问一道题：NO.PZ2016012101000102

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：

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.

解析：直接带公式即可。根据公式cash received from customers= Opening A/R + net sales – Closing A/R= 73.2+254.6-68.3=259.5。现金流的支出我们都加一个负号，-cash paid to suppliers=- COGS –Δinv + ΔA/P + Depreciation included in COGS，本题没有Depreciation included in COGS，所以-cash paid to suppliers=- COGS –Δinv + ΔA/P= -175.9-（47.8-39）+（22.9-20.3）= -182.1。