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答案和详解如下:

Correct answer is C)

Substitute the previously calculated value for the translation gain into the income statement to arrive at the correct net income.

Income Statement (in SF thousands)
December 31, 2002

Sales

7,000 × 0.80 =

$5,600

COGS

(6,800) × 0.80 =

$5,440

Depreciation

(100) × 0.77 =

$77

Translation Gain/Loss

Plug =

$18

Net Income

 

$101

[此贴子已经被作者于2009-1-20 11:32:35编辑过]

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