current 或者 temporal method 判断

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 accounts receivable using the rate:

选项：

A.

of the current rate

B.

of the average rate

C.

of the historical rate

解释：

A is correct.

考点：temporal method

解析：

其实无论是用temporal method 还是current method，对于AR都是用current rate来转换的。