新朋老友

我看了答案，虽然我自己也不是很明白
在all current法下，如果是资产大于负债，那么其差额，也就是权益会受当地货币升值贬值的影响，如果当地货币升值就是收益，反之就是损失
在temporal法下，如果是货币性负债大于货币性资产，其差额受货币升值贬值的影响，如果当地货币贬值，就是收益，反之就是损失
在这个题目里，monetary liability is more than monetary asset, and exchange rate increased, therefore, it is a loss
under all current method, loss is recognized in equity, while under temporal method, it is recognized in NI
therefore, loss is recognized under temporal method, and therefore, smaller NI

Does this make sense? i made it up from the answer...hope it helps

还没考试呢，我就开始眼花缭乱，楼主明明表明了L2 mock afternoon, 我却一直在拼命的找morning的mock！！哎。。。