NO.PZ202208300100000503
问题如下：
Which of the following best describes the effect on Thames’s financial statements of the payment terms related to the landing fees in Spain? Thames would:
选项：
A.report an unrealized exchange loss at year-end.
B.defer recognizing any currency effects until the payable is paid.
C.adjust the landing fees expense to reflect the change in exchange rate when they are paid.
解释：
Solution
A is correct. Between incurring the fees and the year-end, the EUR appreciated against the GBP (GBP0.7400/EUR to GBP0.7500/EUR), and Thames would report an unrealized loss (from holding a liability in an appreciating currency) in net income. The payable would be originally recorded when the landing fees were incurred during the final quarter (GBP0.7400) but revalued at year-end to GBP0.7500; an increase in a liability results in a loss.
B is incorrect. FX gains/losses from payables (monetary liabilities) are reported in the period they occur even if not realized.
C is incorrect. The expense would not be adjusted. The choice to not pay it immediately and incur a payable is a financing decision, and the gains and losses from that are not adjusted to the operating cost.
中文解析：
这道题考查的是外汇交易。
题干说Thames是一家相对较新的航空公司，遵从IFRS。在年底（12月31日），T公司在西班牙有一笔巨大的未偿款项，这与最后一个季度的着陆费有关。该公司将在2月28日的到期日全额支付了该笔款项。C同学观察到，从成本发生到年底，eur到gbp的汇率也发生了变化，如图1所示。其中最后一个季度的平均汇率GBP/EUR为0.74,12月31日汇率GBP/EUR为0.75。
接下来题目问，以下哪一种方法最好地描述了关于西班牙着陆费相关的支付条件对T公司财务报表的影响。
这道题和1.1是一样的考点，以外币计价的交易（如收入、应收账款、应付账款等）都是以交易日当天的即期汇率计价的，即将以外币计价的交易金额按交易日当天的即期汇率转换成本国货币记在财务报表中。但是如果交易日和付款日不是同一天，这时就存在外汇风险，形成汇兑损益，该汇兑损益计入当期利润表中。
A选项正确。费用发生时汇率为GBP/EUR 0.7400，报告日是汇率为0.7500。记账本位币是英镑，欧元是外币。外币是升值的，应付款项在最后一季度按照GBP0.7400的着陆费进行记账，但在年底重估调整为GBP0.7500，负债增加会导致损失，所以T公司将报告净收入的未实现损失。
B选项错误，应付款项（货币负债）的外汇损益即使没有实现，也要在其发生期间报告。
C选项错误，该费用将不会被调整。选择不立即支付，而是作为应付账款是一种融资决定，应付账款的外汇损益不影响经营费用。
为什么不按照支付日2月28日的汇率进行计算
