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廖廖酱 · 2023年03月17日

题目有个地方不理解

NO.PZ2018111303000052

问题如下:

Felix is an CFA, work on the Equity investment company, one of the companies he follows, PZ Company, is based in China and complies with IFRS, Felix has found that PZ used 150 RMB million of its own cash and borrowed an equal amount to open a subsidiary in USA, the funds were converted into US dollars on 31 December 2018 at an exchange rate of 1 RMB= 6.9 US dollars, PZ also purchase 500$ million fixed asset and 200$ inventories.

If the RMB is chosen as the subsidiary’s functional currency, PZ will translate its fixed assets using the rate:

选项:

A.

at the end of the reporting date

B.

when the assets were purchased

C.

of the average rate

解释:

B is correct.

考点:temporal method

解析:

如果RMB是functional currency, 那么functional currency就和reporting currency是一样的,就选择temporal method,所以固定资产是用购买资产时候的汇率转换。

PZ Company, is based in China and complies with IFRS, 老师您好,题目中说PZ是在中国成立的公司,但是遵守IFRS,请问下那他这个functional currency还是RMB么?遵守的是国外的IFRS。

1 个答案
已采纳答案

王园圆_品职助教 · 2023年03月17日

同学你好,请看以下讲义截图对functional currency 和presentation currency的区别

我们举个最通俗的例子

那么多在美国上市的中概股公司,他们为了披露财报都会遵守US GAAP(也就是讲义中的presentation currency),但是他们依然主要在中国境内完成各项生产活动,他们的functional currency依然是人民币,所以同理这里PZ也应该functional currency是RMB哦