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Year ending 31 December 2009 2010*
Total assets 1,170 1,317
Shareholders’ equity 616 685
* Estimates made prior to announcement of increased stake in Cambridge.
Exhibit 2. Selected Financial Statement Information for Cambridge Processing
(£ Millions)
Year ending 31 December 2009 2010*
Revenue 1,000 1,100
Operating income 80 88
Net income 40 44
Dividends paid 20 22
31 December 2009 2010*
Total assets 800 836
Shareholders’ equity 440 462
* Estimates made prior to announcement of increased stake by Cinnamon.
1. In 2009, Cinnamon’s earnings before taxes includes a contribution (in £ millions) from its
investment in Cambridge Processing that is closest to:
A. £.
B. £.
C. £.
2. In 2010, if Cinnamon is deemed to have control over Cambridge, it will most likely account for
its investment in Cambridge using:
A. the equity method.
B. the acquisition method.
C. proportionate consolidation.
3. At 31 December 2010, Cinnamon’s total shareholders’ equity on its balance sheet would most
likely be:
A. highest if Cinnamon is deemed to have control of Cambridge.
B. independent of the accounting method used for the investment in Cambridge.
C. highest if Cinnamon is deemed to have significant influence over Cambridge.
4. In 2010, Cinnamon’s net profit m