Jason Bourne · 2022年07月09日
NO.PZ2017102901000037
问题如下：
The following information is extracted from Sweetfall Incorporated’s financial statements.
The amount of cash Sweetfall Inc. paid to suppliers is:
选项：
A.$25,700.
B.$26,702.
C.$27,826
解释：
A is correct.
The amount of cash paid to suppliers is calculated as follows:
= Cost of goods sold – Decrease in inventory – Increase in accounts payable
= $27,264 – $501 – $1,063
= $25,700.
为什么这题的COGS前面不用负号，之前做过一题前面要加负号的，不太理解，感觉遇到这种题只能靠运气来猜答案
Kiko_品职助教 · 2022年07月11日
嗨，爱思考的PZer你好：
正负号代表现金流的流出。题目给的“decrease in inventory”解释里面也并没有用负数表示，直接代入的501。
如果COGS用负号，那么后面decrease in inventory也要注意用负号表示，就按照课上何老师讲的记忆方法算出来结果也是一样的。- COGS –Δinv + ΔA/P =-27264-（-501）+1063=-25700 负号只是代表现金流流出。
建议用何老师讲的这种方法记忆不太容易出错。如果还不是很理解，可以再去听一下基础班视频~
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 为什么不用加上preciation
NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. prepaiexpense为什么不算在内呢
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 如题
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 怎么答案是A，应该是B吧，=-COGS-δInv.+δA/P才对啊那应该是=-27264-（-501）+1063.怎么老是这种数学错误啊
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. preciation expenses 在这道题中为何不用考虑呢
