开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

SYc · 2024年02月29日

题目中的total assets和total liabilities是干扰项对吧？

  1. CFA I
  2. FRA

NO.PZ2023081403000052

问题如下：

Q. Purple Fleur S.A., a retailer of floral products, reported cost of goods sold for the year of USD75 million. Total assets increased by USD55 million, but inventory declined by USD6 million. Total liabilities increased by USD45 million, and accounts payable increased by USD2 million. The cash paid by the company to its suppliers is most likely closest to:

选项：

A.USD67 million. B.USD79 million. C.USD83 million.

解释：

A is correct. Cost of goods sold of USD75 million less the decrease in inventory of USD6 million equals purchases from suppliers of USD69 million. The increase in accounts payable of USD2 million means that the company paid USD67 million in cash (USD69 million minus USD2 million).

题目中的total assets和total liabilities是干扰项对吧？

添加评论
1 个答案

王园圆_品职助教 · 2024年03月01日

是的同学，总资产和总负债的变化和 cash paid by the company to its suppliers 这个项目没有什么必然关系的

  • 1

    回答

  • 1

    关注

  • 248

    浏览
相关问题

NO.PZ2023081403000052问题如下Q. Purple Fleur S.A., a retailer of florprocts, reportecost of goo solfor the yeof US5 million. Totassets increaseUS5 million, but inventory clineUS million. Totliabilities increaseUS5 million, anaccounts payable increaseUS million. The cash paithe company to its suppliers is most likely closest to:A.US7 million.B.US9 million.C.US3 million.A is correct. Cost of goo solof US5 million less the crease in inventory of US million equals purchases from suppliers of US9 million. The increase in accounts payable of US million means ththe company paiUS7 million in cash (US9 million minus US million).这里说存货减少了6million。是不是意味着存货减少了，即供货商暂放在公司的库存减少了6million。如果减少，那就要给回供货商，因为只是暂存在仓库里，还没给供货商钱先。只有发生存货减少，才给供货商钱。

2024-01-13 17:23 1 · 回答

NO.PZ2023081403000052 问题如下 Q. Purple Fleur S.A., a retailer of florprocts, reportecost of goo solfor the yeof US5 million. Totassets increaseUS5 million, but inventory clineUS million. Totliabilities increaseUS5 million, anaccounts payable increaseUS million. The cash paithe company to its suppliers is most likely closest to: A.US7 million. B.US9 million. C.US3 million. A is correct. Cost of goo solof US5 million less the crease in inventory of US million equals purchases from suppliers of US9 million. The increase in accounts payable of US million means ththe company paiUS7 million in cash (US9 million minus US million). AP, AR, INV题目中提到的增加和减少，对应的前面的是用+还是-啊？

2023-12-11 21:47 2 · 回答