问题如下：
PZ company is a US-based company complies 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 financial statements into US dollar and temporal method to translate subsidiary HE's financial statements into US dollar, the euro is the functional currency for:
选项：
A.LI financial service.
B.HE financial consultant.
C.both LI and HE
解释：
A is correct.
考点：current method & temporal method
解析：
如果是current method，local currency = functional currency
如果是 temporal method，functional currency = reporting currency
两个公司的LC是欧元，RC是美元，
所以LI 的functional currency是欧元
HE的functional currency是美元
选项A正确。
品职老师，想问问这道题我的下面理解是不是正确的哈：
i. 因为Li用current method，意味着平时子公司在欧洲市场做生意独立性较强，，只是在报表日时候单纯合并一下报表而已。那么LOCAL CURRENCY = FUNCTIONAL CURRENCY，意味着欧元是FUNCTIONAL CURRENY。
ii. 因为He用Temporal method，意味着平时子公司在欧洲市场做生意基本倚靠美国母公司管理/资源输出，那么REPORTING CURRENCY = FUNCTIONAL CURRENCY,意味着美元是FUNCTIONAL CURRENCY。
所以，Li是用的欧元，而He是用的美元来反映各自的FUNCTIONAL CURRENCY.
好了，写了那么一大段。。我估计我自己都记下来这个记忆逻辑了。hhhhhhh
