NO.PZ2023040501000068
问题如下：
Today is 30 April 2017, one month after Sunjet’s fiscal year end, and the CEO, Mark Napier, is meeting with the CFO, Lisa Cameron, to discuss the international operations. Napier and Cameron consider the exchange rate exposure on Sunjet’s recent purchase of five new aircraft. The aircraft were purchased from a British supplier for GBP7 million each. Payment terms were agreed to as 20% due on order, with the remainder paid one year after delivery. Sunjet took delivery of the aircraft on 30 June 2016. Final payment is due on 30 June 2017. Exhibit 3 shows the exchange rates between the USD and GBP since 30 June 2016.
Exhibit 3 USD per GBP Exchange Rates
The exchange gain, in USD thousands, that Sunjet had incurred at year end on the payment owed to the British aircraft supplier is closest to:
选项：
A.1,351.
1,081.
263.
解释：
Sunjet has a GBP28,000 payable (in thousands). The total aircraft cost of GBP7,000 per aircraft for five aircraft, less the 20% payment on the order, equals 7,000 × 5 × 0.80 = 28,000. The payable will be translated at the year-end rate because it is a monetary liability. The exchange gain on this payable is USD1,081 according to the following table:
为什么exchange gain的计算用的是还没支付的80%。而不是已经支付的20%，这20%如果延期到资产负债表日支付，由于汇率变动，会产生不同的实付金额。
