NO.PZ202304050100001102
问题如下:
(2) If Eagle uses the fair value method, the income ($ millions) from its investment in Aurora for 2012 will be closest to:
选项:
A.4.8.
10.4.
15.2.
解释:
Unrealized gain from the change in fair value: (37.60 – 35.00) × 4 million shares = 10.4
Dividend income: 1.20 × 4 million shares = 4.8
Total investment income =$15.2
Eagle对A公司是20%的投资这个事情不需要考虑吗?
我看到知识框架图里里面第二句:the investment account does not reflect the investor's proportionate share of the investee's P/L, dividends, or other distrubutions. 是说母公司在子公司的按比例投资是不被反应出来的意思吗?
那么问题问的是Eagle在A公司的投资中得到的investment income是多少?
这里我比较困惑,谢谢解答!