想请问对应的讲义知识点是哪一个

问题如下：

PZ company is a US-based company with US GAAP. PZ also has two European subsidiaries: LI financial service and HE financial consultant. If PZ choose current rate method to translate subsidiary‘s data into US dollar, the subsidiary is most likely:

选项：

A.

independent operating

B.

using the US dollar as its functional currency

C.

using the manager from PZ company

解释：

A is correct.

考点：current method

解析：如果母公司选择合并子公司会计报表是用current method, 那么说明local currency = functional currency, 此时子公司是独立运营的，招聘也是当地招聘，客户也是当地的。