non-controlling interest

问题列表 › 分类: Corporations and their Financial Statements › non-controlling interest

Xingchen 提问于4年之前

1. if a company reports $5.5 million of income as non-controlling interest on its consolidated statement of change in equity, what does this mean?
A . all the subsidiary’s income was included in the company’s income, but $5.5 million of it belongs to other shareholders of subsidiary
B. the company’s portion of a subsidiary’s income is $5.5 milion
老师您好，为什么选项B不正确呢？

2. UHJ Inc. reported $12 million in the retained earnings account for year1, while its year2 retained earnings account was $14.4 million. the company paid $1.5milion in dividends for year2 and does not have a non-controlling interest. calculate UHJ’s total comprehensive income inYEAR2
A. 1.5milion
B. 2.2milion
C. 3.9 milion
D. 5.4 milion
1.老师请解释一下这个题目，
2. total comprehensive income是付完dividends之前的数么？
3. total comprehensive income 和net income 一样么？还是之间差了个other comprehensive income？

1个回答

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最佳答案

KevinChen 老师回答于4年之前

non-controlling是指不受控制的利润，所以B错误
第一年留存收益12，第二年留存收益14.4，公司第二年付息1.5，问第二年TCI多少？所以14.4-12+1.5
TCI是付dividend前的，付好后剩下的是留存收益
TCI的具体组成部分很复杂，里面包括net income和OCI。