问题如下图：
选项：
A. 
B. 
C. 
解释：
但是这个div作为investment in associate的递减项为什么不纳入考虑，通过题目我们可以计算出div是64
Olive_品职助教 · 2019年03月06日
同学你好
要算一个不含associate的asset turnover，就要把对golden公司投资所带来的对asset的影响都消除掉，196这个金额本身就包含了所有的影响（包括期初价值，净利润和分红），是已经把dividend纳入考虑的结果。如果把dividend从196中再加回，那么母公司的asset中少扣除了一部分金额，也就没有把associate的所有影响都排除。
加油
deirdreann · 2019年03月06日
oneline consolidation 中investment in associate 不是只包括fv of net asset 加上ni以及如果有div就作为递减项是吗，然后div的相当于体现不包括在investment里面是吧
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 分子为什么不减去子公司的revenue*20%？
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 我理解投资子公司对公司的asset是没有影响的，（因为减少了cash，增加iinvestment，asset不变），所以这题让考虑去除投资子公司影响，那就是用5677/6125，不知道为什么这样不对
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 答案解析提到asset turnover ratio=5677/(6125-173)=0.95我的问题是为什么分母的asset中，不加上子公司20%的NI？
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 equity metho，母公司买入子公司股权以后，是会在asset科目下还是在Equity科目下新增一个“investment”项目用来记录投资的金额及变动的？本题investment新增46，NI新增110，这两个数字的差64是不是相当于分红分出去了呢？否则B/S两边没有平啊？可以麻烦老师画一下B/S吗？那如果这样的话是不是应该还要减去这个分红呀？
NO.PZ2018111303000084 问题如下 Analyst collectethe information about Acompany in the following tableAcompany h20 percent interest in the equity of Goln company, beginning of investment is 150 anenng investment is 196. Goln company reporte2,150 revenue an550 in net income, its average totassets is 1,780. Please calculate the ABC’s asset turnover ratio if exclung the investment in associates: A.0.95 B.0.89 C.0.91 A is correct.考点investment in associates解析asset turnover ratio=revenue/average totassets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 为什么要减去investment?