NO.PZ2018111303000061
问题如下:
Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm uses US dollar as its functional currency. Assume fixed assets were bought when the company was created.
The financial statement information for the years ended 2015 and 2016 on the following table:
If the functional currency were changed, please calculate the balance sheet exposure:
选项:
A.178
B.156
C.151
解释:
C is correct.
考点: current method exposure。
解析:之前美元是functional currency,即LC≠FC=RC,我们选择temporal method。现在如果FC改变,即使用current rate method进行转换。
所以exposure=TA-TL=586-162-273=151
老师,为什么这里直接减去debt就好了呢?没明白