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lea · 2023年03月05日

为什么不用7月15的汇率来转换?

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NO.PZ201812100100000409

问题如下:

Based on Exhibit 1 and Note 4 in Exhibit 2, the total intangible assets on Ngcorp’s balance sheet as of 31 December 2016 are closest to:

选项:

A.

₤B12.54 million.

B.

₤B12.71 million.

C.

₤B13.04 million.

解释:

B is correct.

Because Ngcorp has a functional currency that is different from Ambleu’s presentation currency, the intangible assets are translated into Norvoltian kroner using the current rate method. The current ₤B/NVK exchange rate is 4.2374 as of 31 December 2016. Thus, the intangible assets on Ngcorp’s 2016 balance sheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million.

解析:N公司的functional currency和母公司不同,应该用current rate method转换报表,N公司的intangible asset用current rate转换,即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million,那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B

题目说:Note 4: The 2016 consolidated balance sheet includes Ngcorp’s total intangible assets of NVK3 million, which were added to Ngcorp’s balance sheet on 15 July 2016. 《-- 这里明确提及7月15日转换的。既然这里用current method,我的理解是“current at the moment of translation = 15th July" 。 请问为啥用年底的汇率呢?

1 个答案

袁园_品职助教 · 2023年03月06日

嗨,爱思考的PZer你好:


这句话说2016年合并资产负债表包括公司无形资产总额300万挪威元,这个无形资产是2016年7月15日计入资产负债表的。

而current method说的是用转换时的现汇。这个转换时指的是合并报表的时间点,而不是这笔资产入账的时间点。这里2016年的合并报表一般就是报告期结束,12月31日,所以用了当时转换报表的时间点,就是2016年12月31日。

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NO.PZ201812100100000409问题如下 Baseon Exhibit 1 anNote 4 in Exhibit 2, the totintangible assets on Ngcorp’s balansheet of 31 cember 2016 are closest to: A.₤B12.54 million.B.₤B12.71 million.C.₤B13.04 million. B is correct.Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million.解析N公司的functioncurrency和母公司不同,应该用current rate metho换报表,N公司的intangible asset用current rate转换,即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million,那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B上几题都有计算CPI带来的变化,这题为何不计算了吗?

2022-03-24 17:06 1 · 回答

NO.PZ201812100100000409 ₤B12.71 million. ₤B13.04 million. B is correct. Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million. 解析N公司的functioncurrency和母公司不同,应该用current rate metho换报表,N公司的intangible asset用current rate转换,即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million,那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B 每年年中不也有资产负债表日吗,为什么默认NVK 3million是年底呢

2022-02-02 18:00 2 · 回答

NO.PZ201812100100000409 有哪位助教手写一下解题思路,我被上一小文干倒了,现在看 这俩题分不清东南西北了。救救孩子吧,他怎么那么难/

2021-11-15 21:15 1 · 回答

NO.PZ201812100100000409 ₤B12.71 million. ₤B13.04 million. B is correct. Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million. 解析N公司的functioncurrency和母公司不同,应该用current rate metho换报表,N公司的intangible asset用current rate转换,即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million,那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B这算不算是用了年底的fv不该3•2016年底的汇率再除以7/15的汇率嘛?

2021-07-18 11:03 1 · 回答