NO.PZ2018111303000002
问题如下：
PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 20% passive equity ownership interest in T-internet company. If PZ company decides to increase its ownership
interest to 50% and control over T-internet on 1 January 2019 through a
cash purchase, which of the following account method for PZ company use:
选项：
A.proportionate consolidation.
B.the acquisition method.
C.the equity method.
解释：
B is correct.
考点：关于投资分类以及会计方法的选择
解析：如果是PZ公司控股了T公司，那么该投资可以分类为business combination, 对于PZ的会计方法选择是B选项，the acquisition method， 会计方法是the acquisition method.，而合并报表的这个动作叫consolidation.
proportionate consolidation是只适用于“joint ventures”吗，还是有其他情况也可以用？
