2009 CFA L2 BOOK 2, PAGE 144, 第18题

Company C's COGS：7000   net income: 930

company JVC's COGS：2000  net income: 200

问：

assuming proportionate consolidation, company C's COGS and net income for the year ended 2007 are closest to:   

             COGS     Net income

A          $8000       $930

B          $7000       $930

C         $8000        $1030

答案是A  解释：COGS=7000+2000*0.5=8000 这个没问题

            问题是，答案说： net income of $930 is not affected by the proportionate consolidaton.

 但是，我记得proportionate consolidation的net income也是要按照比例分配的啊？

何解？谢谢！