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呜啦啦 · 2024年06月05日

什么时候资产、负债项需要取平均值？

  1. CFA II
  2. FRA

NO.PZ2018111303000056

问题如下：

Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm use US dollar as its functional currency. Assume fixed assets were bought when the company was created.

The financial statement information for the years ended 2015 and 2016 on the following table:

Please calculate the amounts of Cosmetic firm ‘s Fixed assets and account receivable reported on Ulta Beauty’s financial statements on 31 December 2016

选项：

A.

$188 for fixed assets and $27.59 for account receivable

B.

$178 for fixed assets and $27.59 for account receivable

C.

$146.85 for fixed assets and $29.14 for account receivable

解释：

C is correct.

考点：Temporal method

解析：当母公司用的货币和functional currency是一样的时候，即RC=FC≠LC时，我们使用temporal method来转换子公司的财报。

在temporal method方法下，monetary assets和monetary liabilities用的是current rate来转换，Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。

Fixed assets是属于non-monetary assets，所以（200-35）*0.89=146.85（题干假设固定资产是公司成立时购买的，所以用2015.12.31汇率）

account receivable 是属于monetary asset, 所以31*0.94=29.14

用于计算的资产负债都是年末的值，但是恶性通胀那一节比较多考虑了增长率，用到了平均值，这两个概念比较混淆，老师能不能讲一下是否转换时怎么区别

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王园圆_品职助教 · 2024年06月05日

同学你好，资产负债作为时点值，正常情况都是用时间点的汇率进行转换的。除了inventory，一般如果题目特别给出了inventory的weighted-average exchange rate for inventory purchase这个信息，才需要特别用这个汇率单独对inventory进行转换

即便是恶性通胀那一章节，也是用的资产负债表日和该资产负债的历史获取日的GPI来做restate的呢，请看以下讲义截图，所以正常也都是用不到平均的GPI信息的。

同样的，也是在restate inventory的时候，可能会有weighted-average GPI for inventory purchase这个信息，此时才需要特别对inventory用这个平均GPI进行restate哦

一般用到平均汇率的，只有利润表的相关项目，和资产负债表是没有关系的，同学注意这个区别就足够了呢

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