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

kevinzhu · 2022年03月24日

通货膨胀如何考虑?

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ201812100100000409

问题如下：

Based on Exhibit 1 and Note 4 in Exhibit 2, the total intangible assets on Ngcorp’s balance sheet as of 31 December 2016 are closest to:

选项：

A.

₤B12.54 million.

B.

₤B12.71 million.

C.

₤B13.04 million.

解释：

B is correct.

Because Ngcorp has a functional currency that is different from Ambleu’s presentation currency, the intangible assets are translated into Norvoltian kroner using the current rate method. The current ₤B/NVK exchange rate is 4.2374 as of 31 December 2016. Thus, the intangible assets on Ngcorp’s 2016 balance sheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million.

解析：N公司的functional currency和母公司不同，应该用current rate method转换报表，N公司的intangible asset用current rate转换，即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million，那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B

上几题都有计算CPI带来的变化，这题为何不计算了吗？

添加评论
1 个答案

袁园_品职助教 · 2022年03月26日

嗨，爱思考的PZer你好：


这题求得是N公司的intangible asset，N公司是 在bindiar国家，用的₤B货币，这个B国家是没有通胀的哦。

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

  • 1

    回答

  • 0

    关注

  • 326

    浏览
相关问题

NO.PZ201812100100000409 问题如下 Baseon Exhibit 1 anNote 4 in Exhibit 2, the totintangible assets on Ngcorp’s balansheet of 31 cember 2016 are closest to: A.₤B12.54 million. B.₤B12.71 million. C.₤B13.04 million. B is correct.Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million.解析N公司的functioncurrency和母公司不同，应该用current rate metho换报表，N公司的intangible asset用current rate转换，即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million，那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤ 题目说Note 4: The 2016 consolitebalansheet inclus Ngcorp’s totintangible assets of NVK3 million, whiwere aeto Ngcorp’s balansheet on 15 July 2016. 《-- 这里明确提及7月15日转换的。既然这里用current metho我的理解是“current the moment of translation = 15th July\" 。 请问为啥用年底的汇率呢？

2023-03-05 00:34 1 · 回答

NO.PZ201812100100000409 ₤B12.71 million. ₤B13.04 million. B is correct. Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million. 解析N公司的functioncurrency和母公司不同，应该用current rate metho换报表，N公司的intangible asset用current rate转换，即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million，那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B 每年年中不也有资产负债表日吗，为什么默认NVK 3million是年底呢

2022-02-02 18:00 2 · 回答

NO.PZ201812100100000409 有哪位助教手写一下解题思路，我被上一小文干倒了，现在看 这俩题分不清东南西北了。救救孩子吧，他怎么那么难/

2021-11-15 21:15 1 · 回答

NO.PZ201812100100000409 ₤B12.71 million. ₤B13.04 million. B is correct. Because Ngcorp ha functioncurrenthis fferent from Ambleu’s presentation currency, the intangible assets are translateinto Norvoltikroner using the current rate metho The current ₤B/NVK exchange rate is 4.2374 of 31 cember 2016. Thus, the intangible assets on Ngcorp’s 2016 balansheet are NVK3 million × ₤B4.2374/NVK =₤B12.71 million. 解析N公司的functioncurrency和母公司不同，应该用current rate metho换报表，N公司的intangible asset用current rate转换，即4.2374₤B/NVK。合并报表上所计的N公司的的intangible asset=NVK3 million，那么反求转换前N公司账上的intangible asset=3*4.2374=12.71₤B这算不算是用了年底的fv不该3•2016年底的汇率再除以7/15的汇率嘛？

2021-07-18 11:03 1 · 回答