老师这里可以两年一起算吧。答案一样

NO.PZ202304050100008302 问题如下 Ambleu complies with IFRS, anits presentation currenis the Norvoltikrone (NVK). Ambleu’s two subsiaries, Ngcorp anCenró, have fferent functioncurrencies: Ngcorp uses the Binfranc (₣anCenró uses the Crenlanguinea (CRG). Exhibit 1 presents selecteeconomic ta for BinanCrenlanYu analyzes selecteinformation annotes from Ambleu’s 2016 an2017 consolitefinancistatements, presentein Exhibit 2.Note 1: Cenro’s revenue for 2017 is CRG125.23 million.Note 3: The parent company transferreNVK15 million to Cenró on 1 January 2016 to purchase a patent from a competitor for CRG85.17 million. (2) Baseon Exhibit 1 anNote 3 in Exhibit 2, the cumulative translation loss recognizeAmbleu relateto the patent purchase on the 31 cember 2017 financistatements is closest to: A.NVK0.39 million. B.NVK1.58 million C.NVK9.12 million. I29 incates tha cumulative inflation rate approaching or exceeng 100% over three years woulincator of hyperinflation. Because the cumulative inflation rate for 2016 an2017 in Crenlanw128.2%, Cenró’s accounts must first restatefor locinflation. Then, the inflation-restateCrenlanguinea financistatements ctranslateinto Ambleu’s presentation currency, the Norvoltikrone, using the current exchange rate.Using this approach, the cumulative translation loss on 31 cember 2017 for the CRG85.17 million patent purchase is –NVK1.58 million, shown in the following table. 上面的图是一般的物价计算方式，运用的是平均物价水平，但是这道题里面就直接用年底的物价水平计算的，就不太懂。是这两种方式都可以？