USCPA（美國注冊會計師）考試中的考點較多，高頓網校小編在此著重為各位學員介紹匯率部分的考點，僅供參考！
　　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.
　　高頓小編寄語：生命是以時間為單位的，浪費別人的時間等于謀財害命，浪費自己的時間，等于慢性自殺。