问题如下图：
选项：
A. 
B. 
C. 
解释：
为什么不是current rate，ppt里面写着functional 转换成reporting用current method
NO.PZ2018111303000052 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 the RMB is chosen the subsiary’s functioncurrency, PZ will translate its fixeassets using the rate: A.the enof the reporting te B.when the assets were purchase C.of the average rate B is correct.考点tempormetho析如果RMB是functioncurrency, 那么functioncurrency就和reporting currency是一样的，就选择tempormetho所以固定资产是用购买资产时候的汇率转换。 PZ Company, is basein China ancomplies with IFRS, 老师您好，题目中说PZ是在中国成立的公司，但是遵守IFRS，请问下那他这个functioncurrency还是RMB么？遵守的是国外的IFRS。
NO.PZ2018111303000052 function【简称F】 = report【简称R】 curren时候，通常是附属公司，用的是temporF≠R的时候，一般是独立运营的公司，用的是current rate 是这样吧？ 如实，对应所谓的处理方式translation和re-measurement的中文怎么理解比较好？
NO.PZ2018111303000052 when the assets were purchaseof the average rate B is correct. 考点tempormetho解析 如果RMB是functioncurrency, 那么functioncurrency就和reporting currency是一样的，就选择tempormetho所以固定资产是用购买资产时候的汇率转换。 答案是不是有问题？为何用t method
这个loccurrency说base in China，不应该是人民币吗，
