NO.PZ2018111303000054
问题如下：
Felix is an CFA, work on the Equity investment company, one of the companies he follows, PZ Company, is based in China and complies with IFRS, Felix has found that PZ used 150 RMB million of its own cash and borrowed an equal amount to open a subsidiary in USA, the funds were converted into US dollars on 31 December 2018 at an exchange rate of 1 US dollars = 6.9 RMB, PZ also purchase 500$ million fixed asset and 200$ inventories.
If PZ using US dollar as subsidiary’s functional currency, PZ will translate its inventory using the：
选项：
A.
of the current rate
B.
of the average rate
C.
of the historical rate
解释：
A is correct.
考点：current method
解析：如果美元是functional currency， 此时functional currency= local currency, 我们选择current method，所以所有的资产和负债都是用current rate来转换的。
独不独立不得看子公司功能货币是否等于母公司报告货币吗？怎么还有FC等不等于LC的事？本来我是会的又弄乱了，到底有几种判断方法啊？！我就用子公司FC和母公司PC比，能不能做对所有题？
