问题如下：
PZ company is a US-based company with US GAAP. PZ also has two European subsidiaries: LI financial service and HE financial consultant. If PZ chooses current rate method to translate subsidiary LI's data into US dollar and temporal method to translate subsidiary HE's data into US dollar. When PZ consolidates the results of LI, any unrealized currency G/L are recorded as:
选项：
A.other comprehensive income
B.income statement.
C.cash flow statement.
解释：
A is correct.
考点：current method
解析：
如果是使用current methodtranslation G/L is recognized in equity resulting in CTA.
老师请问，这两个Method下的Translation G/L的定义原理看到讲义没有解释仅仅是定义，可以说一下为何Translation G/L在Current Rate Method是在Equity，而在Temporal Method就是需要NI before remeasurement和NI after remeasurement相减得到呢？我能记住公式想问问原因。谢谢老师
