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金融民工阿聪 · 2021年06月03日

在Current rate method下，B/S全部使用CR来转换，对吗？

  1. CFA II
  2. FRA

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

在Current rate method下，B/S全部使用CR来转换，对吗？

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1 个答案

纠纠_品职答疑助手 · 2021年06月03日

嗨，努力学习的PZer你好：


对

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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