开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

blue · 2020年10月06日

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

* 问题详情,请 查看题干

问题如下图:

选项:

A.

B.

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

  • 1

    回答
  • 0

    关注
  • 492

    浏览
相关问题

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

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 我在计算的时候是用了62.3%的inflation rate, 而不是用 228.2/186.2。

2023-02-14 09:45 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 1:题目中同时有inflation rate 和cpi应该用哪个?2:我看了一个老师的回答,说是因为题目中cpi的数据比较完整(有average的cpi)是因为这个原因吗?那average的cpi 不能手算吗?何老师上课的时候都是手算的average,期初+期末,再除以2。考试中碰到了应该怎么做?

2023-02-09 16:35 1 · 回答