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肖瀚 · 2022年08月22日

Dividend

  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。

想多问一下，dividend在temporal 和current rate方法下分别用什么时刻的汇率呀

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袁园_品职助教 · 2022年08月22日

嗨，从没放弃的小努力你好：


宣告发放的股利两种方法下都是使用历史汇率进行转换

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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