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yuqijeffery · 2022年07月02日

请问这里要考虑equity method吗？

  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

请问这里要考虑equity method吗？

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1 个答案

袁园_品职助教 · 2022年07月03日

嗨，从没放弃的小努力你好：


这里的equity method已经考虑了，因为是20%所以用equity method，然后一项合并，收入、费用、资产都不用合并子公司的，就是一项investment in associate.所以收入就是母公司的收入5677，资产就是减一个investment in associates（平均为173）。这个考察的equity method知识点是总体的框架，并不是细节内容。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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