NO.PZ2018111303000012
问题如下:
PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 15% passive equity ownership interest in
T-internet company. At the end of the 2018, PZ company decides to
increase its ownership interest to 50% on 1 January 2019 through a cash
purchase. There are no intercompany transactions. The financial
statement data in 2018 and forcasted financial data in 2019 for PZ company and T-internet company are in the following
table:
*The financial statements in 2019 are forcasted before the announcement of increased ownership.
PZ company will has the highest net income in 2019 under :
选项:
A.Acquisition method.
B.Equity method.
C.unaffected by accounting method.
解释:
C is correct.
考点:不同的会计计量方法对财务报表的影响
解析:对于投资公司的net income,Equity method 和Acquisition method是一样的,虽然Acquisition method下,对子公司的财务报表是全部合并,但是在NI之前有一项是扣掉归属于少数股东的利润的,减去这部分利润之后,NI就和Equity method下的NI是一样的,所以选C。
【补充提示】equity method、acquisition method、proportionate consolidation,这三种方法下投资公司的Net income是相同的,这是课上讲过的一个重要结论,需要重点记忆。
No.PZ2018111303000012 (选择题)
该题目的解析如下:
解析:对于投资公司的net income,Equity method 和Acquisition method是一样的,虽然Acquisition method下,对子公司的财务报表是全部合并,但是在NI之前有一项是扣掉归属于少数股东的利润的,减去这部分利润之后,NI就和Equity method下的NI是一样的,所以选C。
【补充提示】equity method、acquisition method、proportionate consolidation,这三种方法下投资公司的Net income是相同的,这是课上讲过的一个重要结论,需要重点记忆。
问题:CFA中net income是等同于国内CPA会计考试中“归属于母公司净利润”对吧?