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小唐超学霸 · 2025年02月20日

你好，这道题不是很理解为什么revenue进行物价调整不这样：90M*(200-130)/165, 为什么不减去期初的CPI13

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NO.PZ2018111303000104

问题如下：

PZ Co. is a multinational corporation that complies with IFRS and uses RMB as presentation currency. PZ has a subsidiary H&L, which is located in the US and uses US dollar (USD) as functional currency. H&L’s revenue for 2017 is USD90 million.

The amount that PZ Co. should include in its 31 December 2017 revenue from H&L is closest to:

选项：

A.

RMB6.3 million.

B.

RMB7.2 million.

C.

RMB8.0 million.

解释：

A is correct.

H&L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H&L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。

USD90million×(200/165) =USD109.1million

USD 109.1 million/17.3=RMB6.3million

你好，这道题不是很理解为什么revenue进行物价调整不这样：90M*(200-130)/165, 为什么不减去期初的CPI130呢？

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1 个答案

jinn · 2025年02月21日

利润表用average的CPI

资产负债表是期初、期末CPI

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