高级财务教材新会计入门.pptVIP

24 24 24 26 22 P: Asset =30 (Other assets 15+investment 15) Equity=30 Own E=3 +50% of S.=9.5 S: A=100 L=70 E=30 EBI=20 Earnings=13 Debt ratio? ROA ROE? Other transactions between? if parent owns 40 percent of subsidiary and overcharges this subsidiary by $1 billion for the sale of inventory, the parent will increase its earnings by $600 million in the current year and defer the remaining $400 million until the inventory is sold by the subsidiary to a third party. Under consolidation a parent has to defer all profit in inter-company transactions. 34 P12(10 minutes) (Investment account after tw