两个公司的LC是欧元，RC是美元，

问题如下：

PZ company is a US-based company complies with US GAAP. PZ also has two European subsidiaries: LI financial service and HE financial consultant. If PZ chooses current rate method to translate subsidiary LI's financial statements into US dollar and temporal method to translate subsidiary HE's financial statements into US dollar, the euro is the functional currency for:

选项：

A.

LI financial service.

B.

HE financial consultant.

C.

both LI and HE

解释：

A is correct.

考点：current method & temporal method

解析：

如果是current method，local currency = functional currency

如果是 temporal method，functional currency = reporting currency

两个公司的LC是欧元，RC是美元，

所以LI 的functional currency是欧元

HE的functional currency是美元

选项A正确。