问一道题：NO.PZ2018062004000102 [ CFA I ]

NO.PZ2018062004000102 问题如下 Accorng to the financistatements of Company what's the amount of cash receivefrom customers ancash paito suppliers respectively in 2017(in $ millions)? cash receivefrom customerscash paito suppliers A.227.1150 B.216.1161.2 C.216.1136.9 C is correct. Cash receivefrom customers= net sales-△AR=221.6-(56.3-50.8)=216.1.-Cash paito suppliers= -COGS+△AP-△INV= -162.3+(25.9-13.6)-（22.6-35.7）=-136.9 付供应商的钱为什么要减去存货的变化量呢？这个不太理解

NO.PZ2018062004000102问题如下Accorng to the financistatements of Company what's the amount of cash receivefrom customers ancash paito suppliers respectively in 2017(in $ millions)?cash receivefrom customerscash paito suppliersA.227.1150B.216.1161.2C.216.1136.9C is correct. Cash receivefrom customers= net sales-△AR=221.6-(56.3-50.8)=216.1.-Cash paito suppliers= -COGS+△AP-△INV= -162.3+(25.9-13.6)-（22.6-35.7）=-136.9这考的是哪个知识点呀？ 麻烦讲一下谢谢

付给供应商的钱计算错了吧 请再核实下

    老师，cash to supplier 应该是136.9吧。