请教一个一级的关于损益表分析的问题 分析, 翻译, included, interest, reported

zmmengxue

请问下面这句话应该怎么翻译，怎么理解啊？多谢！

if a firm has a controlling interest in a subsidiary,the pro-rata share of the subsiduary income for the portion of the subsidiary that the firm does not own is reported in the parent's income statement as the minority owners'interest. this is subtracted since a controlling interest means the subsidiary's entire net income is included in the firm's income statement。

cutebean

呵呵，谢谢twenty0930的回答。

我也是看书后，觉得有些不确定，notes里也没有例子。

看了你的例子，clear！

thanks

zmmengxue

谢谢，看了你的回答后我明白了。

tweety0930

这是2级的内容，consolidation

举例说明

如果P公司控有S公司80% (>50%, hence it is an controlling interest)的股权。假设S公司的net incomne为100

那么P公司的income statement上要consolidate 这100，但是有100*（1-80%）=20并不属于P公司，而属于拥有另外20%股份的小股东（minority shareholder）,所以这20 minority owners' interest 要再减去

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