开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

台风来了 · 2023年07月21日

shareholders’ equity will be higher under full goodwill

NO.PZ2023040501000028

问题如下:

In 2017, Cinnamon held a 19 percent passive equity ownership interest in Cambridge Processing. In December 2017, Cinnamon announced that it would be increasing its ownership interest to 50 percent effective 1 January 2018 through a cash purchase. At 31 December 2018, assuming control and recognition of goodwill, Cinnamon’s reported debt to equity ratio will most likely be highest if it accounts for its investment in Cambridge using the:

选项:

A.

equity method.

B.

full goodwill method.

C.

partial goodwill method.

解释:

The full and partial goodwill method will have the same amount of debt; however, shareholders’ equity will be higher under full goodwill (and the debt to equity ratio will be lower). Therefore, the debt to equity will be higher under partial goodwill. If control is assumed, Cinnamon cannot use the equity method.

老师,您好!


shareholders’ equity will be higher under full goodwill than partial goodwill, 那多出来的部分是什么经济含义呢?谢谢!

1 个答案

王园圆_品职助教 · 2023年07月21日

同学你好,这没有什么经济含义,完全就是不同的计算goodwill的方法导致的数学差异,partial goodwill的商誉小,所以总的equity也小,full goodwill 的商誉大,所以总的equity也大

原版书也没有提及两种方法的差异之间有什么经济含义哦


  • 1

    回答
  • 0

    关注
  • 281

    浏览
相关问题

NO.PZ2023040501000028 问题如下 In 2017, Cinnamon hela 19 percent passive equity ownership interest in Cambrie Processing. In cember 2017, Cinnamon announcethit woulincreasing its ownership interest to 50 percent effective 1 January 2018 through a cash purchase. 31 cember 2018, assuming control anrecognition of gooill, Cinnamon’s reporteto equity ratio will most likely highest if it accounts for its investment in Cambrie using the: A.equity metho B.full gooill metho C.partigooill metho The full anpartigooill methowill have the same amount of bt; however, shareholrs’ equity will higher unr full gooill (anthe to equity ratio will lower). Therefore, the to equity will higher unr partigooill. If control is assume Cinnamon cannot use the equity metho 区别只是minority interest。但是计算Eratio的时候,equity是整体equity,不都是A和B并在一起吗?

2024-10-14 08:33 1 · 回答

NO.PZ2023040501000028 问题如下 In 2017, Cinnamon hela 19 percent passive equity ownership interest in Cambrie Processing. In cember 2017, Cinnamon announcethit woulincreasing its ownership interest to 50 percent effective 1 January 2018 through a cash purchase. 31 cember 2018, assuming control anrecognition of gooill, Cinnamon’s reporteto equity ratio will most likely highest if it accounts for its investment in Cambrie using the: A.equity metho B.full gooill metho C.partigooill metho The full anpartigooill methowill have the same amount of bt; however, shareholrs’ equity will higher unr full gooill (anthe to equity ratio will lower). Therefore, the to equity will higher unr partigooill. If control is assume Cinnamon cannot use the equity metho 如果能用,三种方法下的E有的比吗?

2024-04-05 16:48 2 · 回答