上次提问助教回答是利润是按持股比例抵消，
"如母公司持有子公司80%的股份，子公司向母公司销售了100万的东西，母公司卖给第三方50万，那么说明有一半没有卖出去，我们要消除这一半的unrealized profit, 当然了也是按比例消除的。"
In2012, at the start of Trana’s expansion into North American markets, the company established a subsidiary, Anart Inc., in a South American country to benefit from lower labor and shipping costs. The details of the Anart investment are as follows:
- Anart is 80% owned by Trana with 20% local investment.
- It sells all of its production to Trana and Trana’s other subsidiaries and determines the transfer price as full cost plus 5%.
- In 2015, sales (in millions) from Anart to Trana companies were SEK4,485 with net profit of SEK204.
- The corporate tax rate in the country is 10%.
The best estimate of the proportion of Anart’s sales that is reflected in Trana’s consolidated income statement is:
- 0%.
- 100%.
- 80%.
Solution
A is correct. Trana owns 80% of Anart. Because this is a controlling interest, Trana would consolidate Anart into the group financial statements. Even though Trana owns only 80%, consolidation requires the inclusion of 100% of the subsidiary’s assets, liabilities, revenues, and expenses (excepting intercompany sales, which are eliminated on consolidation to prevent double counting). Therefore, because Anart sells all of its production to Trana and Trana’s other subsidiaries, none of Anart’s sales would be included in the consolidated income statement.
