问题如下：
Fabian, CFA, work on the Equity investment company. Golden Elementary school paid ￥360 million to purchase 50 percent Frost Early Education Center on 31 December 2018. The excess of the purchase price over the fair value of Frost’s net assets was attributable to previously unrecorded licenses. These licenses were estimated to have an economic life of five years. The fair value of Frost’s assets and liabilities other than licenses was equal to their recorded book value.
Golden and Frost’s condensed income statements for the year ended 31 December 2018, and Balance Sheet are presented the following table：
If both companies' 2019 data is the same as those in 2018, Golden ‘s net profit margin for 2019 most likely will be highest if the results of the acquisition are reported using:
选项：
A.the equity method
B.consolidation with full goodwill
C.consolidation with partial goodwill
解释：
A is correct.
考点：不同的合并会计报表方法下，会计比率的对比.
解析：
Net profit margin=NI/Revenue
首先看分子，我们知道不管用哪种合并报表的方法，NI都是一样的。
再看分母，如果用equity method，G公司的Revenue=880
如果用acquired method, G公司的Revenue=880+460=1,340
分母越小分数越大，所以选A。
acquisition不是就等同于consolidation？为什么还可以用equity method？
