计方法对财务比率的影响
解析 ：
2018年末也就是投资发生的时点。equity method是one-line consolidation，只在投资公司的资产中增加一项investment in associate，cash减少相同金额。不对被投资公司的资产和负债进行合并。如果使用equity method，直接用NinMoun自己的debt和equity相除：long-term debt to equity= £600/£1,430 = 0.42
如果使用consolidation method，因为百分百合并了子公司的资产和负债，但其实只支付了50%投资比例所对应的cash，因此资产端会多一块，需要在母公司equity里增加MI（Minority interest）来调平。equity=£1,430+320（MI ）=£1,750
long-term debt to equity=(£600+£400)/£1,750 = 0.57
※ 计算MI的方法：
MI计算公式有两个，分别对应full goodwill method和partial goodwill method，但本案例中没有产生goodwill（具体原因可以看上一小问的解析），因此不管是full goodwill method还是partial
goodwill
method，两种计量方法得到的MI相同。换句话说，只有在存在goodwill的情况下，不同goodwill计量方法下的MI才有区别。从计算公式来看：
full goodwill method下：MI =(acquisition cost / % of interests acquired) × (% of non-controlling interest)
partial goodwill method下：MI = FV of net identifiable assets × (% of non-controlling interest)
本题中没有goodwill，acquisition cost/% of interests acquired=FV of net identifiable assets=320/50%=640，MI=640×50%=320。两种方法计算的MI相同。从这个角度思考的话可以直接排除BC，因为两个选项没有区别。
NO.PZ201602060100001002
问题如下：
NinMount’s long-term debt to equity ratio on 31 December 2018 most likely will be lowest if the results of the acquisition are reported using:
选项：
A.
the equity method.
B.
consolidation with full goodwill.
C.
consolidation with partial goodwill.
解释：
A is correct.
Using the equity method, long-term debt to equity = £600/£1,430 = 0.42. Using the consolidation method, long-term debt to equity = long-term debt/equity = £1,000/£1,750 = 0.57. Equity includes the £320 noncontrolling interest under either consolidation. It does not matter if the full or partial goodwill method is used since there is no goodwill.
考点 ： 不同的会计方法对财务比率的影响
请问为什么求equity只加了MI？
母公司本身拥有的股权320已经体现在自己的报表中了吗？
不是没有确定用什么样的方法合并报表吗？
