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
上图 考虑了折扣。本题不考虑折扣。除了排除选项，还有什么原因呢？若是追溯历史按时点算，那么购买资产当时都是不含有折扣的。而上图算了折扣，说明过了一年，记在账上的金额是 （FA-折扣）*购买时点汇率。而本题记在账上的金额理应也是如此啊。
