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yuanhanyaqian · 2020年04月10日

如何理解原版书temporal method的定义

原文: A variation of the monetary/non-monetary method requires not only monetary assets and liabilities but also non-monetary assets and liabilities that are measured at their current value on the balance sheet date to be translated at the current exchange rate. This variation of the monetary/non-monetary method sometimes is referred to as the temporal method.


not only .. but also貌似涵盖了monetary和non-monetary。又说用 current rate。请问这段描述和current rate method的区别是什么?



1 个答案

纠纠_品职答疑助手 · 2020年04月10日

嗨,努力学习的PZer你好:


current rate method是所有都用当前汇率,而temporal是monetary用当前汇率,non-monetary如果是measured at their current value则用当前汇率,如果是measured at historical cost,还是用historical exchange rate,两者还是由差别的。

这里干说定义是有点别扭,同学还是看展开的解释比较好,也不用太纠结定义。


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努力的时光都是限量版,加油!


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