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

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。

添加评论
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。

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

  • 1

    回答

  • 1

    关注

  • 296

    浏览
相关问题

NO.PZ2018111303000061 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm uses US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:If the functioncurrenwere change please calculate the balansheet exposure: A.178 B.156 C.151 C is correct.考点 current methoexposure。解析之前美元是functioncurrency，即LC≠FC=RC，我们选择tempormetho现在如果FC改变，即使用current rate metho行转换。所以exposure=TA-TL=586-162-273=151 1.采用FC，LC不等于Fc=RC,Tempormol,exposure是MA-ML2.FC改变（什么叫FC改变？是不是不采用FC的意思）3.不采用FC，LC=FC=RC（这里FC还等于RC吗？），采用current mol，exposure=TA-TL

2024-10-14 13:23 1 · 回答

NO.PZ2018111303000061问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm uses US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:If the functioncurrenwere change please calculate the balansheet exposure:A.178B.156C.151C is correct.考点 current methoexposure。解析之前美元是functioncurrency，即LC≠FC=RC，我们选择tempormetho现在如果FC改变，即使用current rate metho行转换。所以exposure=TA-TL=586-162-273=151​老师想请问下这道题的考点是不是因为从tempormetho换到current metho然后current metho exposure是MA—ML，并且在tempormethocurrent metho,B/S全部用current rate，所以这道题算expousure 可以直接拿MA—ML就行了，不需要在乘一个current rate，可以这样理解嘛？

2024-09-29 12:33 1 · 回答

NO.PZ2018111303000061 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm uses US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:If the functioncurrenwere change please calculate the balansheet exposure: A.178 B.156 C.151 C is correct.考点 current methoexposure。解析之前美元是functioncurrency，即LC≠FC=RC，我们选择tempormetho现在如果FC改变，即使用current rate metho行转换。所以exposure=TA-TL=586-162-273=151 这道题是这么理解吗？原先报表的计价货币是US变functioncurrency，就是直接把报表的计价货币从US接改为CA且数字不变（与汇率无关）。

2024-07-17 22:21 1 · 回答

NO.PZ2018111303000061 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm uses US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:If the functioncurrenwere change please calculate the balansheet exposure: A.178 B.156 C.151 C is correct.考点 current methoexposure。解析之前美元是functioncurrency，即LC≠FC=RC，我们选择tempormetho现在如果FC改变，即使用current rate metho行转换。所以exposure=TA-TL=586-162-273=151 在TemporMetho面，exposure to translation 公式是 Monetary Asset - MonetrLiability吧，那为啥我们要用totasset 586去减呢

2023-10-02 10:55 1 · 回答

NO.PZ2018111303000061问题如下Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm uses US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:If the functioncurrenwere change please calculate the balansheet exposure:A.178B.156C.151C is correct.考点 current methoexposure。解析之前美元是functioncurrency，即LC≠FC=RC，我们选择tempormetho现在如果FC改变，即使用current rate metho行转换。所以exposure=TA-TL=586-162-273=151直接相減把exposures算出來就好？不用進行匯率換算？

2022-12-13 13:33 1 · 回答