这道题怎么看出来是在对比equity method和proportionate consolidation的NI？

问题如下：

Based on Ohalin’s estimates, the amount of joint venture net income included on the consolidated financial statements of each venturer will most likely be:

选项：

A.

higher for BetterCare.

B.

higher for Supreme Healthcare.

C.

the same for both BetterCare and Supreme Healthcare.

解释：

C is correct.

Net income will be the same under the equity method and proportional consolidation. However, sales, cost of sales, and expenses are different because under the equity method the net effect of sales, cost of sales, and expenses is reflected in a single line.

考点：不同的合并方法下的NI对比

解析：

计量joint venture既可以用equity method, 也可以用proportionate consolidation 。

所以这道题其实是在对比equity method和proportionate consolidation的NI，有一个重要的结论就是NI在两种方法下一样。

equity method是share results，被投资公司NI归属于投资公司的部分会包含在投资公司NI中。

proportionate consolidation，按比例合并被投资公司的NI，因此结果也是被投资公司NI归属于投资公司的部分会包含在投资公司NI中。