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梨花0901 · 2022年12月24日

这边的fixed asset为什么是要算上折旧呀？不是直接200*0.89么

  1. CFA II
  2. FRA

NO.PZ2018111303000056

问题如下：

Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm use US dollar as its functional currency. Assume fixed assets were bought when the company was created.

The financial statement information for the years ended 2015 and 2016 on the following table:

Please calculate the amounts of Cosmetic firm ‘s Fixed assets and account receivable reported on Ulta Beauty’s financial statements on 31 December 2016

选项：

A.

$188 for fixed assets and $27.59 for account receivable

B.

$178 for fixed assets and $27.59 for account receivable

C.

$146.85 for fixed assets and $29.14 for account receivable

解释：

C is correct.

考点：Temporal method

解析：当母公司用的货币和functional currency是一样的时候，即RC=FC≠LC时，我们使用temporal method来转换子公司的财报。

在temporal method方法下，monetary assets和monetary liabilities用的是current rate来转换，Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。

Fixed assets是属于non-monetary assets，所以（200-35）*0.89=146.85（题干假设固定资产是公司成立时购买的，所以用2015.12.31汇率）

account receivable 是属于monetary asset, 所以31*0.94=29.14

这边的fixed asset为什么是要算上折旧呀？不是直接200*0.89么

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1 个答案

袁园_品职助教 · 2022年12月25日

嗨，努力学习的PZer你好：


其实accumulate dep不能算是B/S中的单独科目，它是固定资产的备抵科目。"固定资产"项目，应当根据"固定资产"科目的期末余额减去"累计折旧"、"固定资产减值准备"备抵科目余额后的净额填列。所以固定资产这一项=200-35=165

然后固定资产项目按照两种方法下使用的汇率不一样，时态法用历史汇率，现汇法用当前汇率。然后整个固定资产的转换=165*历史汇率。

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努力的时光都是限量版，加油！

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