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Johnny.C · 2023年06月11日

这个汇率我看不懂

* 问题详情,请 查看题干

NO.PZ201812100100000403

问题如下:

Based on Exhibit 1, what is the foreign exchange gain resulting from Transaction 3 on the 31 December 2016 financial statements?

选项:

A.

NVK1.70 per ton

B.

NVK90.75 per ton

C.

NVK248.54 per ton

解释:

A is correct.

On Ambleu’s balance sheet, the cost included in the inventory account is the translation of ₤B27,000/ton into Norvoltian krone on the purchase date. Ambleu could have paid this amount on the purchase date but chose to wait 45 days to settle the account. The inventory cost is determined using the ₤B/NVK exchange rate of 4.1779 on the purchase date of 1 June 2016. ₤B27,000/₤B4.1779/NVK = NVK6,462.58/ton

The cash outflow is the amount exchanged from the Norvoltian krone to the Bindiar franc to pay the ₤B27,000/ton owed for the inventory 45 days after the transaction date. This payment uses the ₤B/NVK exchange rate of 4.1790 on the settlement date of 15 July 2016.

₤B 27,000/₤B4.1790 per NVK = NVK6,460.88/ton

Foreign exchange gain = Inventory cost – Cash payment

= NVK6,462.58 – NVK6,460.88

= NVK1.70/ton

Thus, Ambleu’s cash outflow is less than the cost included in the inventory account, and NVK1.70/ton is the realized foreign exchange gain relating to this transaction. By deferring payment for 45 days, and because the Bindiar franc decreased in value during this period, Ambleu pays NVK1.70/ton less than the inventory cost on the purchase date of 1 June 2016. Thus, Ambleu will report a foreign exchange gain in its 2016 net income.

解析:存货是在2016年6月1日购买的,应付账款为27000₤B,当日汇率是4.1779₤B/NVK,当日的应付账款应该是以本币计价的,所以转换为本币是27,000/4.1779= 6,462.58。2016年7月15日付款,当日汇率是4.1790₤B/NVK,实际支付27,000/4.1790= 6,460.88,比账上所计的A/P少,相当于公司赚了,foreign exchange gain =6,462.58- 6,460.88=1.7

FB是什么,nk又是什么货币。怎么看出来是用除法的

1 个答案

王园圆_品职助教 · 2023年06月12日

FB就是题干第二段中间说的Bindiar franc ₤B

NVK是题干第一段说的Norvoltian krone NVK

这两个都是一种币种而已,同学不认识完全不影响做题,只是做题的时候看的会比较费劲而已,同学适应一下即可,还有和汇率相关的问题,如果实在有困难,也可以在复习完经济学这门课以后再来看,因为经济学对汇率转换会有非常多的涉及


题目说transaction3对公司的报表造成了多少的gain,因为Ambleu公司是母公司,本身用的币种是NVK,交易3是从子公司所在地买入存货,但是45天之后支付的时候需要使用的是Bindiar franc ₤B这种币种


所以题目最后的选项是站在母公司角度,问最后以母公司币种计价的话,可以有多少NVK的gain

表格1中所有汇率都是以FB/NVK来表示的,根据经济学上学的汇率转换方式,要使NVK出现,就需要使用除法,把FB这种支付货币消除,留下母公司币种NVK

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NO.PZ201812100100000403 问题如下 Baseon Exhibit 1, whis the foreign exchange gain resulting from Transaction 3 on the 31 cember 2016 financistatements? A.NVK1.70 per ton B.NVK90.75 per ton C.NVK248.54 per ton A is correct.On Ambleu’s balansheet, the cost incluin the inventory account is the translation of ₤B27,000/ton into Norvoltikrone on the purchase te. Ambleu coulhave paithis amount on the purchase te but chose to wait 45 ys to settle the account. The inventory cost is termineusing the ₤B/NVK exchange rate of 4.1779 on the purchase te of 1 June 2016. ₤B27,000/₤B4.1779/NVK = NVK6,462.58/tonThe cash outflow is the amount exchangefrom the Norvoltikrone to the Binfranc to pthe ₤B27,000/ton owefor the inventory 45 ys after the transaction te. This payment uses the ₤B/NVK exchange rate of 4.1790 on the settlement te of 15 July 2016.₤B 27,000/₤B4.1790 per NVK = NVK6,460.88/tonForeign exchange gain = Inventory cost – Cash payment= NVK6,462.58 – NVK6,460.88= NVK1.70/tonThus, Ambleu’s cash outflow is less ththe cost incluin the inventory account, anNVK1.70/ton is the realizeforeign exchange gain relating to this transaction. ferring payment for 45 ys, anbecause the Binfranc creasein value ring this perio Ambleu pays NVK1.70/ton less ththe inventory cost on the purchase te of 1 June 2016. Thus, Ambleu will report a foreign exchange gain in its 2016 net income.解析存货是在2016年6月1日购买的,应付账款为27000₤B,当日汇率是4.1779₤B/NVK,当日的应付账款应该是以本币计价的,所以转换为本币是27,000/4.1779= 6,462.58。2016年7月15日付款,当日汇率是4.1790₤B/NVK,实际支付27,000/4.1790= 6,460.88,比账上所计的A/P少,相当于公司赚了,foreign exchange gain =6,462.58- 6,460.88=1.7 1/4.179-1/4.2374求出来后乘以27000为啥和答案不一样?

2023-03-21 08:53 1 · 回答

请问这题为什么不用报表日的汇率?当问题怎么问时才需要用报表日汇率进行对比呢?

2020-02-17 21:13 1 · 回答

    如果是Translation G/L 是否就是求CTA?这个时候,INV计算是否就需要用avg Exchage Rate计算?

2019-06-08 13:29 1 · 回答