问题如下图:
选项:
A.
B.
C.
解释:
请问这个题目问的是什么意思?然后这题答案怎么解的?思考过程是什么样的?
NO.PZ201602060100000902 问题如下 Baseon Ohalin’s estimates, the amount of joint venture revenue (in $ millions) incluon BetterCare’s consolite2010 financistatements shoulclosest to: A.$0. B.$715. C.$1,430. A is correct.Unr the equity metho BetterCare woulrecorits interest in the joint venture’s net profit a single line item, but woulshow no line-by-line contribution to revenues or expenses.考点Equity metho析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。题干说 BetterCare 公司要用equity metho量 joint venture。在equity metho下, 该投资只影响投资公司的NI(share results),不影响其revenue,所以是0。 想问如果用按比例的方法去做,会影响revenue吗
NO.PZ201602060100000902 问题如下 Baseon Ohalin’s estimates, the amount of joint venture revenue (in $ millions) incluon BetterCare’s consolite2010 financistatements shoulclosest to: A.$0. B.$715. C.$1,430. A is correct.Unr the equity metho BetterCare woulrecorits interest in the joint venture’s net profit a single line item, but woulshow no line-by-line contribution to revenues or expenses.考点Equity metho析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。题干说 BetterCare 公司要用equity metho量 joint venture。在equity metho下, 该投资只影响投资公司的NI(share results),不影响其revenue,所以是0。 第一个问题不是说了应该用ACQUISITION METHO?怎么这里又根据题干变成EQUITY METHO那第一题为啥不用EQUITY METHO
NO.PZ201602060100000902 老老师好 这题目不是说Supreme Healthcare complies with IFRS anwill use the proportionate consolition methoto account for the joint venture., 意思是用proportionate metho来做是吗? 为什么答案还是用equity metho 是不是因为题目问的是按照O 同学的算法, O同学是代表betterc这公司而且遵守GAAP, GA下只有equity metho 所以这里用equity metho来做?谢谢。
老师如果题目问的是 Supreme Healthcare 的revenue的话,那就是除以2了吧?Supreme Healthcare complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.