这题

问题如下：

To account for its foreign operations, Romulus has most likely designated the euro as the functional currency for:

选项：

A.

Julius only.

B.

Augustus only.

C.

both Julius and Augustus.

解释：

A is correct.

If the current rate method is being used (as it is for Julius), the local currency (euro) is the functional currency. When the temporal method is being used (as it is for Augustus), the parent company’s currency (US dollar) is the functional currency.

考点：current method&temporal method

解析：

如果是current method，local currency = functional currency.

如果是temporal method，functional currency = Reporting currency

所以选项A正确。