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blue · 2020年10月06日

问一道题:NO.PZ201812100100000406 第6小题 [ CFA II ]

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问题如下图:

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A.

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C.

解释:

这道题为什么用inflation rate算不出结果?必须要用cpi吗?

1 个答案

王琛_品职助教 · 2020年10月08日

  • 请问你是要用 inflation rate 算什么,没算出结果?
  • 这道题不能用 inflation rate 的原因在于 inflation rate 给的不全,restate 损益表的时候要用到 average 的 inflation rate,这个是没给的,只有全年的 inflation rate,所以这道题直接用物价指数算
  • 也请参考:https://class.pzacademy.com/qa/27662

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NO.PZ201812100100000406问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million.B.NVK13.25 million.C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS,因此在转换C公司报表之前需要先restate,然后再使用current exchange rate转换(注意不是current rate metho。C公司当年的revenue是125.23,restate要基于平均值125.23*(228.2/186.2)=153.48CRG,当前汇率是14.4810CRG/NVK,转换后的revenue是153.48/14.4810=10.6NVK Revenue 是损益表上的项目,为什么最后换算成母公司货币不用average rate 二用2017最后一天的汇率?

2023-09-17 11:56 1 · 回答

NO.PZ201812100100000406 问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS,因此在转换C公司报表之前需要先restate,然后再使用current exchange rate转换(注意不是current rate metho。C公司当年的revenue是125.23,restate要基于平均值125.23*(228.2/186.2)=153.48CRG,当前汇率是14.4810CRG/NVK,转换后的revenue是153.48/14.4810=10.6NVK 为什么先除平均再乘年末的数就是考虑通胀之后的数值?不太明白这个公式背后的逻辑

2023-09-03 21:27 2 · 回答

NO.PZ201812100100000406 问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS,因此在转换C公司报表之前需要先restate,然后再使用current exchange rate转换(注意不是current rate metho。C公司当年的revenue是125.23,restate要基于平均值125.23*(228.2/186.2)=153.48CRG,当前汇率是14.4810CRG/NVK,转换后的revenue是153.48/14.4810=10.6NVK GPI是什么意思

2023-04-08 15:33 1 · 回答

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2023-02-14 09:45 1 · 回答

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2023-02-09 16:35 1 · 回答