为啥是800？

问题如下：

The cash received (in thousands) from CCCL’s investments in associates in 2016 is closest to:

选项：

A.$1,200.00

B.$400.00

C.$800.00

解释：

C is correct. Investments in associates are accounted for using the equity method. Only the dividends received from associate companies would be cash, not the amount reported as income from investments in associates. When using the equity method to account for an investment, the investment account on the balance sheet increases by the amount of accrued investment income recognized and decreases by the amount of dividends received. Therefore, analysis of the balance sheet account changes will solve for dividends (the cash):

Solving for X, dividends, and cash, received = $800.

A is incorrect: It is the investment income from the income statement: 1,200.

B is incorrect. It is just the change in the investment account: 42,700 – 42,300 = 400.