问题如下：
Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm use US dollar as its functional currency. Assume fixed assets were bought when the company was created.
The financial statement information for the years ended 2015 and 2016 on the following table:
Please calculate the amounts of Cosmetic firm ‘s Fixed assets and account receivable reported on Ulta Beauty’s financial statements on 31 December 2016
选项：
A.$188 for fixed assets and $27.59 for account receivable
B.$178 for fixed assets and $27.59 for account receivable
C.$146.85 for fixed assets and $29.14 for account receivable
解释：
C is correct.
考点：Temporal method。
解析：当母公司用的货币和functional currency是一样的时候，即RC=FC≠LC时，我们使用temporal method来转换子公司的财报。
在temporal method方法下，MA和ML用的是current rate来转换，NMA和NML用的是历史汇率来转换。
Fixed assets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 liability, 所以31*0.94=29.14
考试时候，怎么判断题里让求的是gross fixed asset还是net fixed asset？
