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2024-02-04 22:55這三個(gè)有啥區(qū)別？？
所屬：CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Goollii助教
2024-02-06 10:28
該回答已被題主采納
同學(xué)您好
RC是指報(bào)告幣種（財(cái)務(wù)報(bào)告使用的幣種），F(xiàn)C是公司的本位幣（主要經(jīng)營活動(dòng)使用的幣種），LC是公司所在地的幣種。比如一家公司在香港，而其主要的經(jīng)營活動(dòng)是銷售給美國的客戶，其母公司在中國境內(nèi)經(jīng)營，此時(shí)LC是HKD，F(xiàn)C是USD，RC是RMB
Reporting currency, the currency in which financial statement amounts are presented is known as the presentation currency.
Functional currency, which is the currency of the primary economic environment in which an entity operates. Normally, the functional currency is the currency in which an entity primarily generates and expends cash.
local currency ，where the company operates.
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