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开泰-王飞 · 2021年12月26日

子公司不是独立运营的吗？为何用tm方法？

  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

如题。

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1 个答案

袁园_品职助教 · 2021年12月26日

嗨，从没放弃的小努力你好：


对于如何判断用哪种方式做translation method，主要看子公司的functional currency和母公司的presentation currency是否一致.我们来理解一下内在的原因，方便你记忆：

如果子公司的货币和母公司不同，而是跟当地货币相同，那么我们可以简单理解为转换报表就是为了给母公司管理层看一眼，所以就用当下的汇率转了看一眼，所以是current rate method。

如果子公司functional currency就是母公司货币，但是子公司每个经营活动都要在当地交税，所以报表是当地货币，那么这种情况下的转换就不是暂时转换了看一下了，而是要追溯历史，即它的经营活动中涉及的的历史汇率，所以要用temporal method。


这道题里面，题目中告诉我们了，子公司的functional currency用的US，和母公司的presentation currency一样，所以用TM。


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