老师 ，请问如何理解deffered revenue是非货币性liab？

问题如下：

If the euro is chosen as the Ukraine subsidiary’s functional currency, Eurexim will translate its accounts receivable using the:

选项：

A.

rate in effect at the transaction date.

B.

average rate for the reporting period.

C.

rate in effect at the end of the reporting period.

解释：

C is correct.

Monetary assets and liabilities such as accounts receivable are translated at current (end-of-period) rates regardless of whether the temporal or current rate method is used.

考点：temporal method

解析：由于母公司使用欧元，题干假设子公司也用欧元，子公司所在地local currency是乌克兰元，所以使用temporal method，汇率是欧元和乌克兰元两个币种之间的汇率。对于A/R这个科目，temporal method下应该用current rate，也就是转换报表时的当下汇率。

【提示】其实无论是用temporal method 还是current method，对于AR都是用current rate来转换的。

A指的是产生accounts receivable的交易发生日的汇率，也就是追溯历史的historical的汇率。选项A不正确。

B选项说的是平均汇率，选项B不正确。