关于ACCA 2.5中Minority Interest的问题, 请各位赐教 interest, balance, charged, company, percent

georgecao

小弟对BPP版本的ACCA 2.5第16章节的7.2 Minority interests in unrealised intra-group profits中的一些内容不是特别理解, 请大家赐教:

本章节举了一个例子: if a subsidiary S Co is 75 percent owend and sells goods to the parent company P Co for 16,000 Yuan plus 4,000 Yuan profit, ie for 20,000 Yuan and if these items are unsold by P Co at the balance sheet date, the "unrealised profit of 4,000 Yuan" earned by S Co and charged to P Co will be partly owned by the minority interest of S Co. As far as the minority interest of S Co is concerned, their share (25 percent of 4,000 Yuan) amounting to 1,000 of profit on the sale of goods would appear to have been fully realised. it is only the group that has not yer made a profit on the sale. 上面的文字部分应该是说, 就子公司的这4000元的profit而言, 其中对母公司P Co来说3000元是unrealised的, 但是对minority来说, 是可以fully realised的.

但是在合并财务报表计算Minority interest的时候, 采用的是Remove the whole profit loading, charging the minority with their proportion的方法, 也就是说上述的4000元也需要在计算minority interest的时候从子公司的reserve中全部扣除, 再乘以minority相应的25%的比例, 但是既然4000元中的一部分利润对minority来说是可以实现的, 为什么在计算时候又要扣除呢?

谢谢赐教!!!