答案中的loss怎么理解？
转换成CR方法，Exposure >0，同时LC升值，那么产生translation Gain计入OCI，但是答案c中的losses on non...啥意思？为啥有损失
问题如下图：
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年03月04日
如果题目问是gain还是loss，那么答案的确是gain。但是题目问的并不是functional currency改变会带来的translation effect是gain还是loss，解题也不用考虑local currency是升值还是贬值，选项中的gains and losses并不作区分。
题目考的是temporal method和current rate method之间，exposure 来源的差异。
temporal method的exposure由MA-ML带来，而current rate method的exposure不仅包括MA-ML，还有non-monetary的部分，currency改变之后，合并会计报表就要开始确认non-monetary的部分所带来的translation effect了。
NO.PZ2018111303000059 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anuses US llits functioncurrency. Assume all fixeassets were bought when the company wcreateThe following table shows the financistatement information for the years en2015 an2016:If the functioncurrenfor Cosmetic firm were changeto the Canallar，the consolitefinancistatements for Ulta Beauty woulbegin to recognize: A.realizegains anlosses on monetary assets anliabilities. B.realizegains anlosses on non-monetary assets anliabilities. C.unrealizegains anlosses on non-monetary assets anliabilities. C is correct.考点风险敞口exposure。解析If the functioncurrenwere changefrom the parent curren(US llar) to the loccurren(Canallar), the current rate methowoulreplathe tempormetho The tempormethoignores unrealizegains anlosses on non-monetary assets anliabilities, but the current rate methoes not.在temporal下 exposure=MML, M ML都是日常活动所需要的，它们的translation G/L在短期内就会realize所以在I.S中体现（反应经济实质）而current methoexposure= TA-TL，在资产负债表日需要revalue并表需要）,只有整个公司卖掉才能realize所以现在是unrealizeG.L，确认在O（不用反应经济实质）current metho含的了totasset antotliability，所以没有忽略non-monetary asset/liability，而temporal下只有monetary asset/liability，不包含non-monetary，且它们是unrealize所以忽略了。 如果这题是时态法，选realizereturn on monetary A/L对吗？
NO.PZ2018111303000059 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anuses US llits functioncurrency. Assume all fixeassets were bought when the company wcreateThe following table shows the financistatement information for the years en2015 an2016:If the functioncurrenfor Cosmetic firm were changeto the Canallar，the consolitefinancistatements for Ulta Beauty woulbegin to recognize: A.realizegains anlosses on monetary assets anliabilities. B.realizegains anlosses on non-monetary assets anliabilities. C.unrealizegains anlosses on non-monetary assets anliabilities. C is correct.考点风险敞口exposure。解析If the functioncurrenwere changefrom the parent curren(US llar) to the loccurren(Canallar), the current rate methowoulreplathe tempormetho The tempormethoignores unrealizegains anlosses on non-monetary assets anliabilities, but the current rate methoes not.在temporal下 exposure=MML, M ML都是日常活动所需要的，它们的translation G/L在短期内就会realize所以在I.S中体现（反应经济实质）而current methoexposure= TA-TL，在资产负债表日需要revalue并表需要）,只有整个公司卖掉才能realize所以现在是unrealizeG.L，确认在O（不用反应经济实质）current metho含的了totasset antotliability，所以没有忽略non-monetary asset/liability，而temporal下只有monetary asset/liability，不包含non-monetary，且它们是unrealize所以忽略了。 此类调整爆表的G/L都是unrealize？
NO.PZ2018111303000059 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anuses US llits functioncurrency. Assume all fixeassets were bought when the company wcreateThe following table shows the financistatement information for the years en2015 an2016:If the functioncurrenfor Cosmetic firm were changeto the Canallar，the consolitefinancistatements for Ulta Beauty woulbegin to recognize: A.realizegains anlosses on monetary assets anliabilities. B.realizegains anlosses on non-monetary assets anliabilities. C.unrealizegains anlosses on non-monetary assets anliabilities. C is correct.考点风险敞口exposure。解析If the functioncurrenwere changefrom the parent curren(US llar) to the loccurren(Canallar), the current rate methowoulreplathe tempormetho The tempormethoignores unrealizegains anlosses on non-monetary assets anliabilities, but the current rate methoes not.在temporal下 exposure=MML, M ML都是日常活动所需要的，它们的translation G/L在短期内就会realize所以在I.S中体现（反应经济实质）而current methoexposure= TA-TL，在资产负债表日需要revalue并表需要）,只有整个公司卖掉才能realize所以现在是unrealizeG.L，确认在O（不用反应经济实质）current metho含的了totasset antotliability，所以没有忽略non-monetary asset/liability，而temporal下只有monetary asset/liability，不包含non-monetary，且它们是unrealize所以忽略了。 Because unr the tempormethorecor translation G/L on the I/SThe current rate recor it on B/S So shoul't a shift to tempormethomeit woulrealizeG/L, thus the answer is B insteof C?
NO.PZ2018111303000059 问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anuses US llits functioncurrency. Assume all fixeassets were bought when the company wcreateThe following table shows the financistatement information for the years en2015 an2016:If the functioncurrenfor Cosmetic firm were changeto the Canallar，the consolitefinancistatements for Ulta Beauty woulbegin to recognize: A.realizegains anlosses on monetary assets anliabilities. B.realizegains anlosses on non-monetary assets anliabilities. C.unrealizegains anlosses on non-monetary assets anliabilities. C is correct.考点风险敞口exposure。解析If the functioncurrenwere changefrom the parent curren(US llar) to the loccurren(Canallar), the current rate methowoulreplathe tempormetho The tempormethoignores unrealizegains anlosses on non-monetary assets anliabilities, but the current rate methoes not.在temporal下 exposure=MML, M ML都是日常活动所需要的，它们的translation G/L在短期内就会realize所以在I.S中体现（反应经济实质）而current methoexposure= TA-TL，在资产负债表日需要revalue并表需要）,只有整个公司卖掉才能realize所以现在是unrealizeG.L，确认在O（不用反应经济实质）current metho含的了totasset antotliability，所以没有忽略non-monetary asset/liability，而temporal下只有monetary asset/liability，不包含non-monetary，且它们是unrealize所以忽略了。 current metho含的了totasset antotliability，所以没有忽略non-monetary asset/liability，而temporal下只有monetary asset/liability，不包含non-monetary，且它们是unrealize所以忽略了。老师您好，unrealize理解，但是c说的是unrealizegains anlosses on non-monetary assets anliabilities.不是应该unrealizegains anlosses on totasset an totliability 吗？
NO.PZ2018111303000059问题如下 Ulta Beauty is a US-BASEcorporation thsells cosmetiIts Canasubsiary, Cosmetic firm, operates solely in Cana. It wcreateon 31 cember 2015, anuses US llits functioncurrency. Assume all fixeassets were bought when the company wcreateThe following table shows the financistatement information for the years en2015 an2016:If the functioncurrenfor Cosmetic firm were changeto the Canallar，the consolitefinancistatements for Ulta Beauty woulbegin to recognize: A.realizegains anlosses on monetary assets anliabilities.B.realizegains anlosses on non-monetary assets anliabilities.C.unrealizegains anlosses on non-monetary assets anliabilities. C is correct.考点风险敞口exposure。解析If the functioncurrenwere changefrom the parent curren(US llar) to the loccurren(Canallar), the current rate methowoulreplathe tempormetho The tempormethoignores unrealizegains anlosses on non-monetary assets anliabilities, but the current rate methoes not.在temporal下 exposure=MML, M ML都是日常活动所需要的，它们的translation G/L在短期内就会realize所以在I.S中体现（反应经济实质）而current methoexposure= TA-TL，在资产负债表日需要revalue并表需要）,只有整个公司卖掉才能realize所以现在是unrealizeG.L，确认在O（不用反应经济实质）current metho含的了totasset antotliability，所以没有忽略non-monetary asset/liability，而temporal下只有monetary asset/liability，不包含non-monetary，且它们是unrealize所以忽略了。 为什么这题的考点是exposure