问题如下：
5. When Marks converts his forecasted income statement data for Julius into US dollars, the 20X2 gross profit margin will be closest to:
选项：
A. 39.1%.
B. 40.9%.
C. 44.6%.
解释：
A is correct.
Under the current rate method, both sales and cost of goods sold would be translated at the 20X2 average exchange rate. The ratio would be the same as reported under the euro. € 2,300 – € 1,400 = € 900, € 900/ € 2,300 = 39.1%. Or, $3,542 – $2,156 = $1,386, $1,386/$3,542 = 39.1%.
考点：current method
解析 ： 在current method下 ， I/S项目都是用average rate来转换 ， 分子分母同时乘以一个相同的数字 ， 分数的值是不变的 ， 也就是说转换前和转换后 ， gross profit margin 都是一样的 。
转换前€ 2,300 – € 1,400 = € 900，€ 900/ € 2,300 = 39.1%
转换后$3,542 – $2,156 = $1,386， $1,386/$3,542 = 39.1%.
老师，为什么不考虑FIFO对COGS的影响？谢谢