问题如下图：
选项：
A. 
B. 
C. 
解释：
请问选项A为什么错？
NO.PZ2018111303000055 问题如下 Felix is CFwork on the Equity investment company, one of the companies he follows, PZ Company, is basein China ancomplies with IFRS, Felix hfounthPZ use150 RMB million of its own cash anborroweequamount to open a subsiary in USthe fun were converteinto US llars on 31 cember 2018 exchange rate of 1 RM6.9 US llars, PZ also purchase 500$ million fixeasset an200$ inventories.If RMB will appreciate against the USA llin the future anUS llsubsiary’s functioncurrency, PZ will most likely report: A.translation loss through I/S B.positive translation austment C.negative translation austment C is correct.考点exposure to translation解析在exposure这里，外币和本币是站在母公司的角度，因为exposure都是针对于母公司股东的风险敞口分析，所以对母公司来说，子公司的当地货币就是外币。在current metho,exposure= equity，正常来说是大于0的，子公司货币贬值，转换后的金额更小， 所以是亏损，即negative translation austment，且在current metho下汇兑损益计入OCI，就是 loss from cumulative translation austment.A不正确，current metho的汇兑损益计入OCI，而不是I.S 这题为什么确定一定使用current metho
NO.PZ2018111303000055问题如下Felix is CFwork on the Equity investment company, one of the companies he follows, PZ Company, is basein China ancomplies with IFRS, Felix hfounthPZ use150 RMB million of its own cash anborroweequamount to open a subsiary in USthe fun were converteinto US llars on 31 cember 2018 exchange rate of 1 RM6.9 US llars, PZ also purchase 500$ million fixeasset an200$ inventories.If RMB will appreciate against the USA llin the future anUS llsubsiary’s functioncurrency, PZ will most likely report:A.translation loss through I/SB.positive translation austmentC.negative translation austmentC is correct.考点exposure to translation解析在exposure这里，外币和本币是站在母公司的角度，因为exposure都是针对于母公司股东的风险敞口分析，所以对母公司来说，子公司的当地货币就是外币。在current metho,exposure= equity，正常来说是大于0的，子公司货币贬值，转换后的金额更小， 所以是亏损，即negative translation austment，且在current metho下汇兑损益计入OCI，就是 loss from cumulative translation austment.A不正确，current metho的汇兑损益计入OCI，而不是I.S能帮我们总结一下exposure不同的情况么 谢谢
NO.PZ2018111303000055问题如下Felix is CFwork on the Equity investment company, one of the companies he follows, PZ Company, is basein China ancomplies with IFRS, Felix hfounthPZ use150 RMB million of its own cash anborroweequamount to open a subsiary in USthe fun were converteinto US llars on 31 cember 2018 exchange rate of 1 RM6.9 US llars, PZ also purchase 500$ million fixeasset an200$ inventories.If RMB will appreciate against the USA llin the future anUS llsubsiary’s functioncurrency, PZ will most likely report:A.translation loss through I/SB.positive translation austmentC.negative translation austmentC is correct.考点exposure to translation解析在exposure这里，外币和本币是站在母公司的角度，因为exposure都是针对于母公司股东的风险敞口分析，所以对母公司来说，子公司的当地货币就是外币。在current metho,exposure= equity，正常来说是大于0的，子公司货币贬值，转换后的金额更小， 所以是亏损，即negative translation austment，且在current metho下汇兑损益计入OCI，就是 loss from cumulative translation austment.A不正确，current metho的汇兑损益计入OCI，而不是I.Sabove 问题 谢谢
NO.PZ2018111303000055 问题如下 Felix is CFwork on the Equity investment company, one of the companies he follows, PZ Company, is basein China ancomplies with IFRS, Felix hfounthPZ use150 RMB million of its own cash anborroweequamount to open a subsiary in USthe fun were converteinto US llars on 31 cember 2018 exchange rate of 1 RM6.9 US llars, PZ also purchase 500$ million fixeasset an200$ inventories.If RMB will appreciate against the USA llin the future anUS llsubsiary’s functioncurrency, PZ will most likely report: A.translation loss through I/S B.positive translation austment C.negative translation austment C is correct.考点exposure to translation解析在exposure这里，外币和本币是站在母公司的角度，因为exposure都是针对于母公司股东的风险敞口分析，所以对母公司来说，子公司的当地货币就是外币。在current metho,exposure= equity，正常来说是大于0的，子公司货币贬值，转换后的金额更小， 所以是亏损，即negative translation austment，且在current metho下汇兑损益计入OCI，就是 loss from cumulative translation austment.A不正确，current metho的汇兑损益计入OCI，而不是I.S 题目中不是说US llsubsiary’s functioncurrency，那说明子公司是独立经营的，不应该用Tempormetho？而Tempormetho，exposure应该是小于0的，CNUS降，应该有个gain才对？
NO.PZ2018111303000055 问题如下 Felix is CFwork on the Equity investment company, one of the companies he follows, PZ Company, is basein China ancomplies with IFRS, Felix hfounthPZ use150 RMB million of its own cash anborroweequamount to open a subsiary in USthe fun were converteinto US llars on 31 cember 2018 exchange rate of 1 RM6.9 US llars, PZ also purchase 500$ million fixeasset an200$ inventories.If RMB will appreciate against the USA llin the future anUS llsubsiary’s functioncurrency, PZ will most likely report: A.translation loss through I/S B.positive translation austment C.negative translation austment C is correct.考点exposure to translation解析在exposure这里，外币和本币是站在母公司的角度，因为exposure都是针对于母公司股东的风险敞口分析，所以对母公司来说，子公司的当地货币就是外币。在current metho,exposure= equity，正常来说是大于0的，子公司货币贬值，转换后的金额更小， 所以是亏损，即negative translation austment，且在current metho下汇兑损益计入OCI，就是 loss from cumulative translation austment.A不正确，current metho的汇兑损益计入OCI，而不是I.S 题目中是1RMB=6.9US LLOR是不是标错了
