NO.PZ2023040501000074
问题如下：
On 1 July 2010, Nation acquired its first European resort, Val Blanc SA, a ski resort in the Alps region of France. Nakiska gathered some exchange rate information related to the two resorts, shown in Exhibit 2.
Nakiska started the meeting:
I suggest we use the current rate method for both our non-domestic subsidiaries because that will simplify our financial reporting.
Chara replied:
If we use the temporal method for the resort in France, we can take advantage of the strengthening euro and report the translation gain on the income statement.
Following Chara's assessment of the effect of using the temporal method on the Val Blanc resort, Nakiska's most appropriate conclusion is that Chara is:
选项：
A.incorrect, because the translation gain or loss would not be reported in net income.
correct, because it would result in a translation gain on the income statement.
incorrect, because it would result in a translation loss on the income statement.
解释：
The euro strengthened against the US dollar in the July–December period (USD1.225/EUR to USD1.3261/EUR). Under the temporal method, the exposure is limited to monetary assets less monetary liabilities, which normally results in a net liability position (and does here for the Val Blanc subsidiary). When the non-domestic currency strengthens, a net liability position results in a negative translation adjustment (a loss). Hence, use of the temporal method would result in a translation loss being reported on the income statement, and Chara's statement is incorrect.
题干没有数据，怎么看出来这个子公司的风险敞口是负债，这个是不是用的别的题的题干信息
