alexanderwang · 2024年10月05日
* 问题详情，请 查看题干
NO.PZ202304050100001101
问题如下：
(1) If Eagle uses the equity method, the income ($ millions) from its investment in Aurora for 2012 will be closest to:
选项：
A.
16.2.
B.
17.4.
C.
21.0.
解释：
From the initial acquisition, Eagle’s share of the unrecorded identifiable intangible assets is $60 million × 20% = $12 million. This amount will have to be amortized against investment income over its useful life of 10 years (12/10 = 1.2 per year).
麻烦请老师帮忙总结一下，什么时候减dividend，什么时候不减，谢谢！
王园圆_品职助教 · 2024年10月05日
同学你好，题目问的是“ the income ($ millions) from its investment ”也就是母公司I/S表应该确认的投资收益是多少。而子公司对母公司的分红，就相当于是子公司归属于NI中的一部分变成了现金而已，所以是不会扣减母公司I/S表应该确认的投资收益的大小的。会计记账上，子公司分红，只会+母公司现金 =分红的金额，同时 - 母公司B/S表下investment项 = 分红的金额——和母公司I/S表没有关系
这类题目，分辨分红要不要扣减，主要看题目问的是什么科目。如果是问母公司I/S表确认金额，就不需要扣减，而如果问母公司B/S表investment的余额如何变化，就需要把分红扣减掉了
NO.PZ202304050100001101问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2.B.17.4.C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 1.cost为140，可辨认净资产公允价值为100，那么有40是gooill和FV appreciation。题目中没有给这两项信息，因此默认FV apprrciation为0，因此也不涉及它的折旧、摊销，对吗？2.Equity metho需要考虑到unrecor的资产吗？这部分资产也在cost中的一部分吗，以及要进行摊销3.若如此，并表时公司NI调整涉及三项1.内部交易，2.FV Appreciation的折旧与摊销；3.unrecor产的折旧与摊销。这样理解对吗？
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 可以详细讲解下逻辑和过程吗？
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 如题
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). I/S中的equity income只需要net income乘百分比就可以了，这里为什么又要做其他调整？
