选项A inventory 的金额是多少？用题目中哪个汇率？

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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：

USD336 million in inventory.

USD956 million in fixed assets.

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

inventory 用哪个汇率计算？

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已采纳答案

袁园_品职助教 · 2021年10月20日

嗨，爱思考的PZer你好：

在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。这道题明确给了存货采购时候的历史汇率 0.654，所以就用 0.654。

如果没给 0.654，那么结合题目是 FIFO 先进先出，留在仓库的存货是后采购的，也就是要用relatively recent 的汇率，如果题目条件不够就用 current rate。

但是真题条件不够的概率不大，出的很严谨的。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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NO.PZ201602060100001705问题如下 If Acceletron’s financistatements are translateinto US llars using the tempormetho Reine’s consolitefinancistatements will most likely inclu Acceletron’s: A.US36 million in inventory.B.US56 million in fixeassets.C.US52 million in accounts receivable. B is correct.Unr the tempormetho inventory anfixeassets woultranslateusing historicrates. Accounts receivable is a monetary asset anwoultranslateyear-en(current) rates. Fixeassets are foun(1,000 × 0.568) + (640 × 0.606) = US956 million. 考点tempormetho析tempormethoinventory anfixeassets 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。Fixeassets=(1,000 × 0.568) + (640 × 0.606) = US956 million 上图考虑了折扣。本题不考虑折扣。除了排除，还有什么原因呢？若是追溯历史按时点算，那么购买资产当时都是不含有折扣的。而上图算了折扣，说明过了一年，记在账上的金额是（FA-折扣）*购买时点汇率。而本题记在账上的金额理应也是如此啊。

2023-11-17 12:53 1 · 回答

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2023-09-03 10:44 1 · 回答

2023-04-02 07:02 2 · 回答

NO.PZ201602060100001705 US56 million in fixeassets. US52 million in accounts receivable. B is correct. Unr the tempormetho inventory anfixeassets woultranslateusing historicrates. Accounts receivable is a monetary asset anwoultranslateyear-en(current) rates. Fixeassets are foun(1,000 × 0.568) + (640 × 0.606) = US956 million. 考点tempormetho解析tempormetho inventory anfixeassets 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。 Fixeassets=(1,000 × 0.568) + (640 × 0.606) = US956 million 我看到题目中fixeasset 有折旧。而且下面汇率表当中写道购买fixeasset时不同数目的汇率不同。我的算法是用fixeasset的占比求了一个对应汇率的weighteaverage 汇率来转换折旧费的数目。然后再从转换后的fixeasset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

2021-08-16 22:08 1 · 回答

选项A inventory 的金额是多少？用题目中哪个汇率？

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