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YAO Monica · 2024年05月10日

是因为没有转卖给第三方,所以不确认任何收益在母公司I/S中

NO.PZ2023040501000020

问题如下:

In 2012, at the start of Trana’s expansion into North American markets, the company established a subsidiary, Anart Inc., in a South American country to benefit from lower labor and shipping costs. The details of the Anart investment are as follows:

Anart is 80% owned by Trana with 20% local investment.

It sells all of its production to Trana and Trana’s other subsidiaries and determines the transfer price as full cost plus 5%.

In 2015, sales (in millions) from Anart to Trana companies were SEK4,485 with net profit of SEK204.

The corporate tax rate in the country is 10%.

The best estimate of the proportion of Anart’s sales that is reflected in Trana’s consolidated income statement is:

选项:

A.

0%.

B.

100%.

C.

80%.

解释:

Trana owns 80% of Anart. Because this is a controlling interest, Trana would consolidate Anart into the group fnancial statements. Even though Trana owns only 80%, consolidation requires the inclusion of 100% of the subsidiary’s assets, liabilities, revenues, and expenses (excepting intercompany sales, which are eliminated on consolidation to prevent double counting). Therefore, because Anart sells all of its production to Trana and Trana’s other subsidiaries, none of Anart’s sales would be included in the consolidated income statement.

如题,是这个理解吗?

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王园圆_品职助教 · 2024年05月10日

同学你好,你的理解是正确的

首先,母公司对子公司达到控股,所以子公司的所有revenue都需要合并到母公司报表中

但是本题特殊的是,子公司产品是100%卖给母公司和其他母公司旗下子公司的,所以子公司的收入相当于是其他公司的COGS,那合并报表的时候就会冲销掉这部分收入和费用从而避免重复计算费用收入

所以最后子公司收入实际计入合并报表的就是0

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NO.PZ2023040501000020 问题如下 In 2012, the start of Trana’s expansion into North Americmarkets, the company establishea subsiary, Anart Inc., in a South Americcountry to benefit from lower labor anshipping costs. The tails of the Anart investment are follows:Anart is 80% owneTrana with 20% locinvestment.It sells all of its proction to Trana anTrana’s other subsiaries antermines the transfer prifull cost plus 5%.In 2015, sales (in millions) from Anart to Trana companies were SEK4,485 with net profit of SEK204.The corporate trate in the country is 10%.The best estimate of the proportion of Anart’s sales this reflectein Trana’s consoliteincome statement is: A.0%. B.100%. C.80%. Trana owns 80% of Anart. Because this is a controlling interest, Trana woulconsolite Anart into the group fnancistatements. Even though Trana owns only 80%, consolition requires the inclusion of 100% of the subsiary’s assets, liabilities, revenues, anexpenses (excepting intercompany sales, whiare eliminateon consolition to prevent uble counting). Therefore, because Anart sells all of its proction to Trana anTrana’s other subsiaries, none of Anart’s sales woulincluin the consoliteincome statement. 老师,请问下,sales指的不是revenue吗?T对A并表,A卖给T的产品如果不转卖给第三方,那么A卖给T产品产生的revenue和expense等都不会计入T的报表吗?也就是说,仅母子公司间的交易,对母公司报表revenue,expense,NI等科目均无影响?

2024-07-24 18:04 1 · 回答