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?