NO.PZ2023081403000054
问题如下：
Q. An analyst gathered the information in Exhibit 1 from a company’s 2018 financial statements:
Exhibit 1:
2018 Financial Statements (US dollars, millions)
Based only on the information in Exhibit 1, the company’s 2018 statement of cash flows in the direct format would include amounts (in US dollars 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
249.7/169.7
B.259.5/174.5
C.259.5/182.1
解释：
C is correct. 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.
accounts receivable不应该是应收但还没收到吗，所以对于from customers的现金流不应该要减去这部分吗？为什么是加上呢？
