开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Sofia nice · 2025年01月31日

有点模糊

  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

我的理解是，固定资产虽然有折旧，但是题目中都用两个科目分别列示，为啥计算的时候要把他们抵消后去列示呢？感觉这个地方好像不严谨

添加评论
1 个答案

王园圆_品职助教 · 2025年01月31日

同学你好，有的公司确实是会在B/S表上列示固定资产的原值和累计折旧的

但是对于公司实际的资产来说，其实就是原值减去累计折旧后的固定资产净值才是真正计入Asset的一部分，所以转换公司固定资产的时候，肯定也只需要对固定资产净值进行转换即可，没有必要把原值和累计折旧分别再转换一遍了哦。题目这里这样转换是没有问题的哦

  • 1

    回答

  • 0

    关注

  • 3

    浏览
相关问题

NO.PZ2018111303000056 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Please calculate the amounts of Cosmetic firm ‘s Fixeassets anaccount receivable reporteon Ulta Beauty’s financistatements on 31 cember 2016 A.$188 for fixeassets an$27.59 for account receivable B.$178 for fixeassets an$27.59 for account receivable C.$146.85 for fixeassets an$29.14 for account receivable C is correct.考点Tempormetho析当母公司用的货币和functioncurrency是一样的时候，即RC=FC≠LC时，我们使用tempormetho转换子公司的财报。在tempormetho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。Fixeassets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 算FA时，虽然用的是 历史的转换率，但其实时期末的值，所以需要减去折旧再*转换率是不？

2024-09-26 20:13 1 · 回答

NO.PZ2018111303000056 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Please calculate the amounts of Cosmetic firm ‘s Fixeassets anaccount receivable reporteon Ulta Beauty’s financistatements on 31 cember 2016 A.$188 for fixeassets an$27.59 for account receivable B.$178 for fixeassets an$27.59 for account receivable C.$146.85 for fixeassets an$29.14 for account receivable C is correct.考点Tempormetho析当母公司用的货币和functioncurrency是一样的时候，即RC=FC≠LC时，我们使用tempormetho转换子公司的财报。在tempormetho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。Fixeassets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

2024-06-05 20:22 1 · 回答

NO.PZ2018111303000056 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Please calculate the amounts of Cosmetic firm ‘s Fixeassets anaccount receivable reporteon Ulta Beauty’s financistatements on 31 cember 2016 A.$188 for fixeassets an$27.59 for account receivable B.$178 for fixeassets an$27.59 for account receivable C.$146.85 for fixeassets an$29.14 for account receivable C is correct.考点Tempormetho析当母公司用的货币和functioncurrency是一样的时候，即RC=FC≠LC时，我们使用tempormetho转换子公司的财报。在tempormetho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。Fixeassets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 题干中operates solely不是子公司独立运作的意思吗？那不就用current metho 求指导

2023-02-27 22:10 1 · 回答

NO.PZ2018111303000056 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anCosmetic firm use US llits functioncurrency. Assume fixeassets were bought when the company wcreateThe financistatement information for the years en2015 an2016 on the following table:Please calculate the amounts of Cosmetic firm ‘s Fixeassets anaccount receivable reporteon Ulta Beauty’s financistatements on 31 cember 2016 A.$188 for fixeassets an$27.59 for account receivable B.$178 for fixeassets an$27.59 for account receivable C.$146.85 for fixeassets an$29.14 for account receivable C is correct.考点Tempormetho析当母公司用的货币和functioncurrency是一样的时候，即RC=FC≠LC时，我们使用tempormetho转换子公司的财报。在tempormetho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。Fixeassets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 这边的fixeasset为什么是要算上折旧呀？不是直接200*0.89么

2022-12-24 17:52 1 · 回答