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xiaoe · 2023年08月25日

B为什么错

NO.PZ2023040501000079

问题如下:

Sunjet Airlines Ltd. (Sunjet), a US-based “no frills” carrier. Nanuk Air Inc. (Nanuk) is a Canadian carrier that Sunjet purchased several years ago. Nanuk, which prepares its translated statements using the current rate method. Napier also asks Cameron what effect Nanuk’s translated statements will have on Sunjet’s other comprehensive income for the current year.

Cameron pulls out some exchange rate data (Exhibit 2).


The best answer to Napier’s question about the effect of Nanuk on Sunjet’s other comprehensive income is that Nanuk’s:

选项:

A.

net asset exposure will generate a re-measurement gain.

B.

net liability exposure will generate a re-measurement gain.

C.

net asset exposure will generate a re-measurement loss.

解释:

C is correct. Nanuk is translated under the current rate method, so its translational exposure is its net asset position. The weakening CAD (see Exhibit 2) will generate a re-measurement loss in Sunjet’s other comprehensive income.

A is incorrect. It is the net asset position that is exposed to exchange fluctuations under the current rate method. Per Exhibit 2, the CAD is depreciating vs. the USD so would generate a loss. Candidates may think the CAD is strengthening.

B is incorrect. Nanuk’s net monetary liability position would generate a re-measurement gain under the temporal method, but it is the net asset position that is exposed to exchange fluctuations under the current rate method.

如果是CurrentMethod,liability不也是用最新汇率来转换么,最新汇率下跌,欠钱少了,net liability应该是一个gain啊。

1 个答案

王园圆_品职助教 · 2023年08月25日

同学你好,首先,在current rate method下,exposure肯定是net asset不可能是net liabilities的,请看以下讲义截图黄色部分,所以B前半句就错了

另外在汇率变小的情况下,exposure = equity * 汇率肯定两年之间会变小而不是变大,那就是产生了损失而不是gain,所以C对

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NO.PZ2023040501000079 问题如下 Sunjet Airlines Lt (Sunjet), a US-base“no frills” carrier. Nanuk Air In(Nanuk) is a Canacarrier thSunjet purchaseseveryears ago. Nanuk, whiprepares its translatestatements using the current rate metho Napier also asks Cameron wheffeNanuk’s translatestatements will have on Sunjet’s other comprehensive income for the current year.Cameron pulls out some exchange rate ta (Exhibit 2).The best answer to Napier’s question about the effeof Nanuk on Sunjet’s other comprehensive income is thNanuk’s: A.net asset exposure will generate a re-measurement gain. B.net liability exposure will generate a re-measurement gain. C.net asset exposure will generate a re-measurement loss. C is correct. Nanuk is translateunr the current rate metho so its translationexposure is its net asset position. The weakening C(see Exhibit 2) will generate a re-measurement loss in Sunjet’s other comprehensive income.A is incorrect. It is the net asset position this exposeto exchange fluctuations unr the current rate metho Per Exhibit 2, the Cis preciating vs. the USso woulgenerate a loss. Cantes mthink the Cis strengthening.B is incorrect. Nanuk’s net monetary liability position woulgenerate a re-measurement gain unr the tempormetho but it is the net asset position this exposeto exchange fluctuations unr the current rate metho Translation G/L都是因为并表所产生的G/L,都是UnrealizeG/L,tempormetho的translation G/L确实是计入了I/S表,但由于它只是由于并表产生的,未来还会依然随汇率变化而持续变化,所以它也确实是一个unrealizeG/L。那为啥说是计入I/S呢?

2024-06-23 17:06 1 · 回答