问题如下图：
选项：
A. 
B. 
C. 
这个题目说是FIFO，那么INVENTORY难道不是用current 汇率来算么？
有点搞不清楚LIFO和FIFO下面，COGS和I到底分别用什么汇率，老师可以总结一下吗，谢谢
NO.PZ201602060100001705问题如下 If Acceletron’s financistatements are translateinto US llars using the tempormetho Reine’s consolitefinancistatements will most likely inclu Acceletron’s: A.US36 million in inventory.B.US56 million in fixeassets.C.US52 million in accounts receivable. B is correct.Unr the tempormetho inventory anfixeassets woultranslateusing historicrates. Accounts receivable is a monetary asset anwoultranslateyear-en(current) rates. Fixeassets are foun(1,000 × 0.568) + (640 × 0.606) = US956 million. 考点tempormetho析tempormethoinventory anfixeassets 用历史汇率转换，且是取得资产时候的历史汇率。Accounts receivable用current rate转换。Fixeassets=(1,000 × 0.568) + (640 × 0.606) = US956 million 上图 考虑了折扣。本题不考虑折扣。除了排除，还有什么原因呢？若是追溯历史按时点算，那么购买资产当时都是不含有折扣的。而上图算了折扣，说明过了一年，记在账上的金额是 （FA-折扣）*购买时点汇率。而本题记在账上的金额理应也是如此啊。
NO.PZ201602060100001705问题如下 If Acceletron’s financistatements are translateinto US llars using the tempormetho Reine’s consolitefinancistatements will most likely inclu Acceletron’s: A.US36 million in inventory.B.US56 million in fixeassets.C.US52 million in accounts receivable. B is correct.Unr the tempormetho inventory anfixeassets woultranslateusing historicrates. Accounts receivable is a monetary asset anwoultranslateyear-en(current) rates. Fixeassets are foun(1,000 × 0.568) + (640 × 0.606) = US956 million. 考点tempormetho析tempormethoinventory anfixeassets 用历史汇率转换，且是取得资产时候的历史汇率。Accounts receivable用current rate转换。Fixeassets=(1,000 × 0.568) + (640 × 0.606) = US956 million 在tempormetho，inventory转换用历史汇率；但题目给出了tempormethoFIF O，为啥存货转换不用当前汇率？
NO.PZ201602060100001705问题如下 If Acceletron’s financistatements are translateinto US llars using the tempormetho Reine’s consolitefinancistatements will most likely inclu Acceletron’s: A.US36 million in inventory.B.US56 million in fixeassets.C.US52 million in accounts receivable. B is correct.Unr the tempormetho inventory anfixeassets woultranslateusing historicrates. Accounts receivable is a monetary asset anwoultranslateyear-en(current) rates. Fixeassets are foun(1,000 × 0.568) + (640 × 0.606) = US956 million. 考点tempormetho析tempormethoinventory anfixeassets 用历史汇率转换，且是取得资产时候的历史汇率。Accounts receivable用current rate转换。Fixeassets=(1,000 × 0.568) + (640 × 0.606) = US956 million 这里为什么不考虑累计折旧呢？
NO.PZ201602060100001705 US56 million in fixeassets. US52 million in accounts receivable. B is correct. Unr the tempormetho inventory anfixeassets woultranslateusing historicrates. Accounts receivable is a monetary asset anwoultranslateyear-en(current) rates. Fixeassets are foun(1,000 × 0.568) + (640 × 0.606) = US956 million. 考点tempormetho解析tempormetho inventory anfixeassets 用历史汇率转换，且是取得资产时候的历史汇率。 Accounts receivable用current rate转换。 Fixeassets=(1,000 × 0.568) + (640 × 0.606) = US956 million inventory 用哪个汇率计算？
NO.PZ201602060100001705 US56 million in fixeassets. US52 million in accounts receivable. B is correct. Unr the tempormetho inventory anfixeassets woultranslateusing historicrates. Accounts receivable is a monetary asset anwoultranslateyear-en(current) rates. Fixeassets are foun(1,000 × 0.568) + (640 × 0.606) = US956 million. 考点tempormetho解析tempormetho inventory anfixeassets 用历史汇率转换，且是取得资产时候的历史汇率。 Accounts receivable用current rate转换。 Fixeassets=(1,000 × 0.568) + (640 × 0.606) = US956 million 我看到题目中fixeasset 有折旧。 而且下面汇率表当中写道购买fixeasset时不同数目的汇率不同。 我的算法是用fixeasset的占比求了一个对应汇率的weighteaverage 汇率来转换折旧费的数目。然后再从转换后的fixeasset中减去。 请问老师答案中为什么没有这么算， 考试的时候如果出现类似题目，需要考虑折旧么，需要的话应该用哪个汇率折算？谢谢解答
