不应该用资产负债表日的利率吗

问题如下：

Ambleu complies with IFRS, and its presentation currency is the Norvoltian krone (NVK). Ambleu’s two subsidiaries, Ngcorp and Cendaró, have different functional currencies: Ngcorp uses the Bindiar franc (₣B) and Cendaró uses the Crenland guinea (CRG).

Yu first analyzes the following transactions:

Transaction 3: Ambleu imports inventory from Bindiar under 45-day credit terms, and the payment is to be denominated in Bindiar francs.

While analyzing Transaction 3, Yu notes that Ambleu purchased inventory on 1 June 2016 for ₣B27,000/ton. Ambleu pays for the inventory on 15 July 2016. Exhibit 1 presents selected economic data for Bindiar and Crenland.

Based on Exhibit 1, what is the foreign exchange gain resulting from Transaction 3 on the 31 December 2016 financial statements?

选项：

A.

NVK1.70 per ton

B.

NVK90.75 per ton

C.

NVK248.54 per ton

解释：

On Ambleu’s balance sheet, the cost included in the inventory account is the translation of ₣B27,000/ton into Norvoltian krone on the purchase date. Ambleu could have paid this amount on the purchase date but chose to wait 45 days to settle the account. The inventory cost is determined using the ₣B/NVK exchange rate of 4.1779 on the purchase date of 1 June 2016. ₣B27,000/₣B4.1779/NVK = NVK6,462.58/ton

The cash outflow is the amount exchanged from the Norvoltian krone to the Bindiar franc to pay the ₣B27,000/ton owed for the inventory 45 days after the transaction date. This payment uses the ₣B/NVK exchange rate of 4.1790 on the settlement date of 15 July 2016.

₣B 27,000/₣B4.1790 per NVK = NVK6,460.88/ton

Foreign exchange gain = Inventory cost – Cash payment = NVK6,462.58 – NVK6,460.88 = NVK1.70/ton

Thus, Ambleu’s cash outflow is less than the cost included in the inventory account, and NVK1.70/ton is the realized foreign exchange gain relating to this transaction. By deferring payment for 45 days, and because the Bindiar franc decreased in value during this period, Ambleu pays NVK1.70/ton less than the inventory cost on the purchase date of 1 June 2016. Thus, Ambleu will report a foreign exchange gain in its 2016 net income.