NO.PZ201602060100001602
问题如下:
To account for its foreign operations, Romulus has most likely designated the euro as the functional currency for:
选项:
A.Julius only.
B.Augustus only.
C.both Julius and Augustus.
解释:
A is correct.
If the current rate method is being used (as it is for Julius), the local currency (euro) is the functional currency. When the temporal method is being used (as it is for Augustus), the parent company’s currency (US dollar) is the functional currency.
考点:current method&temporal method
解析:
如果是current method,local currency = functional currency.
如果是temporal method,functional currency = Reporting currency
所以选项A正确。
两个都是欧元区,为啥不选aug?因为她用temporal ?---意思是不独立?-不能用current?