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
- equity method下,母公司买入子公司股权以后,是会在asset科目下还是在Equity科目下新增一个“investment”项目用来记录投资的金额及变动的?
- 本题investment新增46,NI新增110,这两个数字的差64是不是相当于分红分出去了呢?否则B/S两边没有平啊?可以麻烦老师画一下B/S吗?那如果这样的话是不是应该还要减去这个分红呀?