NO.PZ202304050100001001
问题如下:
(1) On its 2011 income statement, the amount of AdOre's net income that Strawberry Mines reported was closest to (in thousands):
选项:
A.
$5,818.
B.
$3,200.
C.
$2,618.
解释:
In 2011, Strawberry Mines used the equity method because it exercised significant influence and owned 32% of AdOre. Under the equity method, it should recognize its percentage share (32% × 18,182 = 5,818.2) of AdOre's net income.
为何不用减dividend