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FrankSun · 2022年01月23日

its average total assets is 1,780 x 20%和196之间的差额是因为是goodwill吗？

  1. CFA II
  2. FRA

NO.PZ2018111303000084

问题如下：

Analyst collected the information about ABC company in the following table：

ABC company has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. Please calculate the ABC’s asset turnover ratio if excluding the investment in associates:

选项：

A.

0.95

B.

0.89

C.

0.91

解释：

A is correct.

考点：investment in associates

解析：

asset turnover ratio=revenue/average total assets

我们先需要把investment从ABC公司的Asset中减去，因为这里用的都是average，所以我们也计算一个平均数，（196+150）/2=173

所以asset turnover ratio=5677/(6125-173)=0.95

 its average total assets is 1,780 x 20%和196之间的差额是因为是goodwill吗？

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1 个答案

袁园_品职助教 · 2022年01月24日

嗨，爱思考的PZer你好：


这个知识点你搞混了。这两个不能比较，他们的差值也有好多因素。这道题的考点也不是goodwill（所以就没有给需要的条件）

goodwill = the cost of the acquisition - investor’s share of the fair value of the net identifiable assets.

1.应该是收购时的价格 the cost of the acquisition ，这道题里面196已经是期末值了，这个期末值已经是加上了G公司的20%累计的净利润，还有考虑了分红之后（如果有的话），这个数已经不是收购时的价格了。（Equity method investments are classified as non-current assets on the balance sheet = cost of investment + (adj. accumulated NI of the investee – accumulated dividends declared by the investee) ×% of interest owned）

2.goodwill里面减去的是investor’s share of the fair value of the net identifiable assets.

减去这个首先不是asset，而是净资产，是考虑了负债的哦，不能说我买了一个公司资产2000万，负债1000万，我肯定是按照净资产1000万来确定收购价的，而不是按照总资产2000万，对不对。所以不能与total asset进行比较。

再者，这个是fair value而不是book value，因为G公司比如账上有房产，这个房产是以成本价入账的并且经过了多年的折旧，但是这个房产的市值很高，那我在收购时，肯定是要按照市值来的（fair value），而不能按照book value（题目中给的G公司的报表数，这都是book value都是账面数值）。

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