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
IFRS两步走：
第一步是restatement，这个比较容易理解
但是，第二步中current mate method 下对收入的转换，应该是用平均汇率，答案这里为什么不是呢？
