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皓月 · 2022年11月09日

我理解current Method下的B/S调整

  1. CFA II
  2. FRA

NO.PZ2018111303000061

问题如下：

Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm uses US dollar as its functional currency. Assume fixed assets were bought when the company was created.

The financial statement information for the years ended 2015 and 2016 on the following table:

If the functional currency were changed, please calculate the balance sheet exposure:

选项：

A.

178

B.

156

C.

151

解释：

C is correct.

考点： current method exposure。

解析：之前美元是functional currency，即LC≠FC=RC，我们选择temporal method。现在如果FC改变，即使用current rate method进行转换。

所以exposure=TA-TL=586-162-273=151

首先，current method下,B/S全部用current rate，这个我没理解错吧？

那 I/S呢，我就好迷糊了。

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1 个答案

袁园_品职助教 · 2022年11月09日

嗨，努力学习的PZer你好：


B/S里面Asset、liability都是current rate，equity作为一个整体是current rate，但每个科目不是，capital是历史汇率，R/E是调平项。I/S表里面是用average rate。记住下面这两张表的对比。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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