C的具体意思

NO.PZ2018111303000058 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Woulthere a reason thchange the functioncurrento the Canallif: A.the inflation rate in the UniteStates became hyperinflationary. B.management wanteto flow more of the gains through net income. C.Cosmetic firm were making autonomous cisions about operations, investing, anfinancing. C is correct.考点metho解析AThe parent country’s inflation rate is never relevant.B如果用methotranslation G/L是记入OCI的，不影响I/S，这道题的LC是升值的，根据exposure=TA-TL 0，可以判断是translation gain。但是这个translation gain是记入OCI的，不会增加NI，所以不会是管理层改变会计方法的一个动机。Earnings manipulation is not justifie anany rate changing the functioncurrenwoultake the gains off of the income statement.CThe Canallwoulthe appropriate reporting currenwhen substantially all operating, financing, aninvesting cisions are baseon the loccurrency. 如果是tempormethoxposure = monetary asset - monetary liability = 310 + 31- 162 -273 = -94如果是current methoxposure = totasset - totliability = 586 - 435 = 151对吗？

NO.PZ2018111303000058 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Woulthere a reason thchange the functioncurrento the Canallif: A.the inflation rate in the UniteStates became hyperinflationary. B.management wanteto flow more of the gains through net income. C.Cosmetic firm were making autonomous cisions about operations, investing, anfinancing. C is correct.考点metho解析AThe parent country’s inflation rate is never relevant.B如果用methotranslation G/L是记入OCI的，不影响I/S，这道题的LC是升值的，根据exposure=TA-TL 0，可以判断是translation gain。但是这个translation gain是记入OCI的，不会增加NI，所以不会是管理层改变会计方法的一个动机。Earnings manipulation is not justifie anany rate changing the functioncurrenwoultake the gains off of the income statement.CThe Canallwoulthe appropriate reporting currenwhen substantially all operating, financing, aninvesting cisions are baseon the loccurrency. 此题b的解析笔误吗？加元不是外币吗？FC升值，exposure才是gain呀

NO.PZ2018111303000058问题如下Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Woulthere a reason thchange the functioncurrento the Canallif:A.the inflation rate in the UniteStates became hyperinflationary.B.management wanteto flow more of the gains through net income.C.Cosmetic firm were making autonomous cisions about operations, investing, anfinancing.C is correct.考点metho解析AThe parent country’s inflation rate is never relevant.B如果用methotranslation G/L是记入OCI的，不影响I/S，这道题的LC是升值的，根据exposure=TA-TL 0，可以判断是translation gain。但是这个translation gain是记入OCI的，不会增加NI，所以不会是管理层改变会计方法的一个动机。Earnings manipulation is not justifie anany rate changing the functioncurrenwoultake the gains off of the income statement.CThe Canallwoulthe appropriate reporting currenwhen substantially all operating, financing, aninvesting cisions are baseon the loccurrency.原 temporary，加元（外币）升值，在I/s 中记loss. 现若改为Current metho I/s中就没有这个loss了，net income 比原来大了呀 为什么不对

NO.PZ2018111303000058 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Woulthere a reason thchange the functioncurrento the Canallif: A.the inflation rate in the UniteStates became hyperinflationary. B.management wanteto flow more of the gains through net income. C.Cosmetic firm were making autonomous cisions about operations, investing, anfinancing. C is correct.考点metho解析AThe parent country’s inflation rate is never relevant.B如果用methotranslation G/L是记入OCI的，不影响I/S，这道题的LC是升值的，根据exposure=TA-TL 0，可以判断是translation gain。但是这个translation gain是记入OCI的，不会增加NI，所以不会是管理层改变会计方法的一个动机。Earnings manipulation is not justifie anany rate changing the functioncurrenwoultake the gains off of the income statement.CThe Canallwoulthe appropriate reporting currenwhen substantially all operating, financing, aninvesting cisions are baseon the loccurrency. 本题中的B，题目本来用的 TemporMetho加元升值，他的 exposure = monetary assets - monetary liabilities 0，所以是 translation loss，并计入NI。如果转换为 Current Methoexposure = TA - TL 0，并计入OCI。这样的话，转换后的NI可以少记那一部分的 translation loss，NI会变多，应该是可以成为 management 的动机的呀？