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foreign currency translation1

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foreign currency translation1
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:
accounts payable=NT$21,000
long-term debt=27,000
stockholders'equity=32,000
tatal liab&SE=NT $80,000
我想要的是具体的做法,不是翻译,
foreign currency translation1
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