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EvanWu · 2020年03月08日

问一道题:NO.PZ2018111303000072

问题如下:

Scenery manufacturer is a CHINA-based company, Scenery has a subsidiary, XZZ, operates in US, XZZ was acquired in 2018 and has never paid a dividend. It records inventory using the FIFO method. RMB is expecting depreciation in the future.

Flexi, CFA, he gathers XZZ’s financial statements and the RMB/US dollar exchange rates in the following table:

If XZZ using the temporal method to translate financial statement into RMB, Scenery’s consolidated financial statement will most likely include XZZ’s:

选项:

A.

RMB4,258 million in inventory

B.

RMB1,877 Accounts payable

C.

RMB41,190 million in revenues.

解释:

A is correct.

考点:temporal method

解析:如果使用temporal method, 存货用历史汇率来转换 650*6.55=4,258。

上一道题的revenue就是这道题的答案呀,为什么这道题c就不对了

1 个答案

Olive_品职助教 · 2020年03月09日

嗨,从没放弃的小努力你好:


两道题的revenue选项不是一个数字哦,你再仔细看一下或者算一下~


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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