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mosquito三颗猫 · 2022年02月02日

请问125.23不应该是站在2017年年底的收入吗？那么2017年年底的数字，是否代表在通胀下的收入？

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NO.PZ201812100100000406

问题如下：

Based on Exhibit 1 and Note 1 in Exhibit 2, the amount that Ambleu should include in its 31 December 2017 revenue from Cendaró is closest to:

选项：

A.

NVK10.60 million.

B.

NVK13.25 million.

C.

NVK19.73 million.

解释：

A is correct.

Crenland experienced hyperinflation from 31 December 2015 to 31 December 2017, as shown by the General Price Index, with cumulative inflation of 128.2% during this period. According to IFRS, Cendaró’s financial statements must be restated for local inflation, then translated into Norvoltian kroner using the current exchange rate. The 2017 revenue from Cendaró that should be included in Ambleu’s income statement is calculated as follows:

Revenue in CRG × (GPI 31 December 2017/GPI average 2017) = Inflation-adjusted revenue in CRG

CRG125.23 million × (228.2/186.2) = CRG153.48 million

Inflation-adjusted revenue in CRG/31 December 2017 exchange rate (CRG/NVK) = Revenue in Norvoltian kroner

CRG153.48 million/14.4810 = NVK10.60 million

解析：考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate method）。C公司当年的revenue是125.23，restate要基于平均值：125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK

请问125.23不应该是站在2017年年底的收入吗？那么2017年年底的数字，是否代表在通胀下的收入？如果是的话，那么进行restate是否意味着先剔除通胀影响，用125.23/（228.2/186.2）？

还是说这种题目，无脑把revenue进行通胀的上调，即125.23＊（228.2/186.2）。 再用current rate计算即可？

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1 个答案

袁园_品职助教 · 2022年02月02日

嗨，爱思考的PZer你好：


125.23＊（228.2/186.2），这个过程已经剔除了通胀影响啊。

125.23代表在通胀下的收入，但是这个收入是个期间的数字（从年初到年末贯穿全年的），所以我们restate的因子是先除了全年的平均GPI=186.2（剔除了通胀影响），然后再转化为年底时点下考虑了通胀的收入，即再*年底的GPI=228.2。

和你说的这个问题没有矛盾哦，是统一的

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