期中取得 - 會計

Arbor corporation acquired 25% og Tree corporation's outstanding stock on
October 1,for $600,000.A summary of Tree's adjusted trial balances on this
date and at December 31 follows(in thousands):


December 31 October 1

Debits
current assets $ 500 $ 250
plant assets-net 1,500 1,550
expenses(including cost of goods sold) 800 600
dividends(paid in July) 200 200
------ ------
$3,000 $2,600

Credits
current liabilities $ 300 $ 200
capital stock(no change during the year) 1,000 1,000
retained earnings January 1 500 500
sales 1,200 900
------- -------
$3,000 $2,600



Arbor uses equity methd of accounting.No information is available concerning
the fair values of Tree's assets and liabilities.



Q:
Determine Arbor's investment income from Tree corporation for the year ended
December 31.


ANS:($300,000-100,000)*25%=$25,000

我想請問一下，為甚麼是這樣算呢?!!!
我實在想不通阿><




謝謝:)

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