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試卷:110年 - 110淡江大學_碩士班招生考試_會計學系︰中級會計學#100336 | 科目:研究所、轉學考(插大)◆中級會計學

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試卷名稱:110年 - 110淡江大學_碩士班招生考試_會計學系︰中級會計學#100336

年份:110年

科目:研究所、轉學考(插大)◆中級會計學

9. Tamkang company has an investment in 30% of shares of SC corporation. At the beginning of year 1, the carrying amounts of investments using equity method are $40,000. SC company reports a net loss of S200,000 for year I and a net income of $50,000 for year 2. How much of Equity Investment Income for Tamkang Company should recorded during year 2
(A) $0
(B)$5,000
(C) $15,000
(D) none of the above
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