NO.PZ2024011002000042
问题如下：
An analyst gathered the following information from a company's 2010 financial statements (in $ millions):
Based only on the
information above, the company's 2010 statement of cash flows in the direct
format would include amounts (in $ millions) for cash received from customers
and cash paid to suppliers, respectively, that are closest to:
选项：
cash received from customers
cash paid to suppliers
解释：
Cash received from customers = Sales + Decrease in accounts receivable = 254.6 + 4.9 = 259.5. Cash paid to suppliers = Cost of goods sold + Increase in inventory — Increase in accounts payable = 175.9 +8.8 — 2.6 = 182.1.付给供应商的钱为什么要算上存货呢？
