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皓月 · 2023年02月14日

就是没太懂什么时候用CPI，什么时候用inflation rate?

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  2. FRA

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NO.PZ201812100100000406

问题如下：

Based on Exhibit 1 and Note 1 in Exhibit 2, the amount that Ambleu should include in its 31 December 2017 revenue from Cendaró is closest to:

选项：

A.

NVK10.60 million.

B.

NVK13.25 million.

C.

NVK19.73 million.

解释：

A is correct.

Crenland experienced hyperinflation from 31 December 2015 to 31 December 2017, as shown by the General Price Index, with cumulative inflation of 128.2% during this period. According to IFRS, Cendaró’s financial statements must be restated for local inflation, then translated into Norvoltian kroner using the current exchange rate. The 2017 revenue from Cendaró that should be included in Ambleu’s income statement is calculated as follows:

Revenue in CRG × (GPI 31 December 2017/GPI average 2017) = Inflation-adjusted revenue in CRG

CRG125.23 million × (228.2/186.2) = CRG153.48 million

Inflation-adjusted revenue in CRG/31 December 2017 exchange rate (CRG/NVK) = Revenue in Norvoltian kroner

CRG153.48 million/14.4810 = NVK10.60 million

解析：考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate method）。C公司当年的revenue是125.23，restate要基于平均值：125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK

我在计算的时候是用了62.3%的inflation rate, 而不是用 228.2/186.2。

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袁园_品职助教 · 2023年02月15日

嗨，从没放弃的小努力你好：


1.CPI和inflation rate是一回事哦，CPI是观察通货膨胀的重要指标。我们要会两者的转换。比如2016年12月31日的CPI=140.6,2015年的12月31日=100.所以2016年度的通胀率=140.6/100-100%=40.6%;2017年12月31日的CPI=228.2，所以2017年度的通胀率=228.2/140.6-100%=62.3%

2.当我们要用average的inflation rate来restate利润表项目时优先找题目里面有没有给average ，像这道题目给了averageCPI，我们就用这个；如果是给了average inflation rate，那我们用inflation rate；如果都没有给，我们就手算平均，比如年初的价格指数为150，年末的价格指数为200，那么对于利润表的项目来说，应该使用平均的价格指数来调整其购买力水平，即175。

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NO.PZ201812100100000406问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million.B.NVK13.25 million.C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK Revenue 是损益表上的项目，为什么最后换算成母公司货币不用average rate 二用2017最后一天的汇率？

2023-09-17 11:56 1 · 回答

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2023-04-08 15:33 1 · 回答

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