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wyrw · 2025年05月21日

Restated的平均值如何计算

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NO.PZ201812100100000406

问题如下：

Based on Exhibit 1 and Note 1 in Exhibit 2, the amount that Ambleu should include in its 31 December 2017 revenue from Cendaró is closest to:

选项：

A.

NVK10.60 million.

B.

NVK13.25 million.

C.

NVK19.73 million.

解释：

A is correct.

Crenland experienced hyperinflation from 31 December 2015 to 31 December 2017, as shown by the General Price Index, with cumulative inflation of 128.2% during this period. According to IFRS, Cendaró’s financial statements must be restated for local inflation, then translated into Norvoltian kroner using the current exchange rate. The 2017 revenue from Cendaró that should be included in Ambleu’s income statement is calculated as follows:

Revenue in CRG × (GPI 31 December 2017/GPI average 2017) = Inflation-adjusted revenue in CRG

CRG125.23 million × (228.2/186.2) = CRG153.48 million

Inflation-adjusted revenue in CRG/31 December 2017 exchange rate (CRG/NVK) = Revenue in Norvoltian kroner

CRG153.48 million/14.4810 = NVK10.60 million

解析：考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate method）。C公司当年的revenue是125.23，restate要基于平均值：125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK

本题中调整通货膨胀率的步骤详解，平均值如何计算，为何用年末的GPI/平均GPI

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1 个答案

王园圆_品职助教 · 2025年05月22日

同学你好，请看以下讲义截图黄色括号部分。注意题目要求的是对2017年的revenue进行计算

首先，对于I/S表下面的科目，都是需要用该业务发生的日期的GPI与期末的GPI来计算inflation的

而revenue一般不可能是年末那一个时点才发生的，而更可能是全年平均的发生的，所以用平均的GPI作为业务发生日期的GPI的替代才是更合理的。对应本题就是用2017年年末的GPI除以2017年平均的GPI，再乘以revenue的报表数字，就可以得到restate后的值了

这部分基础班是有一个章节老师做过讲解的，如果同学不记得了，可以再去听一下相关视频内容会更稳妥哦

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NO.PZ201812100100000406问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million.B.NVK13.25 million.C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK 老师我在restate inflation时用的是228.2/100，这题为啥是228.2/186.2，麻烦说明一下这里的概念，谢谢。

2025-05-06 07:51 1 · 回答

NO.PZ201812100100000406问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million.B.NVK13.25 million.C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK Revenue 是损益表上的项目，为什么最后换算成母公司货币不用average rate 二用2017最后一天的汇率？

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