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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.

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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。


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加油吧,让我们一起遇见更好的自己!

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