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西红柿面 · 2024年03月19日

Acquisition Method里面不是说要100%合并子公司利润表的科目吗?

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NO.PZ201602060100000604

问题如下:

In 2018, Cinnamon’s net profit margin would be highest if:

选项:

A.

it is deemed to have control of Cambridge.

B.

it had not increased its stake in Cambridge.

C.

it is deemed to have significant influence over Cambridge.

解释:

C is correct.

If Cinnamon is deemed to have significant influence, it would report half of Cambridge’s net income as a line item on its income statement, but no additional revenue is shown. Its profit margin is thus higher than if it consolidated Cambridge’s results, which would impact revenue and income, or if it only reported 19 percent of Cambridge’s dividends (no change in ownership).

考点:不同的会计方法对会计比率的影响

解析:首先要知道 net profit margin = NI / Revenue

如果仍归类为 passive investment,只有 19% 的 dividend paid 计入 NI。

如果是 control,用 Acquisition method,同时影响 NI 和 revenue。

如果是 significant influence,用 equity method, 只影响 NI,不影响revenue,此时 net profit margin 最大。

因此 equity method 下, net profit margin 更高。

Acquisition Method里面不是说要100%合并子公司利润表的科目吗?比如sales、Operating Income之类的,那为什么NI不用合并呢?

2 个答案
已采纳答案

王园圆_品职助教 · 2024年03月19日

同学你好,control下合并I/S表的时候,会有一个科目叫做“Net income contribute to minority interest"把不属于母公司份额的NI剔除出去。所以相当于最后合并的I/S表是合并了100%的子公司revenue,expense,但是NI只合并了母公司真正投资的份额部分。

执瑞 Zhirui · 2024年07月04日

除了 NI 还有哪一项是不会完全合并的吗?

王园圆_品职助教 · 2024年07月04日

同学你好,就二级财务原版书的讲法来看,是没有别的项目会不完全合并了哦

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