Câu hỏi:

18/04/2025 34

The main technique to minimize translation exposure is called a/an …….. hedge.

A. balance sheet

B. income statement

C. forward

D. translation

Xem lời giải

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Trả lời:

Giải bởi Vietjack

Chọn đáp án A

Bình luận

Câu 1:

Under the current rate method, specific assets and liabilities are translated at exchange rates consistent with the timing of the item's creation.

A. True

B. False

Xem đáp án » 18/04/2025 50

Câu 2:

The basic advantage of the …….. method of foreign currency translation is that foreign nonmonetary assets are carried at their original cost in the parent's consolidated statement while the most important advantage of the ……… method is that the gain or loss from translation does not pass through the income statement.

A. monetary; current rate

B. temporal; current rate

C. temporal; monetary

D. current rate; temporal

Xem đáp án » 18/04/2025 47

Câu 3:

A/an …….subsidiary is one in which the firm operates as an extension of the parent company with cash flows highly interrelated with the parent.

A. self - sustaining foreign

B. integrated foreign entity

C. foreign

D. none of the above

Xem đáp án » 18/04/2025 43

Câu 4:

Translation exposure measures

A. changes in the value of outstanding financial obligations incurred prior to a change in exchange rates.

B. the potential for an increase or decrease in the parent company's net worth and reported net income caused by a change in exchange rates since the last consolidation of international operations.

C. an unexpected change in exchange rates impact on short run expected cash flows.

D. none of the above.

Xem đáp án » 18/04/2025 42

Câu 5:

Generally speaking, translation methods by country define the translation process as a function of what two factors?

A. size; location

B. a firm's functional currency; location

C. location; foreign subsidiary independence

D. foreign subsidiary independence; a firm's functional currency

Xem đáp án » 18/04/2025 42

Câu 6:

The current rate method of foreign currency translation gains or losses resulting from remeasurement are carried directly to current consolidated income and thus introduces volatility to consolidated earnings.

A. True

B. False

Xem đáp án » 18/04/2025 42

Câu 7:

A foreign subsidiary's ………currency is the currency used in the firm's day-to-day operations.

A. local

B. integrated

C. notational dollar

D. functional

Xem đáp án » 18/04/2025 41

The main technique to minimize translation exposure is called a/an …….. hedge.

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Bình luận

Under the current rate method, specific assets and liabilities are translated at exchange rates consistent with the timing of the item's creation.

A/an …….subsidiary is one in which the firm operates as an extension of the parent company with cash flows highly interrelated with the parent.

Translation exposure measures

Generally speaking, translation methods by country define the translation process as a function of what two factors?

The current rate method of foreign currency translation gains or losses resulting from remeasurement are carried directly to current consolidated income and thus introduces volatility to consolidated earnings.

A foreign subsidiary's ………currency is the currency used in the firm's day-to-day operations.

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🔥 Đề thi HOT:

The main technique to minimize translation exposure is called a/an …….. hedge.

Bình luận

Under the current rate method, specific assets and liabilities are translated at exchange rates consistent with the timing of the item's creation.

A/an …….subsidiary is one in which the firm operates as an extension of the parent company with cash flows highly interrelated with the parent.

Translation exposure measures

Generally speaking, translation methods by country define the translation process as a function of what two factors?

The current rate method of foreign currency translation gains or losses resulting from remeasurement are carried directly to current consolidated income and thus introduces volatility to consolidated earnings.

A foreign subsidiary's ………currency is the currency used in the firm's day-to-day operations.

🔥 Đề thi HOT:

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