NO.PZ2018111303000022
问题如下：
T-vision Inc, complies with US GAAP, the company has been expanding by acquiring other internet company, its largest acquisition, that of Heat internet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company under which the companies will share control of Heat internet company. T-vision plans to use the equity method to account for the joint venture. Alfa company complies with IFRS and will use the proportionate consolidation method to account for the joint venture.
Fabian, CFA, work on the Equity investment company, he has estimated the joint venture’s financial information for 2012. Fabian is preparing his estimates of each company’s earnings and financial performance. This information is presented in following table:
Based on Fabian’s estimates, the amount of the Heat internet company’s year end 2012 total asset (in ￥ millions) that will be included on Alfa company’s consolidated financial statements will be closest to:
选项：
A.0
B.1050
C.2100
解释：
B is correct.
考点：proportionate consolidation method
解析：题干说了Alfa公司用的是proportionate consolidation method，所以这个题其实是在考你在这种方法下，Alfa公司的合并会计报表要合并多少子公司的资产。
在proportionate consolidation method下，按投资比例合并joint venture的资产和负债，所以要合并被投资公司50%的资产，即2100×50%=1050，所以选B。
1）JV一般是提供总报表，还是分开的不同控股%的财务报表表？
2）题目是50/50控股，所以各自*50%可以得到相关数据
所以题目只提供一个总的报表，各控股人员根据控股比例再计算各自的财务报表对面吗？
