在temporal method下,固定资产不是也会用历史成本计量吗？

问题如下：

Nakiska’s comment about the key performance metrics is least accurate with respect to the:

选项：

A.fixed asset turnover.

B.operating margin.

C.current ratio.

解释：

A is correct.

B is incorrect. Under the current rate all revenues and expenses are translated at the average rate for the year, so ratios only involving income statement numbers, like the operation margin, will be unaffected by translation.

C is incorrect. All assets and liabilities are translated at the closing rate. Therefore, all ratios involving only asset and liability numbers, like the current ratio, will be unaffected by translation.