NO.PZ201602060100001705
问题如下：
If Acceletron’s financial statements are translated into US dollars using the temporal method, Redline’s consolidated financial statements will most likely include Acceletron’s:
选项：
A. USD336 million in inventory.
B. USD956 million in fixed assets.
C. USD152 million in accounts receivable.
解释：
B is correct.
Under the temporal method, inventory and fixed assets would be translated using historical rates. Accounts receivable is a monetary asset and would be translated at year-end (current) rates. Fixed assets are found as (1,000 × 0.568) + (640 × 0.606) = USD 956 million.
考点：temporal method
解析：temporal method下：
inventory and fixed assets ：用历史汇率转换，且是取得资产时候的历史汇率。
Accounts receivable：用current rate转换。
Fixed assets=(1,000 × 0.568) + (640 × 0.606) = USD 956 million
我看到题目中fixed asset 有折旧。 而且下面汇率表当中写道购买fixed asset时不同数目的汇率不同。 我的算法是用fixed asset的占比求了一个对应汇率的weighted average 汇率来转换折旧费的数目。然后再从转换后的fixed asset中减去。 请问老师答案中为什么没有这么算， 考试的时候如果出现类似题目，需要考虑折旧么，需要的话应该用哪个汇率折算？ 谢谢解答
