NO.PZ2018111303000072
问题如下：
Scenery manufacturer is a CHINA-based company, Scenery has a subsidiary, XZZ, operates in US, XZZ was acquired in 2018 and has never paid a dividend. It records inventory using the FIFO method. RMB is expecting depreciation in the future.
Flexi, CFA, he gathers XZZ’s financial statements and the RMB/US dollar exchange rates in the following table:
If XZZ using the temporal method to translate financial statement into RMB, Scenery’s consolidated financial statement will most likely include XZZ’s:
选项：
A.RMB4,258 million in inventory
B.RMB1,877 Accounts payable
C.RMB41,190 million in revenues.
解释：
A is correct.
考点：temporal method
解析：如果使用temporal method， 存货用历史汇率来转换 650*6.55=4,258。
强化班temporal method视频后半部分老师讲解了temporal method下，存货和COGS需分别根据FIFO、LIFO或weighted avg进行区分计算。本题中存货用FIFO且并未说明要以存货产生期间平均汇率进行计算，为什么要用weighted avg而不是根据FIFO确认的current rate？如果不考虑题干中所提的FIFO计价方式，那应该如何判断存货和COGS在不同计价方式下的计算所采用的汇率？
