NO.PZ201812100100000502
问题如下：
Based on Exhibits 1 and 2, the translation adjustment for Triofind-B’s liabilities into Triofind’s presentation currency for the six months ended 31 December 2016 is:
选项：
A.negative.
B.zero.
C.positive.
解释：
C is correct.
The monetary balance sheet items for Triofind-B are translated at the current exchange rate, which reflects that the Borliand dollar weakened during the period relative to the Norvolt euro. The rate as of 30 June 2016 was BRD1.15/NER (or NER0.8696/BRD) and as of 31 December 2016 was BRD1.20/NER (or NER0.8333/BRD). Therefore, notes payable translates to NER416,667 (BRD500,000 × NER/BRD0.8333) as of 31 December 2016, compared with NER434,783 (BRD500,000 × NER/BRD0.8696) as of 30 June 2016. Thus, the translation adjustment for liabilities is positive.
考点：temporal method下liability转换
解析：temporal method下monetary asset/liability转换使用current exchange rate，这道题问的是translation adjustment，其实就是问的是这6个月期间，期初转换完的liability和期末转换完的liability的变化量。6个月期间的汇率有变化，所以6个月之前转换的liability金额跟6个月之后的金额肯定不同，这个差额就是translation adjustment。
子公司B的负债转换成NER，六个月前后的汇率分别为1.15BRD/NER和1.20BRD/NER：子公司B的负债只有notes payable一项，转换为NER：2016年6月30日是500,000/1.15=434,783, 2016年12月31日是500,000/1.2=416,667。转换后的金额变小了，是positive adjustment。
老师，我这里应该是把一些概念搞混了。隐约记得 何老师讲过 translation adj.不是特指current method下计入B/S得调整吗， 然后temporal method下在P&L下调整 translation g/l? 所以我看到题目已知是temporal method,就选了zero。
记错的部分请老师指正谢谢
