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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
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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。

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