Công ty Ohio (Canada) nhập hàng từ Mỹ và có 1 công ty con tại Mỹ. Công ty dự đoán CAD sẽ giảm giá so với USD. Để phòng hộ rủi ro tỷ giá, Công ty sẽ ...

Tình huống nào sau đây có thể minh họa cho kỹ thuật phòng hộ rủi ro giao dịch theo phương pháp trả sớm?

Gia sử Công ty Cloud phòng hộ rủi ro giao dịch bằng thị trường tiền tệ, số tiên Công ty cân phải vay hôm nay là bao nhiêu?

Translation exposure may also be called …….. exposure.

……. exposure is the potential for an increase or decrease in the parent company's net worth and reported net income caused by a change in exchange rates since the last transaction.

If the same exchange rate were used to remeasure every line on a financial statement, then there would be no imbalances from remeasuring.

Generally speaking, translation methods by country define the translation process as a function of what two factors?

A/an …….subsidiary is one in which the firm operates as an extension of the parent company with cash flows highly interrelated with the parent.

Consider two different foreign subsidiaries of Georgia-Pacific Wood Products Inc. The first subsidiary mills trees in Canada and ships its entire product to the Georgia-Pacific U.S. The second subsidiary is also owned by the parent firm but is located in Japan and retails tropical hardwood furniture that it buys from many different sources. The first subsidiary is likely a/an………foreign entity with most of its cash flows in U.S. dollars, and the second subsidiary is more of a/an ……..foreign entity.

The current rate method is the most prevalent method today for the translation of financial statements.

The basic advantage of the …….. method of foreign currency translation is that foreign nonmonetary assets are carried at their original cost in the parent's consolidated statement while the most important advantage of the ……… method is that the gain or loss from translation does not pass through the income statement.