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aileen20180623 · 2021年11月17日

折旧

  1. CFA II
  2. FRA

NO.PZ2018111303000056

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 use 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:

Please calculate the amounts of Cosmetic firm ‘s Fixed assets and account receivable reported on Ulta Beauty’s financial statements on 31 December 2016

选项：

A.

$188 for fixed assets and $27.59 for account receivable

B.

$178 for fixed assets and $27.59 for account receivable

C.

$146.85 for fixed assets and $29.14 for account receivable

解释：

C is correct.

考点：Temporal method

解析：当母公司用的货币和functional currency是一样的时候，即RC=FC≠LC时，我们使用temporal method来转换子公司的财报。

在temporal method方法下，monetary assets和monetary liabilities用的是current rate来转换，Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。

Fixed assets是属于non-monetary assets，所以（200-35）*0.89=146.85（题干假设固定资产是公司成立时购买的，所以用2015.12.31汇率）

account receivable 是属于monetary asset, 所以31*0.94=29.14

这题目考虑折旧，也没说net或gorss，是不是争议类？

假设成立之初购买固定资产，可是没说购买固定资产的日期，就默认？协会会这么考吗？


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2 个答案

袁园_品职助教 · 2021年11月17日

嗨，爱思考的PZer你好：


一个是当题目没有给折旧的信息时，我们可以默认为不考虑折旧；还有就是比如我们上面这题，如果题目给你的条件是total asset=621时，也就是310+31+80+200=621.我们可以推算出其实那个200个fixed asset是已经折旧过的net值了。

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袁园_品职助教 · 2021年11月17日

嗨，从没放弃的小努力你好：


1.这个fixed assets可以算出来是net还是gross的，相当于一个隐形条件，310+31+80+200-35=586。所以那个fixed assets200是gross。

2.题干虽然没说购买资产的日期，但是说了成立的日期，也说了固定资产是和成立时一起买的啊。

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