NO.PZ2023040501000071
问题如下：
Nation Resorts Ltd (Nation) is a US-based operator of destination vacation resorts.
Nation made its first non-domestic investment when it bought a resort in Jamaica on 1 May 2008. Initially, Nation provided managers to assist in operating the resort but then hired local Jamaicans into its management development program, one of whom was recently appointed to a senior position at the resort. Nation invested in building and upgrading facilities, with the initial expansion financing provided by Nation’s US bank. Concerned about the high rate of inflation in Jamaica, which at the time of purchase averaged 20% per year over the previous three years, Nation kept any excess funds in US dollars. The company’s vacation packages are sold primarily in the United States, and its prices reflect competitive conditions in the US vacation market. In 2010, the Jamaican resort used local labor and supplies and was profitable for the first time. In addition, by that time, inflation had declined to 14% per year, and Nation expected to be able to reinvest any profits in the resort and start using a local bank for ongoing financing needs.
In 2008, Nation most likely used which of the following translation methods for the Jamaican resort?
选项：
A.The current rate method because the Jamaican dollar was the functional currency
The temporal method because the US dollar was the functional currency
The temporal method because of the high rate of inflation
解释：
Based on the facts described, the US dollar was the Jamaican resort's functional currency in 2008. The US economy and the US dollar are the factors that influence the prices of the vacation packages. The operations were financed from the United States, and excess funds were invested there. Nation also supplied onsite management. Therefore, the temporal method would be the most appropriate method to use. Although inflation was high at 20% per year over the prior three years, it did not meet the US GAAP definition of a highly inflationary economy (a cumulative three-year inflation rate exceeding 100%), which requires the temporal method be used for subsidiaries normally using the current rate method during periods of hyperinflation.
请问C为什么错
