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.
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
老师好 为什么这里不用Average rate 1/15.2来做？ 不是说在IFRS 下，先restate financial statement for inflation，再用current rate method 做调整吗？如果是current rate method, 那调整reveneu 不是应该用的是average rate for the accounts in the Income statement 的吗？ 但是答案里用的是current rate. 为什么？谢谢.
