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美國CPA模擬試題：匯率（四）
When translating foreign currency financial statements into the reporting currency, which of the following items would not be translated using current (year-end) rates?
a. Fixed assets.
b. Accounts receivable.
c. Common stock.
d. Notes payable.
Explanation
Choice "c" is correct. When the translation method is used, all assets and liabilities are translated to the reporting currency using the current (year-end) exchange rate, while common stock and additional paid-in capital are translated using historical exchange rates.
【我要糾錯】 責(zé)任編輯：小敏
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