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Joanne · 2023年05月09日

dividend 不用考虑进去吗?

* 问题详情,请 查看题干

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.

B.

$3,200.

C.

$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



Joanne · 2023年05月09日

哦我知道了,是在算investment的时候才要减去dividend

1 个答案

王园圆_品职助教 · 2023年05月09日

好的哦,同学加油!