如果是control（大于50%控股）呢？

NO.PZ2018111303000085

问题如下：

Analyst collected the information about ABC company in the following table： $；$

ABC company also 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. if excluding the investment in associates, the interest coverage ratio of ABC would be:

选项：

the same

higher

lower

解释：

A is correct.

考点: 这道题考的是Integration of FSA techniques一章的market value decomposition。

解析 $：$ 这里是associates,所以用equity method $，$ 只会增加投资企业的NI 和 investment $（$ 资产 $）$ $，$ 所以剔除关联公司的影响 $，$ 对EBIT和interest expense都没有影响。 $。$

这里要注意的是Shared result一般在EBIT之后列式。

是不是收入也会含子公司的收入，所以需要剔除，剔除后就小了？

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王园圆_品职助教 · 2023年02月23日

嗨，爱思考的PZer你好：

同学你好，如果是control状态，那子公司的I/S表就要100%整个并入母公司的I/S表了

合并前的interest coverage ratio和合并后的interest coverage ratio到底谁打谁小就不可判断了

因为我们无法知道子公司的利息费用和EBIT和母公司相比到底孰大孰小了

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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如果是control（大于50%控股）呢？

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