课后题reading 11 Q30 用revenue*CPI1/averageCPI 而不是/CPI0的原因是因为revenue是流量数字吗
袁园_品职助教 · 2022年01月12日
嗨,爱思考的PZer你好:
R11 Q30 Based on Exhibit 1 and Note 1 in Exhibit 2, the amount that Ambleu should include in its 31 December 2017 revenue from Cendaró is closest to:
A NVK10.60 million.
B NVK13.25 million.
C NVK19.73 million.
是的。可以归纳一下,
国际准则下restatement factor :
货币类资产负债 = 年底net purchasing power/年底net purchasing power
非货币类资产负债= 年底net purchasing power/历史net purchasing power
I/S = 年底net purchasing power/平均net purchasing power
----------------------------------------------加油吧,让我们一起遇见更好的自己!