每年年中不也有资产负债表日吗，为什么默认NVK 3million是年底呢

NO.PZ201812100100000409 问题如下 Baseon Exhibit 1 anNote 4 in Exhibit 2, the totintangible assets on Ngcorp’s balansheet of 31 cember 2016 are closest to: A.₤B12.54 million. B.₤B12.71 million. C.₤B13.04 million. B is correct.Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million.解析N公司的functioncurrency和母公司不同，应该用current rate metho换报表，N公司的intangible asset用current rate转换，即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million，那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤ 题目说Note 4: The 2016 consolitebalansheet inclus Ngcorp’s totintangible assets of NVK3 million, whiwere aeto Ngcorp’s balansheet on 15 July 2016. 《-- 这里明确提及7月15日转换的。既然这里用current metho我的理解是“current the moment of translation = 15th July\" 。 请问为啥用年底的汇率呢？

NO.PZ201812100100000409问题如下 Baseon Exhibit 1 anNote 4 in Exhibit 2, the totintangible assets on Ngcorp’s balansheet of 31 cember 2016 are closest to: A.₤B12.54 million.B.₤B12.71 million.C.₤B13.04 million. B is correct.Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million.解析N公司的functioncurrency和母公司不同，应该用current rate metho换报表，N公司的intangible asset用current rate转换，即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million，那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B上几题都有计算CPI带来的变化，这题为何不计算了吗？

NO.PZ201812100100000409 有哪位助教手写一下解题思路，我被上一小文干倒了，现在看 这俩题分不清东南西北了。救救孩子吧，他怎么那么难/

NO.PZ201812100100000409 ₤B12.71 million. ₤B13.04 million. B is correct. Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million. 解析N公司的functioncurrency和母公司不同，应该用current rate metho换报表，N公司的intangible asset用current rate转换，即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million，那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B这算不算是用了年底的fv不该3•2016年底的汇率再除以7/15的汇率嘛？