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Jon · 2023年04月06日

proportionate method 还是2023.5的考点吗

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NO.PZ201602060100000704

问题如下:

Based on Gelblum’s estimates, if Zimt is deemed to have joint control of Oxbow, and Zimt uses the proportionate consolidation method, its 31 December 2018 total liabilities (in € millions) will most likely be closest to:

选项:

A.

686.

B.

975.

C.

1,263.

解释:

B is correct.

Under the proportionate consolidation method,Zimt's balance sheet would show its own total liabilities of 1421-735= 686, plus half of Oxbow's liability of 1283-706= 577. 686+(0.5 x 577)= 974.5

考点: proportionate consolidation method会计计量

解析:

Proportionate consolidation:按比例合并;

total liabilities =大公司 liabilities+0.5*小公司 liabilities= 686+(0.5*577)= 974.5

proportionate method 还是2023.5的考点吗

1 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,是的哦~~因为原版书关于proportionate method的内容没有删除哦

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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