问题如下：
1. After translating Consol-Can’s inventory and long-term debt into the parent company’s currency (US$), the amounts reported on Consolidated Motor’s financial statements on 31 December 20X2 would be closest to (in millions):
选项：
A.$71 for inventory and $161 for long-term debt.
B.$71 for inventory and $166 for long-term debt.
C.$73 for inventory and $166 for long-term debt.
解释：
B is correct.
When the parent company’s currency is used as the functional currency, the temporal method must be used to translate the subsidiary’s accounts. Under the temporal method, monetary assets and liabilities (e.g., debt) are translated at the current (year-end) rate, nonmonetary assets and liabilities measured at historical cost (e.g., inventory) are translated at historical exchange rates, and non-monetary assets and liabilities measured at current value are translated at the exchange rate at the date when the current value was determined. Because beginning inventory was sold first and sales and purchases were evenly acquired, the average rate is most appropriate for translating inventory and C$77 million × 0.92 = $71 million. Long-term debt is translated at the year-end rate of 0.95. C$175 million × 0.95 = $166 million.
考点：Temporal method
解析：当母公司用的货币和functional currency是一样的时候，即RC=FC≠LC时，我们使用temporal method来转换子公司的财报。
在temporal method方法下，MA和ML用的是current rate来转换，NMA和NML用的是历史汇率来转换。
inventory ：用历史汇率，C$77 million × 0.92 = $71 million
Long-term debt：用current rate，C$175 million × 0.95 = $166 million.
问一下本题第一小题
这个疑惑是在回顾经典题的时候产生的
假设此题的inventory，不是 occurred evenly throughout 20X2，不是用的weighted-average rate。
首先，我是清楚在Temporal方法下inventory默认用Historial rate的，因为属于non-montary asset。
但是，在Temporal方法下inventory的计量，不是应该分情况讨论吗？比如用FIFO方法，inventory应该用current rate，Cogs应该用Historial rate？
为什么何老师在讲的时候（那个时候还暂时没考虑到occurred evenly throughout 20X2），对于FIFO方法inventory仍用historial rate呢？
我觉得是我哪里混淆了，望老师解答
