问题如下图:
选项:
A.
B.
C.
解释:
cash collection和cash receive from customers很容易混淆啊
NO.PZ2016012102000074 问题如下 PZ company hnet sales is $300,000 in 2017. If accounts receivable crease$56,000 anaccounts payable increase$9,000, inventory is increase $20,000, so cash collections were: A.$300,000. B.$356,000. C.$364,000. Net sales + creasein accounts receivable = cash collections ring this ye=$300,000 + $56,000 = $356,000 . The change in accounts payable es not affecash collections. Accounts payable result from a firm's purchases from its suppliers.考点间接法计算CFO 收到的销售相关的现金 = Net sales + creasein accounts receivable =$300,000 + $56,000 = $356,000应付账款核算由公司采购引起的供应商账款,所以应付账款的变动不影响销售现金收款。 请问公式应该是net sales - change in AR吗
算上存货和应付账款算出来的答案是什么?这个和 cash collection 名称上怎么区别 ?
不理解为什么cash collection跟存货和应付账款没关系
AP的变动为什么不加上?