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xxuannx · 2022年01月11日

请问为什么不用调整母公司的Revenue呀？

  1. CFA II
  2. FRA

NO.PZ2018111303000084

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

请问为什么不用调整母公司的Revenue呀？不用讲子公司所产生的Rev剔除吗？

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1 个答案

袁园_品职助教 · 2022年01月12日

嗨，爱思考的PZer你好：


股权20%是用equity method，equity method的会计处理方法如下：

注意：在资产负债表中，investment in investee是计入总资产中的（是non-current assets）

在利润表中，这一项是在operating income下面的，是不计入收入revenue里面的。这个地方很多同学会理解的不清楚，我建议你讲基础班讲义里面这两种方法对比的这道例题，好好的再复习复习，包括Minority interest的位置，这样更加便于理解很多指标在两种方法下的对比。

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