NO.PZ2018111303000062
问题如下：
PZ company is a US-based company with US GAAP. PZ also has two European subsidiaries: LI financial service and HE financial consultant. If PZ choose current rate method to translate subsidiary‘s data into US dollar, the subsidiary is most likely:
选项：
A.independent operating
B.using the US dollar as its functional currency
C.using the manager from PZ company
解释：
A is correct.
考点：current method
解析：如果母公司选择合并子公司会计报表是用current method, 那么说明local currency = functional currency, 此时子公司是独立运营的，招聘也是当地招聘，客户也是当地的。
FC的话，是不是有可能存在就是子公司的FC和母公司的FC不同？就像这个题目一样子公司FC是欧元，母公司FC是美元？
