问题如下图：
选项：
A. 
B. 
C. 
解释：
课上讲的accumulated depreciation有单独的的historical rate, 这道题没给，但折旧也不应该用购买时点的historical rate吧，折旧不是在2016年发生的吗？考试时题目会怎么出呢
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？
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
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
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
NO.PZ2018111303000056 如题。
