UC知道foreign currency translation1
来源：百度知道 编辑：UC知道 时间：2024/05/29 06:42:35
Dragon Corporation, the Taiwanese affiliate of a U.S.manufacturer, has the balance sheet shown in Exhibit 6-15. The current exchange rate is $.035=NT$1(29 Taiwanese dollars to the U.S.dollar).
Required:
a. Translate the Taiwanese dollar balance sheet of Dragon Corporation into U.S. dollars at the current exchange rate of $.035=NT$1. All monetary accounts in Dragon's balance sheet are denominated in Taiwanese dollars.
b. Assume the Taiwan dollar revalues from $.035=NT $1 to $.045=NT $1.What would be the translation effect if Dragon's balance sheet is translated by the current-noncurrent method? By the monetary-nonmonetary method?
c. Assume instead that the Taiwan dollar weakens from $.035=NT$1 to $.027=NT$1. What would be the translation effect under each of the two translation methods?
Assets:
Cash=NT$5,000
accounts receivable=14,000
inventories(cost=24,000)=22,000
fixed assets,net=39,000
total assets=NT$80,000
Liabilities:
Required:
a. Translate the Taiwanese dollar balance sheet of Dragon Corporation into U.S. dollars at the current exchange rate of $.035=NT$1. All monetary accounts in Dragon's balance sheet are denominated in Taiwanese dollars.
b. Assume the Taiwan dollar revalues from $.035=NT $1 to $.045=NT $1.What would be the translation effect if Dragon's balance sheet is translated by the current-noncurrent method? By the monetary-nonmonetary method?
c. Assume instead that the Taiwan dollar weakens from $.035=NT$1 to $.027=NT$1. What would be the translation effect under each of the two translation methods?
Assets:
Cash=NT$5,000
accounts receivable=14,000
inventories(cost=24,000)=22,000
fixed assets,net=39,000
total assets=NT$80,000
Liabilities:
外币折算1
一家美国企业的台湾子公司龙公司，资产负债表见6-15，目前的汇率是1台币等于0.035美元
要求：
a、在目前1台币等于0.035的汇率下，把龙公司资产负债表台币换算成美元。龙公司资产负债表中的所有应收账款账户以台币计价。
b、假设台币从1：0.035升为1：0.045，龙公司的资产负债表被流动非流动法所影响，那么会产生什么折算效果？在货币非货币影响下呢？
c、假设台币汇率降低为1：0.027，在两种折算方式下会形成怎样的影响？
资产：
现金=5000新台币
应收账款=14000
存货（成本=24000）=22000
固定资产=39000
资产合计=80000
负债：
应付账款=21000
长期负债=27000
股本=32000
负债和所有者权益合计=80000