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豌豆妤22 · 2022年10月15日

问题

  1. CFA II
  2. FRA

NO.PZ2018111303000104

问题如下：

PZ Co. is a multinational corporation that complies with IFRS and uses RMB as presentation currency. PZ has a subsidiary H&L, which is located in the US and uses US dollar (USD) as functional currency. H&L’s revenue for 2017 is USD90 million.

The amount that PZ Co. should include in its 31 December 2017 revenue from H&L is closest to:

选项：

A.

RMB6.3 million.

B.

RMB7.2 million.

C.

RMB8.0 million.

解释：

A is correct.

H&L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H&L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。

USD90million×(200/165) =USD109.1million

USD 109.1 million/17.3=RMB6.3million

此处为何使用200/165来表达change in price？为什么不使用强化班里面提到的平均物价上涨率，即（200-165）/165？

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1 个答案

袁园_品职助教 · 2022年10月17日

嗨，爱思考的PZer你好：


平均物价上涨率，只能算出物价上涨导致change in price,算最终的price还需要加上原来的price。所以应该就是（200-165）/165+1=（200-165+165）/165=200/165。和这里的200/165是一致的

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