葉同學(xué)
2018-06-22 08:27百題第6個(gè)case第5題，gross profit =sales- cogs.既然current method 下的cogs小于tempo method下的cogs，那么current method 下的gross profit應(yīng)該是大于temporal method的，為什么C是錯(cuò)的？
所屬：CFA Level II > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Irene助教
2018-06-22 18:19
該回答已被題主采納
同學(xué)你好。
這道題目就是選C.
5. Which of the following statements regarding the consolidation of WMC’s Ukrainian subsidiary for the next year is least likely correct? Compared to the temporal method, the Ukrainian subsidiary’s translated:
A. Net income before translation gains or losses would be higher using the current rate method.
B. Debt-to-equity ratio would be higher using the current rate method.
C. Gross profit margin would be lower using the current rate method.
Solution: C.
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