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yuqijeffery · 2022年07月02日

请问存货为什么不能用average rate？AP的current rate为什么是7？

  1. CFA II
  2. FRA

NO.PZ2018111303000072

问题如下：

Scenery manufacturer is a CHINA-based company, Scenery has a subsidiary, XZZ, operates in US, XZZ was acquired in 2018 and has never paid a dividend. It records inventory using the FIFO method. RMB is expecting depreciation in the future.

Flexi, CFA, he gathers XZZ’s financial statements and the RMB/US dollar exchange rates in the following table:

If XZZ using the temporal method to translate financial statement into RMB, Scenery’s consolidated financial statement will most likely include XZZ’s:

选项：

A.

RMB4,258 million in inventory

B.

RMB1,877 Accounts payable

C.

RMB41,190 million in revenues.

解释：

A is correct.

考点：temporal method

解析：如果使用temporal method， 存货用历史汇率来转换 650*6.55=4,258。

请问存货为什么不能用average rate？AP的current rate为什么是7？

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已采纳答案

袁园_品职助教 · 2022年07月03日

嗨，努力学习的PZer你好：


AP是Monetary Assets/Liabilities,所以应该用current rate，current rate是指转换日的汇率，所以要用2018年12月31日，为7.

存货是用非货币性资产，temporal method下应该是用historical rate。所以是用inventory获得时的历史平均汇率。那个average rate是2017年12月31日-2018年12月31日之间的平均汇率，并不是inventory的历史平均汇率，所以两个相比明显6.55的要更加接近历史汇率哦

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