问题如下：
PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 15% passive equity ownership interest in T-internet company. At the end of the 2018, PZ company decides to increase its ownership interest to 50% on 1 January 2019 through a cash purchase. There are no intercompany transactions. The financial statement data for PZ company and T-internet company in the following table:
PZ company has the highest net income under :
选项：
A. Acquisition method.
B. Equity method.
C. unaffected by accounting method.
解释：
C is correct.
考点：不同的会计计量方法对财务报表的影响
解析：对于母公司的净利润，Equity method 和Acquisition method是一样的，虽然Acquisition method下，对子公司的财务报表是全部合并，但是在NI之前有一项是归属于少数股东的利润的，减去这部分利润之后，NI就和Equity method下的NI是一样的，所以选C.
答案选择对了，但对C还不是特别理解。
