问题如下：
4. Based on Ohalin’s estimates, the amount of the joint venture’s 31 December 2010 total assets (in $ millions) that will be included on Supreme Healthcare’s consolidated financial statements will be closest to:
选项：
A. $0.
B. $750.
C. $1,500.
解释：
B is correct.
Under the proportionate consolidation method, Supreme Healthcare’s consolidated financial statements will include its 50 percent share of the joint venture’s total assets.
考点：proportionate consolidation method
解析：题干说了 Supreme Healthcare 公司用的是proportionate consolidation method，所以本题其实是在问在这种方法下，合并会计报表要合并多少子公司的资产。
在proportionate consolidation method下，是按比例合并的，即50%，所以也要合并子公司50%的资产，即1500/2=750，所以选B.
us gaap 可以用proportionate consolidations方法吗？经典题课程讲到不可以。但讲义里没提。
