CTA是在equity里面吗 不是在OCI里面吗？

问题如下：

If the current rate method is used to translate Acceletron’s financial statements into US dollars, Redline’s consolidated financial statements will most likely include Acceletron’s:

选项：

USD3,178 million in revenues.

USD118 million in long-term debt.

negative translation adjustment to shareholder equity.

解释：

A is correct.

Under the current rate method, revenue is translated at the average rate for the year, SGD4,800 × 0.662 = USD3,178 million. Debt should be translated at the current rate, SGD200 × 0.671 = USD134 million. Under the current rate method, Acceletron would have a net asset balance sheet exposure. Because the Singapore dollar has been strengthening against the US dollar, the translation adjustment would be positive rather than negative.

考点：current rate method

解析：

A：在current rate method下，revenue 用average rate转换，即SGD4,800 × 0.662 = USD3,178 million.

B: debt使用current rate转换，即SGD200 × 0.671 = USD134 million

C: current rate method下，expouse=(total asset- total liability) >0, 是net asset exposure，由于Singapore dollar相较于US dollar一直升值，所以net asset exposure用一个更大的汇率转换之后会变大，资产增加对企业来说是好事，所以产生translation gain。 current rate method下translation gain or loss是确认在CTA里面的（equity里）。所以是 positive translation adjustment to shareholder equity。