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
B.
The temporal method because the US dollar was the functional currency
C.
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.
除非特殊说明，例如inflation，其他情况从交易（或者sales的角度定function currency）。
如果没有明确sales时货币时，接下来要看什么？有没有主次的排序
本题描述：初创管理层是US的（以后用本地的，且员工以后也用本地的），资本投入是通过US bank（以后用本地的）产品销售到US（价格反应US 市场）。
其中提到一句“excess funds in US dollors”，是基于这句话确定function currency是US dollors=母公司的reporting currency，还是基于产品销售反应US市场
