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manman · 2023年09月03日

在temporal method下，inventory转换用历史汇率；但题目给出了temporal method和FIFO计量

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ201602060100001705

问题如下：

If Acceletron’s financial statements are translated into US dollars using the temporal method, Redline’s consolidated financial statements will most likely include Acceletron’s:

选项：

A.

USD336 million in inventory.

B.

USD956 million in fixed assets.

C.

USD152 million in accounts receivable.

解释：

B is correct.

Under the temporal method, inventory and fixed assets would be translated using historical rates. Accounts receivable is a monetary asset and would be translated at year-end (current) rates. Fixed assets are found as (1,000 × 0.568) + (640 × 0.606) = USD 956 million.

考点：temporal method

解析：temporal method下：

inventory and fixed assets ：用历史汇率转换，且是取得资产时候的历史汇率。

Accounts receivable：用current rate转换。

Fixed assets=(1,000 × 0.568) + (640 × 0.606) = USD 956 million

在temporal method下，inventory转换用历史汇率；但题目给出了temporal method和FIF O，为啥存货转换不用当前汇率？

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1 个答案

王园圆_品职助教 · 2023年09月03日

同学你好，temporal method下non-monetary asset应该用取得该资产时候的历史汇率来转换该资产

但是，存货的取得不是一天完成的，而是在会计期间缓慢的逐渐的发生的，所以即便是使用的FIFO方法，期末的存货也不会都是最后一天取了剩下的，而是由不同时期剩余的存货共同构成的

所以转换的时候，应该用“weighted-average rate when inventory was acquired”这个项目的汇率来转换才是最准确的哦

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