NO.PZ201602060100000704
问题如下：
Based on Gelblum’s estimates, if Zimt is deemed to have joint control of Oxbow, and Zimt uses the proportionate consolidation method, its 31 December 2018 total liabilities (in € millions) will most likely be closest to:
选项：
A.€686.
B.€975.
C.€1,263.
解释：
B is correct.
Under the proportionate consolidation method,Zimt's balance sheet would show its own total liabilities of € 1421-735= € 686, plus half of Oxbow's liability of € 1283-706= € 577. € 686+(0.5 x 577)= € 974.5
考点： proportionate consolidation method会计计量
解析：
Proportionate consolidation：按比例合并；
total liabilities =大公司 liabilities+0.5*小公司 liabilities= € 686+(0.5*577)= € 974.5
现在还有proportionate consolidation 这个考点？
