问一道题：NO.PZ201812100100000505

NO.PZ201812100100000505问题如下 Baseon Exhibit 3, the value of the new warehouse in Abuelio on Triofins balansheet of 31 July 2017 is closest to: A.NER31,452.B.NER47,964.C.NER50,000. B is correct. Triofincomplies with IFRS, anAbuelio cconsirea highly inflationary economy because its cumulative inflation rate excee100% from 2015 to 2017. Thus, TriofinA’s financials must restateto inclu locinflation rates anthen translateusing the current exchange rate into Norvolt euros, whiis Triofins presentation currency. This approareflects both the likely change in the loccurrenvalue of the warehouse well the actuchange in the exchange rate. The originpurchase priis ABP1,008,065 (NER50,000/ABP0.0496). The value of the new warehouse in Abuelio of 31 July 2017 is NER47,964, calculatefollows:考点hyperinflation情况下的的translation方法。解析T公司遵循IFRS，应该先restate子公司的报表，然后再使用current exchange rate进行转换。购买仓库是T公司给的钱，转换成ABP是50,000/0.0496=1,008,065，restate后是1,008,065*（1+25%）（1+22%）=1,537,299ABP，然后再用current exchange rate转换1,537,299*0.0312=47,964NER。 之前一道题是用GPI年末除以平均，这里又是两个通货膨胀率相乘？

NO.PZ201812100100000505 问题如下 Triofin In(Triofin, basein the country of Norvolt, provis wireless services to various countries, inclung Norvolt, Borlian Abuelio, anCertait. The company’s presentation currenis the Norvolt euro (NER), anTriofincomplies with IFRS. Triofinhtwo wholly ownesubsiaries, locatein BorliananAbuelio. The Borliansubsiary (Triofinwestablisheon 30 June 2016, Triofinboth investing NER1,000,000, whiwconverteinto Borlianllars (BR, anborrowing aitionBR00,000.Marie Janssen, a financianalyst in Triofins Norvolt heauarters office, translates TriofinB’s financistatements using the tempormetho Non-monetary assets are measurecost unr the lower of cost or market rule. Spot BRNER exchange rates are presentein Exhibit 1, anthe balansheet for TriofinB is presentein Exhibit 2.Janssen next analyzes Triofins Abuelio subsiary (TriofinA), whiuses the current rate methoto translate its results into Norvolt euros. Triofinwhiprices its goo in Abuelio pesos (ABP), sells mobile phones to a customer in Certait on 31 M2017 anreceives payment of 1 million Certait ran(CR on 31 July 2017.On 31 M2017, TriofinA also receiveNER50,000 from Triofinanusethe fun to purchase a new warehouse in Abuelio. Janssen translates the financistatements of TriofinA of 31 July 2017 anmust termine the appropriate value for the warehouse in Triofins presentation currency. She observes ththe cumulative Abuelio inflation rate excee100% from 2015 to 2017. Spot exchange rates aninflation ta are presentein Exhibit 3.Janssen gathers corporate trate ta ancompany sclosure information to inclu in Triofins annureport. She termines ththe corporate trates for Abuelio, Norvolt, anBorlianare 35%, 34%, an0%, respectively, anthNorvolt exempts the non-mestic income of multinationals from taxation. TriofinB constitutes 25% of Triofins net income, anTriofinA constitutes 15%. Janssen also gathers ta on components of net sales growth in fferent countries, presentein Exhibit 4. Baseon Exhibit 3, the value of the new warehouse in Abuelio on Triofins balansheet of 31 July 2017 is closest to: A.NER31,452. B.NER47,964. C.NER50,000. B is correct. Triofincomplies with IFRS, anAbuelio cconsirea highly inflationary economy because its cumulative inflation rate excee100% from 2015 to 2017. Thus, TriofinA’s financials must restateto inclu locinflation rates anthen translateusing the current exchange rate into Norvolt euros, whiis Triofins presentation currency. This approareflects both the likely change in the loccurrenvalue of the warehouse well the actuchange in the exchange rate. The originpurchase priis ABP1,008,065 (NER50,000/ABP0.0496). The value of the new warehouse in Abuelio of 31 July 2017 is NER47,964, calculatefollows:考点hyperinflation情况下的的translation方法。解析T公司遵循IFRS，应该先restate子公司的报表，然后再使用current exchange rate进行转换。购买仓库是T公司给的钱，转换成ABP是50,000/0.0496=1,008,065，restate后是1,008,065*（1+25%）（1+22%）=1,537,299ABP，然后再用current exchange rate转换1,537,299*0.0312=47,964NER。 这里的monthly inflation rate是什么意思？为什么两个直接相乘就可以？所对应的month分别是哪个月份？

NO.PZ201812100100000505 问题如下 Baseon Exhibit 3, the value of the new warehouse in Abuelio on Triofins balansheet of 31 July 2017 is closest to: A.NER31,452. B.NER47,964. C.NER50,000. B is correct. Triofincomplies with IFRS, anAbuelio cconsirea highly inflationary economy because its cumulative inflation rate excee100% from 2015 to 2017. Thus, TriofinA’s financials must restateto inclu locinflation rates anthen translateusing the current exchange rate into Norvolt euros, whiis Triofins presentation currency. This approareflects both the likely change in the loccurrenvalue of the warehouse well the actuchange in the exchange rate. The originpurchase priis ABP1,008,065 (NER50,000/ABP0.0496). The value of the new warehouse in Abuelio of 31 July 2017 is NER47,964, calculatefollows:考点hyperinflation情况下的的translation方法。解析T公司遵循IFRS，应该先restate子公司的报表，然后再使用current exchange rate进行转换。购买仓库是T公司给的钱，转换成ABP是50,000/0.0496=1,008,065，restate后是1,008,065*（1+25%）（1+22%）=1,537,299ABP，然后再用current exchange rate转换1,537,299*0.0312=47,964NER。 如果T公司遵循USGAAP, 那怎么做？

NO.PZ201812100100000505问题如下 Baseon Exhibit 3, the value of the new warehouse in Abuelio on Triofins balansheet of 31 July 2017 is closest to: A.NER31,452.B.NER47,964.C.NER50,000. B is correct. Triofincomplies with IFRS, anAbuelio cconsirea highly inflationary economy because its cumulative inflation rate excee100% from 2015 to 2017. Thus, TriofinA’s financials must restateto inclu locinflation rates anthen translateusing the current exchange rate into Norvolt euros, whiis Triofins presentation currency. This approareflects both the likely change in the loccurrenvalue of the warehouse well the actuchange in the exchange rate. The originpurchase priis ABP1,008,065 (NER50,000/ABP0.0496). The value of the new warehouse in Abuelio of 31 July 2017 is NER47,964, calculatefollows:考点hyperinflation情况下的的translation方法。解析T公司遵循IFRS，应该先restate子公司的报表，然后再使用current exchange rate进行转换。购买仓库是T公司给的钱，转换成ABP是50,000/0.0496=1,008,065，restate后是1,008,065*（1+25%）（1+22%）=1,537,299ABP，然后再用current exchange rate转换1,537,299*0.0312=47,964NER。 如果不存在恶性通货膨胀，如题0531，50NER，那0731的合并是多少呢？是下面哪种呢？① 50NER② 0531把50NER按当时汇率变成AP（子公司A货币），0731再用current rate换回NER？

NO.PZ201812100100000505 问题如下 Baseon Exhibit 3, the value of the new warehouse in Abuelio on Triofins balansheet of 31 July 2017 is closest to: A.NER31,452. B.NER47,964. C.NER50,000. B is correct. Triofincomplies with IFRS, anAbuelio cconsirea highly inflationary economy because its cumulative inflation rate excee100% from 2015 to 2017. Thus, TriofinA’s financials must restateto inclu locinflation rates anthen translateusing the current exchange rate into Norvolt euros, whiis Triofins presentation currency. This approareflects both the likely change in the loccurrenvalue of the warehouse well the actuchange in the exchange rate. The originpurchase priis ABP1,008,065 (NER50,000/ABP0.0496). The value of the new warehouse in Abuelio of 31 July 2017 is NER47,964, calculatefollows:考点hyperinflation情况下的的translation方法。解析T公司遵循IFRS，应该先restate子公司的报表，然后再使用current exchange rate进行转换。购买仓库是T公司给的钱，转换成ABP是50,000/0.0496=1,008,065，restate后是1,008,065*（1+25%）（1+22%）=1,537,299ABP，然后再用current exchange rate转换1,537,299*0.0312=47,964NER。 为什么这表格里面的monthly inflation rate可以直接用？不需要年化啥的吗？CPI数据通常是以年为单位给的吗？有monthly CPI这种数据吗？