综上所述,current rate method和temporal method是国际财务报告中常用的两种外币记账方法。Current rate method根据当期汇率将外币资产和负债转换为本币计价,适用于简化外币报表处理,例如子公司财务报表转换。Temporal method则根据交易的性质选择不同的汇率进行计价,适用于外国交易和持
本文将介绍两种常用的记忆方法:current rate method(当前汇率法)和temporal method(时间记忆法)。通过了解和运用这两种方法,我们可以更有效地提高自己的记忆力。 二级标题:current rate method(当前汇率法) 三级标题:什么是当前汇率法? 当前汇率法是一种记忆方法,它通过将信息与当前的汇率联系起来,以帮助人们更容易地...
【CFA2-Vol.9】Temporal Method vs Current Rate Method (1) 4624 2018-05 3 【CFA2-Vol.10】Arbitrage pricing theory (APT) & Multifactor models 3637 2018-05 4 【CFA2-Vol.11】Derivatives-Put call parity 2972 2018-06 5 【CFA2-Vol.12】Derivatives-如何求交易策略中的breakeven point ...
希望能得到大神的回答～The current rate method differs from thetemporal (historical) methodin that a...
C. the current rate method results in an adjustment to the equity account on the balance sheet. The temporal method results in a gain or loss appearing on the income statement. 正确答案:C 分享到: 答案解析: The current rate method results in an adjustment to the equity account on the ...
current rate method,又称为即时汇率法,是一种基于当前汇率的记忆法。它的主要应用场景是在学习和使用外语时,尤其是在涉及到货币兑换时。例如,如果我们需要记住 1 美元等于 6.5 人民币,我们就可以使用 current rate method,将这个汇率记住。 temporal method,又称为时间法,是一种基于时间的记忆法。它的主要应用场景...
(1)current rate method(当前率法) 当前率法是一种基于信息量的记忆方法。它的核心思想是,将信息量与记忆难度相结合,通过调整记忆的频率和强度来提高记忆效果。具体操作方法是,根据信息的重要程度和难度,制定合理的复习计划,确保在记忆的过程中不会出现过度遗忘或过度复习的情况。 (2)temporal method(时间法) 时间...
GAAP, the temporal method is preferred to the current rate method in hyperinflationary economies because the temporal method:A. is easier to perform under hyperinflation.B. provides better conversions of subsidiary revenues.C. results in non-monetary asset values that are a better proxy for the ...
When applying the method to isolate CTCs, several factors must be considered, including CTCs yield, maximum blood volume processing capacity, isolation rate, purity of the isolated fraction, viability of isolated CTCs, ability to isolate CTC clusters, and the use of positive or negative selection ...
Determining the state of magma reservoirs is essential to mitigate volcanic hazards. However, geophysical methods lack the spatial resolution to quantify the volume of eruptible magma present in the system, and the study of the eruptive history of a volc