NO.PZ201602060100000705
问题如下：
Based on Gelblum’s estimates, if Zimt is deemed to have control over Oxbow, its 2018 consolidated sales (in € millions) will be closest to:
选项：
A.€1,700.
B.€2,375.
C.€3,050.
解释：
C is correct.
Under the assumption of control, Zimt would record its own sales plus 100 percent of Oxbow’s. €1,700 + 1,350 = €3,050.
考点：acquisition method会计计量
解析：
大公司对小公司control时，用acquisition method，百分百合并；
consolidated sales =大公司 sales+公司 sales= €1,700 + 1,350 = €3,050.
如果是promotional consolidation 方法下，revenue也是100%合并对吧
