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椰子鸡 · 2024年12月28日

分子为什么不减去子公司的revenue*20%？

  1. CFA II
  2. FRA

NO.PZ2018111303000084

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

报表的时候还是要体现子公司的贡献的呀，这部分知识点有点忘了。。。

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1 个答案

王园圆_品职助教 · 2024年12月28日

同学你好，在equity method下，合并报表的时候I/S表子公司是不合并revenue还有各项费用的，而是只把子公司的NI*投资比例合并到母公司的NI里面，所以这道题的revenue 5677全部都是母公司自己的revenue，和子公司的revenue没有关系


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