标题: [求助]L2 Equity method [打印本页]

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作者: chen36051    时间: 2009-6-5 12:06     标题: [求助]L2 Equity method

 If firm A purchases 40% of firm B's common shares(equity method), what amount should A recognize on its income statement as a result of this investment?

答案是不是
40% * (B's net income - B's dividend paid out) ？

谢谢！

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作者: joyeve    时间: 2009-6-5 12:18

一般是对的，但当B的利润中有一部分来自于卖东西给A了，就有可能需要调整，具体你查查书

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作者: pass了    时间: 2009-6-5 20:34

不对吧，你这个答案是加在资产负债表invsement科目上的，I/S上是不需要减掉dividend的

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