为什么the current rate method will give higher gross profit to the parent company if the subsidiary’s currency is depreciating

NO.PZ2023040501000075 问题如下 Peo Ruiz is analyst for a cret rating agency. One of the companies he follows, Eurexim Sis basein Franancomplies with InternationFinanciReporting Stanr (IFRS). Ruiz hlearnethEurexim useEUR220 million of its own cash anborroweequamount to open a subsiary in Ukraine. Ukraine is not currently in a hyperinflationary environment, but Ruiz is concerneththis situation coulchange. Ruiz also believes the euro will appreciate against the hryvnia for the foreseeable future.Given Ruiz’s belief about the rection of exchange rates, Eurexim’s gross profit margin woulhighest if it accounts for the Ukraine subsiary’s inventory using: A.FIFO anthe tempormetho B.FIFO anthe current rate metho C.weighteaverage cost anthe tempormetho Ruiz expects the EUR to appreciate against the Uanexpects some inflation in the Ukraine. In inflationary environment, FIFO will generate a higher gross profit thweighteaverage cost. For either inventory choice, the current rate methowill give higher gross profit to the parent company if the subsiary’s currenis preciating. Thus, using FIFO antranslating using the current rate methowill generate a higher gross profit for the parent company, Eurexim Sthany other combination of choices. Revenue大家都用的Avg，问题出在COGS上，B用的是Avg，C用的是Weight，这两个汇率看不出大小吧，加权平均和平均如何比，题干没有信息

NO.PZ2023040501000075问题如下 Peo Ruiz is analyst for a cret rating agency. One of the companies he follows, Eurexim Sis basein Franancomplies with InternationFinanciReporting Stanr (IFRS). Ruiz hlearnethEurexim useEUR220 million of its own cash anborroweequamount to open a subsiary in Ukraine. Ukraine is not currently in a hyperinflationary environment, but Ruiz is concerneththis situation coulchange. Ruiz also believes the euro will appreciate against the hryvnia for the foreseeable future.Given Ruiz’s belief about the rection of exchange rates, Eurexim’s gross profit margin woulhighest if it accounts for the Ukraine subsiary’s inventory using: A.FIFO anthe tempormethoB.FIFO anthe current rate methoC.weighteaverage cost anthe tempormetho Ruiz expects the EUR to appreciate against the Uanexpects some inflation in the Ukraine. In inflationary environment, FIFO will generate a higher gross profit thweighteaverage cost. For either inventory choice, the current rate methowill give higher gross profit to the parent company if the subsiary’s currenis preciating. Thus, using FIFO antranslating using the current rate methowill generate a higher gross profit for the parent company, Eurexim Sthany other combination of choices. 为什么母公司相对子公司币种升值就说明汇率历史大现在小？我都搞不清是要干什么了，是要把子公司的乌克兰元转换成欧元吗？那欧元升值，两个货币的差距不就更大了，汇率不是应该变大了吗？

NO.PZ2023040501000075 问题如下 Peo Ruiz is analyst for a cret rating agency. One of the companies he follows, Eurexim Sis basein Franancomplies with InternationFinanciReporting Stanr (IFRS). Ruiz hlearnethEurexim useEUR220 million of its own cash anborroweequamount to open a subsiary in Ukraine. Ukraine is not currently in a hyperinflationary environment, but Ruiz is concerneththis situation coulchange. Ruiz also believes the euro will appreciate against the hryvnia for the foreseeable future.Given Ruiz’s belief about the rection of exchange rates, Eurexim’s gross profit margin woulhighest if it accounts for the Ukraine subsiary’s inventory using: A.FIFO anthe tempormetho B.FIFO anthe current rate metho C.weighteaverage cost anthe tempormetho Ruiz expects the EUR to appreciate against the Uanexpects some inflation in the Ukraine. In inflationary environment, FIFO will generate a higher gross profit thweighteaverage cost. For either inventory choice, the current rate methowill give higher gross profit to the parent company if the subsiary’s currenis preciating. Thus, using FIFO antranslating using the current rate methowill generate a higher gross profit for the parent company, Eurexim Sthany other combination of choices. 何老师课上讲的是根据物价水平来判断。如果有物价上涨的趋势，那么FIFO 和 weight average cost 相比，FIFO 的成本更低，对应COGS也更低，（即COGS: FIFO weight average cost ）这个可以理解。但是题目中还有汇率变化的前提，题目中外币汇率的变化趋势是H CR，那么在Temper rate 前提下，对应汇率转化时，FIFO对应历史汇率转化COGS更大，但是 weight average cost 是用加权平均汇率转化的,COGS更小。（即COGS: FIFO weight average cost ）这两个结论似乎是相反的，综合A.C ，似乎没有理解，请老师指点一下，谢谢