NO.PZ2018111303000025
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:
Golden’s current ratio on 31 December 2018 most likely will be highest if the results of the acquisition are reported using:
选项:
A. the equity method
B. consolidation with full goodwill
C. consolidation with partial goodwill
解释:
A is correct.
考点 : 不同合并会计报表方法对会计比率的影响 。
解析 :
current ratio =Current assets/Current liabilities
equity method不影响current asset和current liability, current ratio =400/130=3.08
consolidation需要合并子公司的全部资产和负债 ,current ratio= (400+280)/(130+95)=3.02 因此,选项A正确。
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有的同学认为应该加入goodwill计算current asset,要注意:不管有没有goodwill,partial goodwill与full goodwill的方式都不影响current asset的金额,因为goodwill属于长期资产。另外,这道题没有goodwill。
【延伸内容】
以下为本题延伸内容,把同学问得比较多的问题集中解答,但与本题解题无直接关联。
没有goodwill的原因:
题干中的信息: 超出net fair value的部分是由于要购买unrecorded licenses , 其他资产和负债的fair value=book value。这句话可以得到两个结论:
1. 子公司有一个未记账的资产,而在合并报表中,这项资产应该计入资产负债表。它的价值是并购对价超过子公司净资产 fair value的部分。
相当于是Golden公司花360买了Frost公司一半的identifiable assets(包括已入账的也包括未入账的)。如果要买全部的identifiable assets则要花720:其中565是为了买已入账的identifiable assets,剩下的155根据题目信息,都是为了买这个unrecorded license。
2. 该项投资不产生goodwill,因为goodwill的定义是并购对价超过子公司net
identifiable asset的部分,这个net identifiable
asset既包含入账的资产,也包含之前没有记账但合并时应该记账的资产。因此本题并购的对价等于所购买的子公司的net identifiable
asset,即没有goodwill。
看了题目解析补充,想确认一下这个想法,谢谢老师