另外借的投资款不在commonstock里嘛？读题以为是母公司举债买股票。问题如下图：
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解释：
NO.PZ201812100100000503 问题如下 Baseon Exhibits 1 an2 anJanssen’s translation metho retaineearnings for TriofinB translateinto Triofins presentation currenof 30 June 2017 are closest to: A.NER150,225. B.NER170,940. C.NER172,414. A is correct.Triofinuses the tempormethoto translate the financistatements of TriofinThe tempormethouses the current exchange rate for translating monetary assets anliabilities anthe historicexchange rate (baseon the te when the assets were acquire for non-monetary assets anliabilities. Monetary assets anliabilities are translateusing the current exchange rate (of 30 June 2017) of NER1 = BR.17 (or NER0.8547/BR, annon-monetary assets anliabilities are translateusing the historicexchange rate (of 30 June 2016) of NER1 = BR.15 (or NER0.8696/BR. Inventory is translatethe 2017 weighteaverage rate of NER1 = BR.18 (or NER0.8475/BR. The fferenrequireto maintain equality between (totassets an(totliabilities anshareholr’s equity is then recorretaineearnings. The retaineearnings for TriofinB translateinto Norvolt euros (Triofins presentation currency) of 30 June 2017 is calculatefollows:考点tempormetho计算retaineearnings解析tempormetho，计算Retaineearnings要通过会计恒等式反求。monetary 资产和负债用current ratecash=1,350,000/1.17=1,153,846NER，Notes payable=500,000/1.17=427,350NER。non-monetary资产和负债用取得时的历史汇率inventory=500,000/1.18=423,729NER。Common stock=1,150,000/1.15=1,000,000NER。轧差得到RE=1,153,846+423,729-427,350-1,000,000=150,225NER。 计算Retaineearnings要通过会计恒等式反求。那就是 E= A-LE 包括 capit+ R/E+ CTA。此处是capit和CTA 都为0 是吧？
NO.PZ201812100100000503问题如下 Baseon Exhibits 1 an2 anJanssen’s translation metho retaineearnings for TriofinB translateinto Triofins presentation currenof 30 June 2017 are closest to: A.NER150,225.B.NER170,940.C.NER172,414. A is correct.Triofinuses the tempormethoto translate the financistatements of TriofinThe tempormethouses the current exchange rate for translating monetary assets anliabilities anthe historicexchange rate (baseon the te when the assets were acquire for non-monetary assets anliabilities. Monetary assets anliabilities are translateusing the current exchange rate (of 30 June 2017) of NER1 = BR.17 (or NER0.8547/BR, annon-monetary assets anliabilities are translateusing the historicexchange rate (of 30 June 2016) of NER1 = BR.15 (or NER0.8696/BR. Inventory is translatethe 2017 weighteaverage rate of NER1 = BR.18 (or NER0.8475/BR. The fferenrequireto maintain equality between (totassets an(totliabilities anshareholr’s equity is then recorretaineearnings. The retaineearnings for TriofinB translateinto Norvolt euros (Triofins presentation currency) of 30 June 2017 is calculatefollows:考点tempormetho计算retaineearnings解析tempormetho，计算Retaineearnings要通过会计恒等式反求。monetary 资产和负债用current ratecash=1,350,000/1.17=1,153,846NER，Notes payable=500,000/1.17=427,350NER。non-monetary资产和负债用取得时的历史汇率inventory=500,000/1.18=423,729NER。Common stock=1,150,000/1.15=1,000,000NER。轧差得到RE=1,153,846+423,729-427,350-1,000,000=150,225NER。 16年底的存货金额大于17年底的存货金额，是否存货是16年买的，用16年平均采购汇率更合理
NO.PZ201812100100000503问题如下 Baseon Exhibits 1 an2 anJanssen’s translation metho retaineearnings for TriofinB translateinto Triofins presentation currenof 30 June 2017 are closest to: A.NER150,225.B.NER170,940.C.NER172,414. A is correct.Triofinuses the tempormethoto translate the financistatements of TriofinThe tempormethouses the current exchange rate for translating monetary assets anliabilities anthe historicexchange rate (baseon the te when the assets were acquire for non-monetary assets anliabilities. Monetary assets anliabilities are translateusing the current exchange rate (of 30 June 2017) of NER1 = BR.17 (or NER0.8547/BR, annon-monetary assets anliabilities are translateusing the historicexchange rate (of 30 June 2016) of NER1 = BR.15 (or NER0.8696/BR. Inventory is translatethe 2017 weighteaverage rate of NER1 = BR.18 (or NER0.8475/BR. The fferenrequireto maintain equality between (totassets an(totliabilities anshareholr’s equity is then recorretaineearnings. The retaineearnings for TriofinB translateinto Norvolt euros (Triofins presentation currency) of 30 June 2017 is calculatefollows:解析tempormetho，计算Retaineearnings要通过会计恒等式反求。monetary 资产和负债用current ratecash=1,350,000/1.17=1,153,846NER，Notes payable=500,000/1.17=427,350NER。non-monetary资产和负债用取得时的历史汇率inventory=500,000/1.18=423,729NER。Common stock=1,150,000/1.15=1,000,000NER。轧差得到RE=1,153,846+423,729-427,350-1,000,000=150,225NER。这道题是2016年6月成立了公司，算得是2017年12月31日的值。题目中inventory有两个historicrate （2016和2017），为什么不考虑2016年获得inventory时候的historirate 呢？我记得好像有道题做到是要算两个rate，然后加总的。求解
NO.PZ201812100100000503 这个2017年下，用tempormethocommon sto这里的common stock用的是成立之初也就是题干中写的2016/6？ 而不是2016/12. 我以为是会计年度里面的年初。 是不是算non-monetary的historicrate 都是成立之初。
历史汇率怎么取用呢？比较混乱。CommonStock的历史汇率是去年的还是公司成立之初的？其他Non-monetory的用什么时候的呢？
