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Chapter 13 Translation of Financial Statements of Foreign Identifying the Exchange Rate LOS EXERCISE 13.1 Accounts are listed below for a foreign subsidiary that maintains its books in its local The equity interest in the subsidiary was acquired in a purchase transaction. In the space indicate the exchange rate that would be used to translate the accounts into dollars the functional currency was identified (a) as the U.S. dollar and (b) as the foreign entity's Local Currency currency. Use the following letters to identify the exchange rate: H-historical exchange rate C-current exchange rate 4-average exchange rate for the current period Exchange Rate if the Functional Currency is: Account U.S. Dollar Cash Accounts receivable Inventory carried at cost Inventory carried at market Prepaid rent Property, plant, and equipment Goodwill Accounts payable Bonds payable Unamortized premium on bonds payable Preferred stock carried at issuance price Common stock Sales Cost of goods sold Depreciation expense ERCISE 13-2 Multiple Choice 13 10