开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

yuqijeffery · 2022年07月02日

请问存货为什么不能用average rate？AP的current rate为什么是7？

  1. CFA II
  2. FRA

NO.PZ2018111303000072

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 XZZ using the temporal method to translate financial statement into RMB, Scenery’s consolidated financial statement will most likely include XZZ’s:

选项：

A.

RMB4,258 million in inventory

B.

RMB1,877 Accounts payable

C.

RMB41,190 million in revenues.

解释：

A is correct.

考点：temporal method

解析：如果使用temporal method， 存货用历史汇率来转换 650*6.55=4,258。

请问存货为什么不能用average rate？AP的current rate为什么是7？

添加评论
1 个答案
已采纳答案

袁园_品职助教 · 2022年07月03日

嗨，努力学习的PZer你好：


AP是Monetary Assets/Liabilities,所以应该用current rate，current rate是指转换日的汇率，所以要用2018年12月31日，为7.

存货是用非货币性资产，temporal method下应该是用historical rate。所以是用inventory获得时的历史平均汇率。那个average rate是2017年12月31日-2018年12月31日之间的平均汇率，并不是inventory的历史平均汇率，所以两个相比明显6.55的要更加接近历史汇率哦

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 1

    回答

  • 0

    关注

  • 448

    浏览
相关问题

NO.PZ2018111303000072 问题如下 Scenery manufacturer is a CHINA-basecompany, Scenery ha subsiary, XZZ, operates in US, XZZ wacquirein 2018 anhnever paia vin It recor inventory using the FIFO metho RMB is expecting preciation in the future.Flexi, CFhe gathers XZZ’s financistatements anthe RMB/US llexchange rates in the following table:If XZZ using the tempormethoto translate financistatement into RMScenery’s consolitefinancistatement will most likely inclu XZZ’s: A.RMB4,258 million in inventory B.RMB1,877 Accounts payable C.RMB41,190 million in revenues. A is correct.考点tempormetho析如果使用tempormetho 存货用历史汇率来转换 650*6.55=4,258。 强化班tempormetho频后半部分老师讲解了tempormetho，存货和COGS需分别根据FIFO、LIFO或weighteavg进行区分计算。本题中存货用FIFO且并未说明要以存货产生期间平均汇率进行计算，为什么要用weighteavg而不是根据FIFO确认的current rate？如果不考虑题干中所提的FIFO计价方式，那应该如何判断存货和COGS在不同计价方式下的计算所采用的汇率？

2024-04-17 06:03 1 · 回答

NO.PZ2018111303000072问题如下 Scenery manufacturer is a CHINA-basecompany, Scenery ha subsiary, XZZ, operates in US, XZZ wacquirein 2018 anhnever paia vin It recor inventory using the FIFO metho RMB is expecting preciation in the future.Flexi, CFhe gathers XZZ’s financistatements anthe RMB/US llexchange rates in the following table:If XZZ using the tempormethoto translate financistatement into RMScenery’s consolitefinancistatement will most likely inclu XZZ’s: A.RMB4,258 million in inventoryB.RMB1,877 Accounts payableC.RMB41,190 million in revenues. A is correct.考点tempormetho析如果使用tempormetho 存货用历史汇率来转换 650*6.55=4,258。 收入用AR来算得C没错呀

2023-06-16 16:30 1 · 回答

NO.PZ2018111303000072 问题如下 Scenery manufacturer is a CHINA-basecompany, Scenery ha subsiary, XZZ, operates in US, XZZ wacquirein 2018 anhnever paia vin It recor inventory using the FIFO metho RMB is expecting preciation in the future.Flexi, CFhe gathers XZZ’s financistatements anthe RMB/US llexchange rates in the following table:If XZZ using the tempormethoto translate financistatement into RMScenery’s consolitefinancistatement will most likely inclu XZZ’s: A.RMB4,258 million in inventory B.RMB1,877 Accounts payable C.RMB41,190 million in revenues. A is correct.考点tempormetho析如果使用tempormetho 存货用历史汇率来转换 650*6.55=4,258。 想多问一下，vintempor和current rate方法下分别用什么时刻的汇率呀

2022-08-22 02:45 1 · 回答

老师好，如果题目中不说average inventory FX ,如果用FIFO 去判断的话， 是否inventory 在Tempormetho下是用 去转换？ 因为OL下是COGS， NEW 下是Inventory?

2020-04-29 18:36 1 · 回答