NO.PZ2018111303000066
问题如下：
PZ company is a US-based company with US GAAP. PZ also has two European subsidiaries: LI financial service and HE financial consultant. Felix, CFA, he has prepared the forecast PZ’s 2018 financial statement:
Felix is forecasting LI financial service will report 3,500 in sales and 1,500 in cost of sales in 2018, If PZ choose current rate method to translate the results of subsidiary LI into US dollar，please calculate the gross profit margin in 2018:
选项：
A.
0.43
B.
0.65
C.
0.57
解释：
C is correct.
考点：current method
解析：在current method下，I/S里的数字都是用average rate来转换，分子分母同时乘以一个相同的数字，分数的值是不变的，也就是说转换前和转换后，gross profit margin 都是一样的。
（3,500-1,500）/3,500=0.57
题目中怎样算出损益表数据？
