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%.
100%.
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.
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？
