RT

问题如下：

The functional currency for Triofind-A’s sale of mobile phones to a customer in Certait is the:

选项：

A.

Certait real.

B.

Norvolt euro.

C.

Abuelio peso

解释：

C is correct.

The functional currency is the currency of the primary economic environment in which an entity operates. Abuelio is Triofind-A’s primary economic environment, and its currency is the Abuelio peso (ABP). Another important factor used to determine the functional currency is the currency that mainly influences sales prices for goods and services. The fact that Triofind-A prices its goods in Abuelio pesos supports the case for the ABP to be the functional currency.

考点：functional currency判断

解析：functional currency是企业主要运营的经济环境所使用的货币。Abuelio是A公司经营所处的主要经济环境，Abuelio所用货币是Abuelio peso。

另一个决定functional currency的重要因素是：是什么货币主要影响企业销售产品或者提供服务的价格。A公司使用Abuelio pesos作为其产品的定价货币，因此A公司的functional currency是Abuelio peso。