开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

缨水珞 · 2021年11月18日

汇率表示方法

  1. CFA II
  2. FRA

NO.PZ2018111303000104

问题如下：

PZ Co. is a multinational corporation that complies with IFRS and uses RMB as presentation currency. PZ has a subsidiary H&L, which is located in the US and uses US dollar (USD) as functional currency. H&L’s revenue for 2017 is USD90 million.

The amount that PZ Co. should include in its 31 December 2017 revenue from H&L is closest to:

选项：

A.

RMB6.3 million.

B.

RMB7.2 million.

C.

RMB8.0 million.

解释：

A is correct.

H&L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H&L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。

USD90million×(200/165) =USD109.1million

USD 109.1 million/17.3=RMB6.3million

老师好，问下为什么是除法，第一次做感觉像乘法。109m的美元，1美元=17.3rmb，换算rmb不应该是乘法吗？usd/rmb=17.3是表示1美元等于17.3rmb吗？还是表示1rmb等于17.3美元，有点搞不清楚。感谢
添加评论
1 个答案
已采纳答案

袁园_品职助教 · 2021年11月20日

嗨，爱思考的PZer你好：


17.3USD/RMB,意思是1RMB可以换成17.3USD；汇率的标记记住了A/B,都代表1单位B可以换成多少A。

----------------------------------------------
努力的时光都是限量版，加油！

  • 1

    回答

  • 0

    关注

  • 709

    浏览
相关问题

NO.PZ2018111303000104 问题如下 PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million. C.RMB8.0 million. A is correct. H L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million 如题？谢谢老师！

2024-08-19 09:27 1 · 回答

NO.PZ2018111303000104问题如下PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million.C.RMB8.0 million. A is correct. H L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million题目里给的是USRMB=17.2所以应该是乘以17.2 RMB/USD

2024-03-02 23:54 2 · 回答

NO.PZ2018111303000104问题如下PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million.C.RMB8.0 million. A is correct. H L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million第一步先追溯调整，但是具体怎么个调整法？分成资产负债表和利润表，我就知道资产负债表下现金 应收 应付不用调整，但是剩下的项目怎么调？每一个科目乘什么除什么，落实到详细计算上，分别都写一下公式。包括用到的物价上涨率也写详细，比如拿这题来说，可以写成年末CPI/同年平均CPI-1，我就把你说的直接抄在总结上了。第二步，调整后所有资产负债表和利润表科目都再乘以current rate？另外这题是不是不符合实际？美元和人民币汇率反了，应该是RMB/US是6点多。

2023-10-17 21:40 2 · 回答

NO.PZ2018111303000104 问题如下 PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million. C.RMB8.0 million. A is correct. H L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million 恶性通胀之后年末的revenue为什么不是调减，如收入除以(200/165)，而是调增?逻辑不该是通胀太高让账面虚高？

2023-04-16 11:34 1 · 回答

NO.PZ2018111303000104问题如下PZ Co. is a multinationcorporation thcomplieswith IFRS anuses RMB presentation currency. PZ ha subsiary H L,whiis locatein the US anuses US ll(US functioncurrency. H L’srevenue for 2017 is US0 million.The amount thPZ Co. shoulinclu in its31 cember 2017 revenue from H L is closest to: A.RMB6.3 million. B.RMB7.2 million.C.RMB8.0 million. A is correct. H L公司经营所在地经历了恶性通货膨胀，PZ公司遵循IFRS，应该先restate H L公司的revenue，然后再用current exchange rate转换为RMB之后合并报表。US0million×(200/165) =US09.1millionUS109.1 million/17.3=RMB6.3million最后revenue转换为人民币的时候为什么使用current17.3，而不是用平均16.5

2023-03-25 18:41 1 · 回答