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徐威廉 · 2020年08月23日

问一道题:NO.PZ2018111303000104 [ CFA II ]

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

看了解析我知道了在根据inflation调整完H&L revenue之后应该用current rate进行准换,是因为200/165已经考虑了全年平均的影响! 那么如果是资产负债表的项目调整inflation就是200/130,没有考虑全年平均啊,请问用什么汇率?
1 个答案
已采纳答案

Olive_品职助教 · 2020年08月24日

嗨,爱思考的PZer你好:


都用current exchange rate转换。revenue用average CPI作为基准,是因为revenue是在一年内逐渐发生的,考虑到每笔revenue发生时点的CPI不太可能,所以采用average的作为代替。

资产负债表不存在全面逐步发生的情况,因为资产负债表是时点值,不像损益表里的科目是代表一段时间的流量值,所以资产负债表CPI调整的基数就是年初CPI。

 


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