NO.PZ2018111303000053
问题如下：
Felix is an CFA, work on the Equity investment company, one of the companies he follows, PZ Company, is based in China and complies with IFRS, Felix has found that PZ used 150 RMB million of its own cash and borrowed an equal amount to open a subsidiary in USA, the funds were converted into US dollars on 31 December 2018 at an exchange rate of 1 RMB= 6.9 US dollars, PZ also purchase 500$ million fixed asset and 200$ inventories.
If the RMB is chosen as the subsidiary’s functional currency, PZ will translate its accounts receivable using the rate:
选项：
A.of the current rate
B.of the average rate
C.of the historical rate
解释：
A is correct.
考点：temporal method
解析：
其实无论是用temporal method 还是current method，对于AR都是用current rate来转换的。
我大概理解就是看题目是否有给functional currency是否=local currency来决定是否用temporal or CR method。但有疑问如下：
1.判断用哪种method还可以通过看这个企业是否independent operation，那么如果当题目即给出functional currency=LC,但是又说这个子公司是依附于母公司经营的，那这时候用current 还是temporal?
2.这两种判断的方法之间有联系吗？谁更优先？
