NO.PZ202304050100007201
问题如下：
(1) The net income or loss (in thousands) from the Val Blanc subsidiary that was included in Nation's income for 2010 is closest to:
选项：
A.–$957.
–$791.
–$961.
解释：
The functional currency for the Val Blanc subsidiary is the euro because the resort operates independently and attracts European tourists. The prices are set in euros, and the resort is also financed in euros. Therefore, the financial statements would be translated using the current rate method. Under the current rate method, the net earnings (loss) is calculated using the average rate for the July–December 2010 period: €725 thousand loss*$1.3198/€1 = –$957 thousand.
2010年收购后看起来是母公司对他进行了改善“”The transition went very well, and Nation left the local managers in place to make all operating and financial decisions“” 改善了之后留下了一个本地的经理人继续经营(也就是经理人是母公司找的)，因为这句话我判断成了要用temporal method，是不是合理呢？
