水同學(xué)
2024-01-03 22:18會(huì)計(jì),Q5,請(qǐng)老師講解一下,謝謝
所屬:CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Master助教
2024-01-04 16:22
該回答已被題主采納
同學(xué)你好,這題考察的是聯(lián)營(yíng)公司采用權(quán)益法進(jìn)行核算。對(duì)于投資公司來(lái)說(shuō),它唯一從聯(lián)營(yíng)公司收到的現(xiàn)金是聯(lián)營(yíng)公司派發(fā)的股利,所以只要計(jì)算本會(huì)計(jì)期間的股利金額即可。
在某一會(huì)計(jì)期間,investment in associate的變化應(yīng)該是investment in associate(opening balance)+investor's share of associate's net income-dividend received from associate=investment in associate(closing balance)。將相關(guān)的金額代入得到方程42300+1200-dividend received from associate=42700,即可得到dividend received from associate=800。
