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Jon · 2023年04月05日

为什么选acquisition method

* 问题详情,请 查看题干

NO.PZ201602060100000602

问题如下:

In 2018, if Cinnamon is deemed to have control over Cambridge, it will most likely account for its investment in Cambridge using:

选项:

A.

the equity method.

B.

the acquisition method.

C.

proportionate consolidation.

解释:

B is correct.

If Cinnamon is deemed to have control over Cambridge, it would use the acquisition method to account for Cambridge and prepare consolidated financial statements. Proportionate consolidation is used for joint ventures; the equity method is used for some joint ventures and when there is significant influence but not control.

考点:关于投资分类以及会计方法的选择

解析:如果是大公司控股了小公司,那么该投资可以分类为 business combination, 会计方法是 acquisition method,而合并报表的这个动作叫 consolidation.

equity method: 适用于 significant influence,反映在 I/S(投资收益),B/S(投资项目)的一行。

acquisition method: 适用于 control,百分百合并。

Proportionate consolidation: 适用于 joint ventures,按比例合并。

20-50%不是算重大影响用equity法吗?50%以上才是acquisition

JerryZT · 2023年04月05日

同学你好,判断是哪种会计方法我们最先考虑投资公司是否对被投资公司形成了控制,题干说Cinnamon is deemed to have control over Cambridge,说明投资公司已经达成了控制,是business consolidation,采用acquisition method。 即使投票权占20-50%,但可能由于股权分散,其他股东的投票权都很小,因此这时候还是Cinnamon有控制权。

2 个答案

王园圆_品职助教 · 2023年04月06日

嗨,从没放弃的小努力你好:


同学你好,JerryZT同学的回答是正确的哦,你可以参考一下

总的来说,虽然一般实际生活中,要求持股比例超过50%才算控制,但是我们做题的时候还是要以题目的提示为准哦

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JerryZT · 2023年04月05日

同学你好,判断是哪种会计方法我们最先考虑投资公司是否对被投资公司形成了控制,题干说Cinnamon is deemed to have control over Cambridge,说明投资公司已经达成了控制,是business consolidation,采用acquisition method。


即使投票权占20-50%,但可能由于股权分散,其他股东的投票权都很小,因此这时候还是Cinnamon有控制权。

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