NOTES第2本,关于hyperinflationary的restate for inflation的问题,91到92的例题时有个解释想不通,请教一下大家。
92页第3行说:在restate for inflation时,revenue and expenses occurred throughout the year and are inflation adjusted using the change in the average and ending price index.
我不明白的是,既然是throughout the year,那就应该使用change in the beginning and ending price index,为什么NOTES说是average and ending呢?
知道自己为了一个小问题有点钻牛角尖了,但是想不通的话真的很不爽,希望大家来指点迷津啊!
[此贴子已经被作者于2010-3-27 1:47:27编辑过] |