NO.PZ201602060100000604
问题如下：
In 2018, Cinnamon’s net profit margin would be highest if:
选项：
A.it is deemed to have control of Cambridge.
B.it had not increased its stake in Cambridge.
C.it is deemed to have significant influence over Cambridge.
解释：
C is correct.
If Cinnamon is deemed to have significant influence, it would report half of Cambridge’s net income as a line item on its income statement, but no additional revenue is shown. Its profit margin is thus higher than if it consolidated Cambridge’s results, which would impact revenue and income, or if it only reported 19 percent of Cambridge’s dividends (no change in ownership).
考点：不同的会计方法对会计比率的影响
解析：首先要知道 net profit margin = NI / Revenue
如果仍归类为 passive investment，只有 19% 的 dividend paid 计入 NI。
如果是 control，用 Acquisition method，同时影响 NI 和 revenue。
如果是 significant influence，用 equity method， 只影响 NI，不影响revenue，此时 net profit margin 最大。
因此 equity method 下, net profit margin 更高。
老师想问，net income在这三种方法下 都是report the same net income吧，所以估计net profit margin大小时只看revenue 的变化是吗？然后revenue在consolidation method 下更大，所以net profit margin小于用equity method计算的结果？
