USCPA（美国注册会计师）考试中的考点较多，高顿网校小编在此着重为各位学员介绍汇率部分的考点，仅供参考！
　　When remeasuring foreign currency financial statements into the functional currency, which of the following items would be remeasured using historical exchange rates?
　　a. Marketable equity securities reported at market values.
　　b. Inventories carried at cost.
　　c. Accrued liabilities.
　　d. Bonds payable.
　　Explanation
　　Choice "b" is correct, inventories carried at cost.
　　Rule: Balance sheet accounts are generally included at the current exchange rate, except for:
　　1. A self contained subsidiary with a 3 year inflation rate of 100% or more (hyperinflationary economy).
　　2. A foreign entity which does not maintain its accounts in a foreign functional currency.
　　In these circumstances, the remeasurement method is used and the historical rates should be used only for those balance sheet accounts carried at "cost" (most non-monetary items). Otherwise follow the general rule and use the "current" rate.
　　Choices "a", "d", and "c" are incorrect. Bonds payable and accrued liabilities are "monetary" items. Marketable equity securities are non-monetary items, but are reported at fair value. Because they are reported at fair value, they should be remeasured using the current exchange rate.
　　高顿小编寄语：生命是以时间为单位的，浪费别人的时间等于谋财害命，浪费自己的时间，等于慢性自杀。