问题如下图：
选项：
A. 
B. 
C. 
解释：
如果是Translation G/L 是否就是求CTA？
这个时候，INV计算是否就需要用avg Exchage Rate计算？
Olive_品职助教 · 2019年06月08日
同学你好，这道题考的是foreign transaction gain/loss，不是foreign translation gain/loss，要区分这两个问题。前者是确认在I/S中的，后者要看是什么translation method，如果是current rate method，translation gain/loss确认在OCI里，如果是temporal method，则确认在I/S中。这道题是foreign transaction gain/loss，之所以会产生这个gain/loss，是因为公司交易日和付款日通常不是同一天，那么这个时间差期间出现的汇率变化就就会给公司带来gain/loss。
NO.PZ201812100100000403 问题如下 Baseon Exhibit 1, whis the foreign exchange gain resulting from Transaction 3 on the 31 cember 2016 financistatements? A.NVK1.70 per ton B.NVK90.75 per ton C.NVK248.54 per ton A is correct.On Ambleu’s balansheet, the cost incluin the inventory account is the translation of ₤B27,000/ton into Norvoltikrone on the purchase te. Ambleu coulhave paithis amount on the purchase te but chose to wait 45 ys to settle the account. The inventory cost is termineusing the ₤B/NVK exchange rate of 4.1779 on the purchase te of 1 June 2016. ₤B27,000/₤B4.1779/NVK = NVK6,462.58/tonThe cash outflow is the amount exchangefrom the Norvoltikrone to the Binfranc to pthe ₤B27,000/ton owefor the inventory 45 ys after the transaction te. This payment uses the ₤B/NVK exchange rate of 4.1790 on the settlement te of 15 July 2016.₤B 27,000/₤B4.1790 per NVK = NVK6,460.88/tonForeign exchange gain = Inventory cost – Cash payment= NVK6,462.58 – NVK6,460.88= NVK1.70/tonThus, Ambleu’s cash outflow is less ththe cost incluin the inventory account, anNVK1.70/ton is the realizeforeign exchange gain relating to this transaction. ferring payment for 45 ys, anbecause the Binfranc creasein value ring this perio Ambleu pays NVK1.70/ton less ththe inventory cost on the purchase te of 1 June 2016. Thus, Ambleu will report a foreign exchange gain in its 2016 net income.解析存货是在2016年6月1日购买的，应付账款为27000₤B，当日汇率是4.1779₤B/NVK，当日的应付账款应该是以本币计价的，所以转换为本币是27,000/4.1779= 6,462.58。2016年7月15日付款，当日汇率是4.1790₤B/NVK，实际支付27,000/4.1790= 6,460.88，比账上所计的A/P少，相当于公司赚了，foreign exchange gain =6,462.58- 6,460.88=1.7 FB是什么，nk又是什么货币。怎么看出来是用除法的
NO.PZ201812100100000403 问题如下 Baseon Exhibit 1, whis the foreign exchange gain resulting from Transaction 3 on the 31 cember 2016 financistatements? A.NVK1.70 per ton B.NVK90.75 per ton C.NVK248.54 per ton A is correct.On Ambleu’s balansheet, the cost incluin the inventory account is the translation of ₤B27,000/ton into Norvoltikrone on the purchase te. Ambleu coulhave paithis amount on the purchase te but chose to wait 45 ys to settle the account. The inventory cost is termineusing the ₤B/NVK exchange rate of 4.1779 on the purchase te of 1 June 2016. ₤B27,000/₤B4.1779/NVK = NVK6,462.58/tonThe cash outflow is the amount exchangefrom the Norvoltikrone to the Binfranc to pthe ₤B27,000/ton owefor the inventory 45 ys after the transaction te. This payment uses the ₤B/NVK exchange rate of 4.1790 on the settlement te of 15 July 2016.₤B 27,000/₤B4.1790 per NVK = NVK6,460.88/tonForeign exchange gain = Inventory cost – Cash payment= NVK6,462.58 – NVK6,460.88= NVK1.70/tonThus, Ambleu’s cash outflow is less ththe cost incluin the inventory account, anNVK1.70/ton is the realizeforeign exchange gain relating to this transaction. ferring payment for 45 ys, anbecause the Binfranc creasein value ring this perio Ambleu pays NVK1.70/ton less ththe inventory cost on the purchase te of 1 June 2016. Thus, Ambleu will report a foreign exchange gain in its 2016 net income.解析存货是在2016年6月1日购买的，应付账款为27000₤B，当日汇率是4.1779₤B/NVK，当日的应付账款应该是以本币计价的，所以转换为本币是27,000/4.1779= 6,462.58。2016年7月15日付款，当日汇率是4.1790₤B/NVK，实际支付27,000/4.1790= 6,460.88，比账上所计的A/P少，相当于公司赚了，foreign exchange gain =6,462.58- 6,460.88=1.7 1/4.179-1/4.2374求出来后乘以27000为啥和答案不一样？
请问这题为什么不用报表日的汇率？当问题怎么问时才需要用报表日汇率进行对比呢？