NO.PZ202304050100007602
问题如下：
(2) After translating Consol-Can’s 31 December 20X2 balance sheet into the parent company’s currency (US$), the translated value of retained earnings will be closest to:
选项：
A.$41 million.
$44 million.
$46 million.
解释：
Translating the 20X2 balance sheet using the temporal method, as is required in this instance, results in assets of US$369 million. The translated liabilities and common stock are equal to US$325 million, meaning that the value for 20X2 retained earnings is US$369 million – US$325 million = US$44 million.
如题，谢谢辅导员
