NO.PZ201602060100000906
问题如下：
If Supreme Healthcare sells its receivables to the SPE, its consolidated financial results will least likely show:
选项：
A. a higher revenue for 2010.
B. the same cash balance at 31 December 2010.
C. the same accounts receivable balance at 31 December 2010.
解释：
A is correct.
Revenue will not be higher for 2010 because Supreme Healthcare controls the SPE and thus eliminates intra-entity transactions and balances in consolidation. Consolidated revenue will thus present the results as if this transaction did not occur
考点：SPE的会计处理
解析：
比较对象：卖AR给SPE的财报结果与不发生这个交易的结果相比较
S公司把AR卖给SPE，cash增加，AR减少。SPE的cash减少，AR增加。合并完了之后，S 公司cash和AR都跟不卖AR一样，BC都对。
与SPE做交易属于关联交易，所以产生的revenue和expense都消除，合并之后的revenue不受到影响，所以选A。
这个图的是老师在上课讲的时候画的图，然后这个是左边是合并前，右边是合并后的报表。
