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Ingrid · 2020年05月09日

问一道题:NO.PZ201812100100000503 第3小题 [ CFA II ]

* 问题详情,请 查看题干

问题如下:

Based on Exhibits 1 and 2 and Janssen’s translation method, retained earnings for Triofind-B translated into Triofind’s presentation currency as of 30 June 2017 are closest to:

选项:

A.

NER150,225.

B.

NER170,940.

C.

NER172,414.

解释:

A is correct.

Triofind uses the temporal method to translate the financial statements of Triofind-B. The temporal method uses the current exchange rate for translating monetary assets and liabilities and the historical exchange rate (based on the date when the assets were acquired) for non-monetary assets and liabilities. Monetary assets and liabilities are translated using the current exchange rate (as of 30 June 2017) of NER1 = BRD1.17 (or NER0.8547/BRD), and non-monetary assets and liabilities are translated using the historical exchange rate (as of 30 June 2016) of NER1 = BRD1.15 (or NER0.8696/BRD). Inventory is translated at the 2017 weighted average rate of NER1 = BRD1.18 (or NER0.8475/BRD). The difference required to maintain equality between (a) total assets and (b) total liabilities and shareholder’s equity is then recorded as retained earnings. The retained earnings for Triofind-B translated into Norvolt euros (Triofind’s presentation currency) as of 30 June 2017 is calculated as follows:

解析:temporal method下,计算Retained earnings要通过会计恒等式反求。monetary 资产和负债用current rate:cash=1,350,000/1.17=1,153,846NER,Notes payable=500,000/1.17=427,350NER。non-monetary资产和负债用取得时的历史汇率:inventory=500,000/1.18=423,729NER。Common stock=1,150,000/1.15=1,000,000NER。轧差得到RE=1,153,846+423,729-427,350-1,000,000=150,225NER。

已知Common stock里有100万NER和50万BRD,那第三问转Common Stock的时候这两种货币的金额不应该封开算吗?或者说只有那50万BRD才需要用historical rate转一次?
2 个答案

纠纠_品职答疑助手 · 2020年05月12日

同学看清楚本题里面的表述是投资了1,000,000的NER。

500,000BDR是借的(borrowing)。

不是同学前面提问的时候假设投资的两种货币。

纠纠_品职答疑助手 · 2020年05月10日

嗨,爱思考的PZer你好:


如果投资的时候是两种货币:那需要按照投资时候的汇率分开进行折算。

因为NER是本币所以本来就是1

那BRD的这一部分才需要用历史汇率折算。


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Ingrid · 2020年05月12日

如果是这样的话答案岂不是就有问题,common stock是直接1.15mln打包用同一个汇率转换的?

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