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Pina · 2020年04月29日

问一道题：NO.PZ2018111303000072

  1. CFA II
  2. FRA

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。

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Temporal method 下是用 CR 去转换？ 因为OLD 下是COGS， NEW 下是Inventory?



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1 个答案

纠纠_品职答疑助手 · 2020年04月30日

嗨，爱思考的PZer你好：


同学可以这样理解 temporal method。

Inventory都是用历史汇率去计量，报告日可能是2019年12月31日，但是可能你最后买的一批存货是2019年6月31日。这个时候显然不能用current rate 去折算。

只是说公司可能在连续进货，而且库存又恰巧不多，所以库里面的库存都是报告日前1-2天买的。才能用current rate。

 


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