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 financial results are the same as those in 2018, Golden's total asset turnover based on begining assets for 2019 most likely will be lowest under:
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：
asset turnover =Revenue/Asset
对于equity method来说，读表可得asset=1980且不合并收入， asset turnover =880/1980=0.45
对于consolidation method来说，asset=1980-360+1050+155=2825，且需合并收入， asset turnover =(880+460)/2825=0.47
在equity method下， asset turnover 更低。
对于consolidation method下asset的计算特别说明一下：
-360是因为在合并里需要扣除母公司个表报表中的investment这一项，因为consolidation需要全额合并子公司的资产和负债，这就相当于合并了子公司的权益。而investment即是对子公司权益的投资，如果在合并时不扣除investment这一项，就会重复记账。
+155是因为子公司有一项未记账的资产（=360/0.5 -565=155），在合并时需要加回。
155是加入到资产类？还是权益类？
