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anny11 · 2021年11月20日

reporting ccy 不是美元吗?为什么说functinal ccy和reporting ccy一样

NO.PZ2018111303000069

问题如下:

Scenery manufacturer is a CHINA-based company, Scenery has a subsidiary, XZZ, operates in US, XZZ was acquired in 2018 and has never paid a dividend. It records inventory using the FIFO method. RMB is expecting depreciation in the future.

Flexi, CFA, he gathers XZZ’s financial statements and the RMB/US dollar exchange rates in the following table:

If the RMB were chosen as the functional currency for XZZ in 2018, Scenery’s shareholders’ exposure will be:

选项:

A.

-5

B.

2,145      

C.

860

解释:

A is correct.

考点:exposure

解析:

如果RMB是functional currency, 说明functional currency = reporting currency, 我们选择temporal method.

Exposure= monetary assets – monetary liability =210+300-270-245=-5,负号代表exposure为净负债的头寸

reporting ccy 不是美元吗?为什么说functinal ccy和reporting ccy一样

1 个答案

袁园_品职助教 · 2021年11月20日

嗨,从没放弃的小努力你好:


题目中说“Scenery manufacturer is a CHINA-based company”,这是一家中国公司,reporting currency是RMB。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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