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王昕彤 · 2022年03月12日

请问老师，在计算asset时，为何不将被投资公司后续计量的净利润的20%计入investment，在投资公司的asset中扣减掉？

  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

请问老师，在计算asset时，为何不将被投资公司后续计量的净利润的20%计入investment，在投资公司的asset中扣减掉？

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1 个答案

袁园_品职助教 · 2022年03月12日

嗨，努力学习的PZer你好：


这道题目已经给了beginning of investment is 150 and ending investment is 196 这个条件，（196+150）/2=173这种算平均asset的方法是最准确的。

如果按照你的那种净利润20%计入，就少考虑了很多因素，比如是否有分红，是否有Amortization of excess purchase price attributable to plant and equipment 。事实上确实有，因为NI的20%（550*0.2=110），和investment的增加（196-150=46）不一致。


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努力的时光都是限量版，加油！

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