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🌊Yuri🌊 · 2023年01月18日

NO.PZ2016012101000101

问题如下:

White Flag, a women’s clothing manufacturer, reported salaries expense of $20 million. The beginning balance of salaries payable was $3 million, and the ending balance of salaries payable was $1 million. How much cash did the company pay in salaries?

选项:

A.

$18 million.

B.

$21 million.

C.

$22 million.

解释:

C  is correct.

Beginning salaries payable of $3 million plus salaries expense of $20 million minus ending salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million decrease in salaries payable equals $22 million.

解析:所有资产负债表科目都可以用BASE法则。salaries payable期初是3,期末是1,当期新增的salaries expense是20。根据BASE法则,3+20-salaries paid=1,可以算出salaries paid=22。

请问-20+(3-1)这个算法有什么问题。我绕进去了 完全想不明白

3 个答案

lynn_品职助教 · 2023年05月05日

嗨,努力学习的PZer你好:


hh,同学这个算法没错,要注意方向和期末期初的区别,代入公式~

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13820356655 · 2023年05月04日

友友,我也是这么算的,但是得er它,是期末减期初,因为站在的时间点是期末,这样的话,因为outflow所以是-20,在因为是liability所以是+(-2),结果就是-22

lynn_品职助教 · 2023年01月18日

嗨,从没放弃的小努力你好:


就是Begining balance + 当期增减 - 当期减少 = Ending balance.


期初3 + 当期增加20 - 当期减少(即付出去的钱)= 期末1


所以可以推出当期减少=22.


请问-20+(3-1)这个算法有什么问题。我绕进去了 完全想不明白


正确的应该是:当期减少(即付出去的钱)=期初3 + 当期增加20- 期末1


我的建议是考场上容易紧张,我们还是把原始的BASE法则式子列出来,这样就不容易出现因符号产生的错误啦。

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