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.
我是这样想的:
joint venture 有 1500,其中 bettercare 公司因为用 equity method,所以没有账计入 joint venture 的 Asset,所以 1500 全是 supremeHealth 给的。所以这题选 C.请问这样想有什么问题?