NO.PZ201812100100000502
问题如下：
Based on Exhibits 1 and 2, the translation adjustment for Triofind-B’s liabilities into Triofind’s presentation currency for the six months ended 31 December 2016 is:
选项：
A.negative.
B.zero.
C.positive.
解释：
A is correct.
The monetary balance sheet items for Triofind-B are translated at the current exchange rate, which reflects that the Borliand dollar weakened during the period relative to the Norvolt euro. The rate as of 30 June 2016 was BRD1.15/NER (or NER0.8696/BRD) and as of 31 December 2016 was BRD1.20/NER (or NER0.8333/BRD). Therefore, notes payable translates to NER416,667 (BRD500,000 × NER/BRD0.8333) as of 31 December 2016, compared with NER434,783 (BRD500,000 × NER/BRD0.8696) as of 30 June 2016. Thus, the translation adjustment for liabilities is negative.
解析：temporal method下monetary asset/liability转换使用current exchange rate，这道题问的是translation adjustment，其实就是问的是这6个月期间，期初转换完的liability和期末转换完的liability的变化量。6个月期间的汇率有变化，所以6个月之前转换的liability金额跟6个月之后的金额肯定不同，这个差额就是translation adjustment。
子公司B的负债转换成NER，六个月前后的汇率分别为1.15BRD/NER和1.20BRD/NER：子公司B的负债只有notes payable一项，转换为NER：2016年6月30日是500,000/1.15=434,783, 2016年12月31日是500,000/1.2=416,667。转换后的金额变小了，是negative adjustment。
1.根据别人的问题 我接着问
你好，转换后Liability下降了，是translation Gain吗？
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Olive_品职助教 · 超过 2 年前
同学你好，单看这一项，确实是translation gain，但是全部报表转换完了是产生translation gain还是loss还得看别的资产和负债。如果只是判断是gain还是loss，可以用exposure来判断。加油！
计算我会啊 但是我的判断就是转换后Liability下降了，是translation Gain
能否直接用TEMPORAL 下 exposure=ma-ml 一般都是＜0来判断是 translation loss 所以是是negative adjustment
2.就是转换后的金额变小了我能算出来 ，但是为啥是negative adjustment。
