ACCA-FR重点题目点拨
发表时间：2025-09-15
题目：Belltop’s functional currency is the dollar. It bought goods for Krown 2,300,000 on 1 December 20X1 and intends to take the full 60 days credit provided by the supplier. It still holds the acquired goods at the year-end of 31 December 20X1. The exchange rate on 1 December was $1 = Krown 4.8 and at 31 December was $1 = Krown 5.1.
Please select the exchange gain or loss to be included in Belltop’s profit or loss for the current year?
A. $28,187 gain
B. $28,187 loss
C. No gain or loss
D. $690,000 gain
答案：A
考点：IAS 21The Effects of Changes in Foreign Exchange Rates
答案解析: 1 December 20X1credit purchase: Krown2,300,000/4.8 = $479,167
Dr Inventory $479,167
Cr payable $479,167
At 31 December 20X1: Krown2,300,000/5.1=$450,980:
Dr payable (479,167-450,980)$28,187
Cr Exchange gain $28,187
知识点复习建议：
l Monetary item(cash,receivable,payable)
² Initial:spot exchanges rate
² Subsequent(报表日）：closing rate （exchange differenes P/L）
l Non-monetary item(PPE,inventory)
² Initial:spot exchanges rate
² Subsequent(报表日）：
ü cost model:不用折算后续不关注FV
ü Revaluation model:期末日的汇率 （exchange differenes OCI)
ü Fair value model:期末日的汇率（exchange differenes P/L)
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