问一道题：NO.PZ201812100100000406 第6小题 [ CFA II ]

NO.PZ201812100100000406问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million.B.NVK13.25 million.C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK Revenue 是损益表上的项目，为什么最后换算成母公司货币不用average rate 二用2017最后一天的汇率？

NO.PZ201812100100000406 问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK 为什么先除平均再乘年末的数就是考虑通胀之后的数值？不太明白这个公式背后的逻辑

NO.PZ201812100100000406 问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK GPI是什么意思

NO.PZ201812100100000406 问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK 我在计算的时候是用了62.3%的inflation rate, 而不是用 228.2/186.2。

NO.PZ201812100100000406问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million.B.NVK13.25 million.C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK 1:题目中同时有inflation rate 和cpi应该用哪个？2:我看了一个老师的回答，说是因为题目中cpi的数据比较完整（有average的cpi）是因为这个原因吗？那average的cpi 不能手算吗？何老师上课的时候都是手算的average，期初+期末，再除以2。考试中碰到了应该怎么做？