问题如下图：
选项：
A. 
B. 
C. 
解释：
老师你好！我想问一下这道题如果用部分并表的方式算出total assets，再减去母公司的equity（并表后应该不变），得到并表后的total liabilities，为什么答案不对？
Olive_品职助教 · 2019年05月01日
是这样的同学，Z公司的asset在合并之前是含有一项investment in Oxbow的，因为Z公司买O公司50%的股权是要花钱的，cash减少了，那么Z公司的独立报表里就要增加一项长期股权投资，金额和cash的减少量相同。合并报表就相当于把这项长期股权投资展开了， 要先消除asset里面的这项investment，然后再把子公司的资产负债该合并多少合并多少。所以如果你想用asset来算liability，那么Z公司的asset要减掉一个investment的金额，才是用来合并报表的Z公司的asset。Investment金额就等于50%乘以O公司的equity，即706*50%=353，然后1421-353+1283*50%-735=974.5
加油！
NO.PZ201602060100000704 问题如下 Baseon Gelblum’s estimates, if Zimt is emeto have joint control of Oxbow, anZimt uses the proportionate consolition metho its 31 cember 2018 totliabilities (in € millions) will most likely closest to: A.€686. B.€975. C.€1,263. B is correct.Unr the proportionate consolition methoZimt's balansheet woulshow its own totliabilities of € 1421-735= € 686, plus half of Oxbow's liability of € 1283-706= € 577. € 686+(0.5 x 577)= € 974.5考点 proportionate consolition metho计计量解析Proportionate consolition按比例合并；totliabilities =大公司 liabilities+0.5*小公司 liabilities= € 686+(0.5*577)= € 974.5 现在还有proportionate consolition 这个考点？
NO.PZ201602060100000704问题如下Baseon Gelblum’s estimates, if Zimt is emeto have joint control of Oxbow, anZimt uses the proportionate consolition metho its 31 cember 2018 totliabilities (in € millions) will most likely closest to:A.€686.B.€975.C.€1,263. B is correct.Unr the proportionate consolition methoZimt's balansheet woulshow its own totliabilities of € 1421-735= € 686, plus half of Oxbow's liability of € 1283-706= € 577. € 686+(0.5 x 577)= € 974.5考点 proportionate consolition metho计计量解析Proportionate consolition按比例合并；totliabilities =大公司 liabilities+0.5*小公司 liabilities= € 686+(0.5*577)= € 974.5proportionate metho还是2023.5的考点吗
NO.PZ201602060100000704 问题如下 Baseon Gelblum’s estimates, if Zimt is emeto have joint control of Oxbow, anZimt uses the proportionate consolition metho its 31 cember 2018 totliabilities (in € millions) will most likely closest to: A.€686. B.€975. C.€1,263. B is correct.Unr the proportionate consolition methoZimt's balansheet woulshow its own totliabilities of € 1421-735= € 686, plus half of Oxbow's liability of € 1283-706= € 577. € 686+(0.5 x 577)= € 974.5考点 proportionate consolition metho计计量解析Proportionate consolition按比例合并；totliabilities =大公司 liabilities+0.5*小公司 liabilities= € 686+(0.5*577)= € 974.5 请问proportion metho该是50%A公司+50%B公司的liability相加得到，为什么现在只是A公司+50%B公司算出答案，上课课件哪一个讲到的这块呢？