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lin · 2020年05月25日

问一道题：NO.PZ2018111303000104

  1. CFA II
  2. FRA

问题如下：

PZ Co. is a multinational corporation that complies with IFRS and uses RMB as presentation currency. PZ has a subsidiary H&L, which is located in the US and uses US dollar (USD) as functional currency. H&L’s revenue for 2017 is USD90 million.

The amount that PZ Co. should include in its 31 December 2017 revenue from H&L is closest to:

选项：

A.

RMB6.3 million.

B.

RMB7.2 million.

C.

RMB8.0 million.

解释：

A is correct.

H&L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H&L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。

USD90million×(200/165) =USD109.1million

USD 109.1 million/17.3=RMB6.3million

老师好，对于本题，restate为什么不是用165/130呢？

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1 个答案

Olive_品职助教 · 2020年05月25日

嗨，努力学习的PZer你好：


同学你好，你用165/130是什么道理呢？何老师上课的时候讲过一道例题，这个处理是跟例题一样的，如果忘记了可以复习一下~

 


-------------------------------
努力的时光都是限量版，加油！


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