为什么不是current

问题如下：

If the euro is chosen as the Ukraine subsidiary’s functional currency, Eurexim will translate its fixed assets using the:

选项：

average rate for the reporting period.

rate in effect when the assets were purchased.

rate in effect at the end of the reporting period.

解释：

B is correct.

If the parent’s currency is chosen as the functional currency, the temporal method must be used. Under the temporal method, fixed assets are translated using the rate in effect at the time the assets were acquired.

考点：temporal method

解析：

如果母公司货币是子公司的functional currency，那么，应选择temporal method。

temporal method固定资产是用【取得资产时候】的历史汇率转换。