NO.PZ201602060100000906
问题如下:
If Supreme Healthcare sells its receivables to the SPE, its consolidated financial results will least likely show:
选项:
A.
a higher revenue for 2010.
B.
the same cash balance at 31 December 2010.
C.
the same accounts receivable balance at 31 December 2010.
解释:
A is correct.
Revenue will not be higher for 2010 because Supreme Healthcare controls the SPE and thus eliminates intra-entity transactions and balances in consolidation. Consolidated revenue will thus present the results as if this transaction did not occur
考点:SPE的会计处理
解析:
比较对象:卖AR给SPE的财报结果与不发生这个交易的结果相比较
S公司把AR卖给SPE,cash增加,AR减少。SPE的cash减少,AR增加。合并完了之后,S 公司cash和AR都跟不卖AR一样,BC都对。
与SPE做交易属于关联交易,所以产生的revenue和expense都消除,合并之后的revenue不受到影响,所以选A。
这个题目里提到 no voting rights, why it’s controlling over the SPE? if no voting right, then cannot use consolidate method for accounting AR, right?