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台风来了 · 2023年08月23日

需要调整收入吗？

  1. CFA II
  2. FRA

NO.PZ2018111303000084

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

需要从投资公司的收入5677中扣除被投资公司的收入2150的20%吗？谢谢！

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1 个答案

王园圆_品职助教 · 2023年08月23日

同学你好，不需要哦

因为在equity method下，母子公司的I/S表是不做合并的，只有（子公司的NI*母公司投资比例）会反映在母公司的I/Sbiao下类似investment income这样的科目里面，而不会在母公司的revenue里面有任何体现

而这里计算的是asset turnover ratio，分子是revenue，母公司无论有无该笔投资，revenue的金额都不变，所以不需要做任何调整

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