问题如下图：
选项：请问选项C为什么不对？感觉A和C都对啊
A. 
B. 
C. 
解释：
NO.PZ2018111303000072 问题如下 Scenery manufacturer is a CHINA-basecompany, Scenery ha subsiary, XZZ, operates in US, XZZ wacquirein 2018 anhnever paia vin It recor inventory using the FIFO metho RMB is expecting preciation in the future.Flexi, CFhe gathers XZZ’s financistatements anthe RMB/US llexchange rates in the following table:If XZZ using the tempormethoto translate financistatement into RMScenery’s consolitefinancistatement will most likely inclu XZZ’s: A.RMB4,258 million in inventory B.RMB1,877 Accounts payable C.RMB41,190 million in revenues. A is correct.考点tempormetho析如果使用tempormetho 存货用历史汇率来转换 650*6.55=4,258。 强化班tempormetho频后半部分老师讲解了tempormetho，存货和COGS需分别根据FIFO、LIFO或weighteavg进行区分计算。本题中存货用FIFO且并未说明要以存货产生期间平均汇率进行计算，为什么要用weighteavg而不是根据FIFO确认的current rate？如果不考虑题干中所提的FIFO计价方式，那应该如何判断存货和COGS在不同计价方式下的计算所采用的汇率？
NO.PZ2018111303000072问题如下 Scenery manufacturer is a CHINA-basecompany, Scenery ha subsiary, XZZ, operates in US, XZZ wacquirein 2018 anhnever paia vin It recor inventory using the FIFO metho RMB is expecting preciation in the future.Flexi, CFhe gathers XZZ’s financistatements anthe RMB/US llexchange rates in the following table:If XZZ using the tempormethoto translate financistatement into RMScenery’s consolitefinancistatement will most likely inclu XZZ’s: A.RMB4,258 million in inventoryB.RMB1,877 Accounts payableC.RMB41,190 million in revenues. A is correct.考点tempormetho析如果使用tempormetho 存货用历史汇率来转换 650*6.55=4,258。 收入用AR来算得C没错呀
NO.PZ2018111303000072 问题如下 Scenery manufacturer is a CHINA-basecompany, Scenery ha subsiary, XZZ, operates in US, XZZ wacquirein 2018 anhnever paia vin It recor inventory using the FIFO metho RMB is expecting preciation in the future.Flexi, CFhe gathers XZZ’s financistatements anthe RMB/US llexchange rates in the following table:If XZZ using the tempormethoto translate financistatement into RMScenery’s consolitefinancistatement will most likely inclu XZZ’s: A.RMB4,258 million in inventory B.RMB1,877 Accounts payable C.RMB41,190 million in revenues. A is correct.考点tempormetho析如果使用tempormetho 存货用历史汇率来转换 650*6.55=4,258。 想多问一下，vintempor和current rate方法下分别用什么时刻的汇率呀
NO.PZ2018111303000072 问题如下 Scenery manufacturer is a CHINA-basecompany, Scenery ha subsiary, XZZ, operates in US, XZZ wacquirein 2018 anhnever paia vin It recor inventory using the FIFO metho RMB is expecting preciation in the future.Flexi, CFhe gathers XZZ’s financistatements anthe RMB/US llexchange rates in the following table:If XZZ using the tempormethoto translate financistatement into RMScenery’s consolitefinancistatement will most likely inclu XZZ’s: A.RMB4,258 million in inventory B.RMB1,877 Accounts payable C.RMB41,190 million in revenues. A is correct.考点tempormetho析如果使用tempormetho 存货用历史汇率来转换 650*6.55=4,258。 请问存货为什么不能用average rate？AP的current rate为什么是7？
老师好，如果题目中不说average inventory FX ,如果用FIFO 去判断的话， 是否inventory 在Tempormetho下是用 去转换？ 因为OL下是COGS， NEW 下是Inventory?
