开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

郝王爷 · 2023年05月11日

不考虑只并购了半年吗?

* 问题详情,请 查看题干

NO.PZ202304050100007201

问题如下:

(1) The net income or loss (in thousands) from the Val Blanc subsidiary that was included in Nation's income for 2010 is closest to:

选项:

A.

–$957.

B.

–$791.

C.

–$961.

解释:

The functional currency for the Val Blanc subsidiary is the euro because the resort operates independently and attracts European tourists. The prices are set in euros, and the resort is also financed in euros. Therefore, the financial statements would be translated using the current rate method. Under the current rate method, the net earnings (loss) is calculated using the average rate for the July–December 2010 period: €725 thousand loss*$1.3198/€1 = –$957 thousand.

不考虑只并购了半年吗?

1 个答案

王园圆_品职助教 · 2023年05月11日

同学你好,答案确实只考虑了半年的NI啊,你是不是看错了

以下是题目截图。对应解析”Under the current rate method, the net earnings (loss) is calculated using the average rate for the July–December 2010 period: €725 thousand loss*$1.3198/€1 = –$957 thousand.“