NO.PZ202304050100001001
问题如下:
(1) On its 2011 income statement, the amount of AdOre's net income that Strawberry Mines reported was closest to (in thousands):
选项:
A.$5,818.
$3,200.
$2,618.
解释:
In 2011, Strawberry Mines used the equity method because it exercised significant influence and owned 32% of AdOre. Under the equity method, it should recognize its percentage share (32% × 18,182 = 5,818.2) of AdOre's net income.
为什么另外有一种算法是这样的?需要减去dividend ,对照的题目是No.PZ202304050100000经典题