开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

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。

 


-------------------------------
加油吧,让我们一起遇见更好的自己!


  • 1

    回答
  • 0

    关注
  • 870

    浏览
相关问题

NO.PZ2018111303000104 问题如下 PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million. C.RMB8.0 million. 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。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million 如题?谢谢老师!

2024-08-19 09:27 1 · 回答

NO.PZ2018111303000104问题如下PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million.C.RMB8.0 million. 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。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million题目里给的是USRMB=17.2所以应该是乘以17.2 RMB/USD

2024-03-02 23:54 2 · 回答

NO.PZ2018111303000104问题如下PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million.C.RMB8.0 million. 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。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million第一步先追溯调整,但是具体怎么个调整法?分成资产负债表和利润表,我就知道资产负债表下现金 应收 应付不用调整,但是剩下的项目怎么调?每一个科目乘什么除什么,落实到详细计算上,分别都写一下公式。包括用到的物价上涨率也写详细,比如拿这题来说,可以写成年末CPI/同年平均CPI-1,我就把你说的直接抄在总结上了。第二步,调整后所有资产负债表和利润表科目都再乘以current rate?另外这题是不是不符合实际?美元和人民币汇率反了,应该是RMB/US是6点多。

2023-10-17 21:40 2 · 回答

NO.PZ2018111303000104 问题如下 PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million. C.RMB8.0 million. 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。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million 恶性通胀之后年末的revenue为什么不是调减,如收入除以(200/165),而是调增?逻辑不该是通胀太高让账面虚高?

2023-04-16 11:34 1 · 回答

NO.PZ2018111303000104问题如下PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million.C.RMB8.0 million. 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。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million最后revenue转换为人民币的时候为什么使用current17.3,而不是用平均16.5

2023-03-25 18:41 1 · 回答