我对题目中的汇率表现形式感到疑惑

问题如下：

Which of the following statements about the effect of the change in the USD to GBP exchange rate during the year is most accurate? Operating income for Thames would:

选项：

A.increase because of the positive effect on revenues. B.increase because of the positive effect on operating costs. C.decrease because of the negative effect on operating costs.

解释：

Solution

C is correct. Thames incurs fuel and lease costs in USD. During the year, the USD has strengthened relative to the GBP (from GBP0.6400/USD to GBP0.6800/USD), thereby making purchases (costs) in USD more expensive for Thames and thus decreasing operating income.

A is incorrect. The strengthening USD would not significantly affect revenues because most sales are in GBP.

B is incorrect. The USD strengthened thereby increasing the costs incurred in USD and decreasing operating margins.