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SUN · 2019年01月27日

问一道题:NO.PZ2018111303000055

问题如下图:

    

选项:

A.

B.

C.

解释:


再确认下,视频里面何老师说本币升值,current rate method下是gain。这里的本币是子公司的本币?

1 个答案

竹子 · 2019年01月27日

视频中何老师应该特别说了是LC,也就是子公司的本币。

这一题是根据原版书改编的,原版书并没有指明是哪种货币,而是直接说的foreign currency是升值还是贬值,因此在这种情况下,foreign currency应该是站在母公司的角度来说的。

对于母公司来说是foreign currency,即子公司的LC。

这一题有点不清楚,稍后更新一下说法~

SUN · 2019年01月28日

好的,懂了,谢谢老师。

竹子 · 2019年01月28日

不客气~

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