开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

185****6682 · 2021年09月23日

为什么解析里说是rc=fc不等于lc?

NO.PZ2018111303000056

问题如下:

Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm use US dollar as its functional currency. Assume fixed assets were bought when the company was created.

The financial statement information for the years ended 2015 and 2016 on the following table:

Please calculate the amounts of Cosmetic firm ‘s Fixed assets and account receivable reported on Ulta Beauty’s financial statements on 31 December 2016

选项:

A.

$188 for fixed assets and $27.59 for account receivable

B.

$178 for fixed assets and $27.59 for account receivable

C.

$146.85 for fixed assets and $29.14 for account receivable

解释:

C is correct.

考点:Temporal method

解析:当母公司用的货币和functional currency是一样的时候,即RC=FC≠LC时,我们使用temporal method来转换子公司的财报。

在temporal method方法下,monetary assets和monetary liabilities用的是current rate来转换,Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。

Fixed assets是属于non-monetary assets,所以(200-35)*0.89=146.85(题干假设固定资产是公司成立时购买的,所以用2015.12.31汇率)

account receivable 是属于monetary asset, 所以31*0.94=29.14

我理解,对于子公司来说,应该是reporting currency等于local currency等于加拿大币,不等于functional currency?因此用temporary method转换?
2 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年09月24日

嗨,从没放弃的小努力你好:


这里的母公司是美国子公司,母公司货币是美金,所以要合并报表用的reporting currency 是美金。

子公司是加拿大公司,本地交易用的是加元也就是local currency, functional currency 是 USD(Cosmetic firm use US dollar as its functional currency. )

所以functional currency = reporting currency 但是不等于 local currency.

----------------------------------------------
努力的时光都是限量版,加油!

185****6682 · 2021年09月24日

补问一下,加拿大子公司自己单家报表的reporting currency是什么币种呢

纠纠_品职答疑助手 · 2021年09月25日

嗨,爱思考的PZer你好:


子公司单家的报表就是USD。


----------------------------------------------
加油吧,让我们一起遇见更好的自己!

  • 2

    回答
  • 0

    关注
  • 477

    浏览
相关问题

NO.PZ2018111303000056 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Please calculate the amounts of Cosmetic firm ‘s Fixeassets anaccount receivable reporteon Ulta Beauty’s financistatements on 31 cember 2016 A.$188 for fixeassets an$27.59 for account receivable B.$178 for fixeassets an$27.59 for account receivable C.$146.85 for fixeassets an$29.14 for account receivable C is correct.考点Tempormetho析当母公司用的货币和functioncurrency是一样的时候,即RC=FC≠LC时,我们使用tempormetho转换子公司的财报。在tempormetho法下,monetary assets和monetary liabilities用的是current rate来转换,Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。Fixeassets是属于non-monetary assets,所以(200-35)*0.89=146.85(题干假设固定资产是公司成立时购买的,所以用2015.12.31汇率)account receivable 是属于monetary asset, 所以31*0.94=29.14 算FA时,虽然用的是 历史的转换率,但其实时期末的值,所以需要减去折旧再*转换率是不?

2024-09-26 20:13 1 · 回答

NO.PZ2018111303000056 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Please calculate the amounts of Cosmetic firm ‘s Fixeassets anaccount receivable reporteon Ulta Beauty’s financistatements on 31 cember 2016 A.$188 for fixeassets an$27.59 for account receivable B.$178 for fixeassets an$27.59 for account receivable C.$146.85 for fixeassets an$29.14 for account receivable C is correct.考点Tempormetho析当母公司用的货币和functioncurrency是一样的时候,即RC=FC≠LC时,我们使用tempormetho转换子公司的财报。在tempormetho法下,monetary assets和monetary liabilities用的是current rate来转换,Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。Fixeassets是属于non-monetary assets,所以(200-35)*0.89=146.85(题干假设固定资产是公司成立时购买的,所以用2015.12.31汇率)account receivable 是属于monetary asset, 所以31*0.94=29.14 用于计算的资产负债都是年末的值,但是恶性通胀那一节比较多考虑了增长率,用到了平均值,这两个概念比较混淆,老师能不能讲一下是否转换时怎么区别

2024-06-05 20:22 1 · 回答

NO.PZ2018111303000056 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Please calculate the amounts of Cosmetic firm ‘s Fixeassets anaccount receivable reporteon Ulta Beauty’s financistatements on 31 cember 2016 A.$188 for fixeassets an$27.59 for account receivable B.$178 for fixeassets an$27.59 for account receivable C.$146.85 for fixeassets an$29.14 for account receivable C is correct.考点Tempormetho析当母公司用的货币和functioncurrency是一样的时候,即RC=FC≠LC时,我们使用tempormetho转换子公司的财报。在tempormetho法下,monetary assets和monetary liabilities用的是current rate来转换,Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。Fixeassets是属于non-monetary assets,所以(200-35)*0.89=146.85(题干假设固定资产是公司成立时购买的,所以用2015.12.31汇率)account receivable 是属于monetary asset, 所以31*0.94=29.14 题干中operates solely不是子公司独立运作的意思吗?那不就用current metho 求指导

2023-02-27 22:10 1 · 回答

NO.PZ2018111303000056 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Please calculate the amounts of Cosmetic firm ‘s Fixeassets anaccount receivable reporteon Ulta Beauty’s financistatements on 31 cember 2016 A.$188 for fixeassets an$27.59 for account receivable B.$178 for fixeassets an$27.59 for account receivable C.$146.85 for fixeassets an$29.14 for account receivable C is correct.考点Tempormetho析当母公司用的货币和functioncurrency是一样的时候,即RC=FC≠LC时,我们使用tempormetho转换子公司的财报。在tempormetho法下,monetary assets和monetary liabilities用的是current rate来转换,Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。Fixeassets是属于non-monetary assets,所以(200-35)*0.89=146.85(题干假设固定资产是公司成立时购买的,所以用2015.12.31汇率)account receivable 是属于monetary asset, 所以31*0.94=29.14 这边的fixeasset为什么是要算上折旧呀?不是直接200*0.89么

2022-12-24 17:52 1 · 回答

NO.PZ2018111303000056 如题。

2021-12-26 16:29 1 · 回答