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Pina · 2020年09月27日

问一道题：NO.PZ201602060100001705

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

问题如下：

5. If Acceletron’s financial statements are translated into US dollars using the temporal method, Redline’s consolidated financial statements will most likely include Acceletron’s:

选项：

A.

USD336 million in inventory.

B.

USD956 million in fixed assets.

C.

USD152 million in accounts receivable.

解释：

B is correct.

Under the temporal method, inventory and fixed assets would be translated using historical rates. Accounts receivable is a monetary asset and would be translated at year-end (current) rates. Fixed assets are found as (1,000 × 0.568) + (640 × 0.606) = USD 956 million.

考点：temporal method

解析：temporal method下：

inventory and fixed assets ：用历史汇率

Accounts receivable：用current rate

Fixed assets=(1,000 × 0.568) + (640 × 0.606) = USD 956 million

老师好， 这题如果用current method, inventory是不是应该用0.654这个汇率来计算; 如果是用termporal method, FIFO下是否如果给更近的历史汇率就用更近的历史汇率； 如果没给还是用0.654这个汇率来计算，是吗？谢谢。

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王琛_品职助教 · 2020年09月28日

1.

这题如果用current method, inventory是不是应该用0.654这个汇率来计算

  • 不是，current method, inventory 使用 current rate 转换，也就是资产负债表日的汇率

2.

如果是用termporal method, FIFO下是否如果给更近的历史汇率就用更近的历史汇率； 如果没给还是用0.654这个汇率来计算，是吗？谢谢。

  • temporal method 下 inventory 用存货采购时候的历史汇率，这道题明确给了存货采购时候的历史汇率 0.654，所以就用 0.654
  • 如果没给 0.654，那么结合题目是 FIFO 先进先出，留在仓库的存货是后采购的，也就是比较接近 current 的汇率，如果题目条件不够就用 current rate
  • 真题条件不够的概率不大，出的很严谨的
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