cfa二级百度云：CFA二级自编题150道之财报

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R:eading:l Multinational operations s D21902012 and D21902013 are based on the information below:

Company G,a Japanese company,makes transaction with countries mainly in Europe and the payments from clients are in US dollar.

On 1 December 2017,when the exchange rate was 0.0089 USD per JPY,Company G sold goods with price of$125 million to a customer.

The cash payment is received on 28 Feburary 2018 when the exchange rate was 0.0094 USD per JPY.

The exchange rate on 31 December 2017 was 0.0098 USD per JPY.

D21902012 The change in exchange rate is most likely to result in:

A realized loss of 747 JPY reported in income statement in 2017.

B unrealized loss of 1290 JPY reported in other comprehensive income in 2017.

C unrealized loss of 1290 JPY reported in income statement in 2017.

答案：C

考点：外币交易损益的计算