标题: 2009 L2 Mock AM 17题 求教高手 [打印本页] 作者: 必胜2012 时间: 2012-5-21 13:24 标题: 2009 L2 Mock AM 17题 求教高手
17. ACI’s investment income will include dividends from which of the following investments?
A. Viking only.
B. Marco and Viking.
C. De Soto, Marco and Viking.
为什么我觉得是C? 答案是B
我的理解市 equity method income from associates includes percentage net income, which should also include the dividends paid.
大家如何理解呢?
同时,也想问如果有identifiable exess price paid and allocated to PPE, 这个expense 是否也包含在income from associates中, 做一个decrease?
