楊同學(xué)
2017-04-14 21:31教材2中，186頁第20題，Temporal method下，exposure 等于monetary assets 減去monetary liabilities ，A中fixed asset減少，不影響M.A，但cash增加使得M.A增加，所以exposure應(yīng)該增加才對(duì)，為什么選這個(gè)呢，不明白
所屬： 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
2個(gè)回答
胡瑾
2017-04-17 10:58
該回答已被題主采納
解析：如果US dollar were chosen as the functional currency for Acceletron，Temporal method apply, net monetary assets=125+230-185-200=-30
selling SGD30 million of fixed assets for cash. Cash use current rate fixed asset use historical rate monetary assets increase
issuing SGD30 million of long-term debt to buy fixed assets. L-T debt use current rate fixed asset use historical rate monetary liabilities increase
issuing SGD30 million in short-term debt to purchase marketable securities. short-term debt use current rate marketable securities use current rate net monetary asset do not changes
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胡瑾
2017-04-17 11:02該回答已被題主采納
如果US dollar were chosen as the functional currency for Acceletron，Temporal method apply, net monetary assets=125+230-185-200=-30
Current rate> Average rate>Historical rate
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