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尼克内姆 · 2020年10月07日

问一道题：NO.PZ2016012101000101 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

White Flag, a women’s clothing manufacturer, reported salaries expense of $20 million. The beginning balance of salaries payable was $3 million, and the ending balance of salaries payable was $1 million. How much cash did the company pay in salaries?

选项：

A.

$18 million.

B.

$21 million.

C.

$22 million.

解释：

C  is correct.

Beginning salaries payable of $3 million plus salaries expense of $20 million minus ending salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million decrease in salaries payable equals $22 million.

解析：所有资产负债表科目都可以用BASE法则。salaries payable期初是3，期末是1，当期新增的salaries expense是20。根据BASE法则，3+20-salaries paid=1，可以算出salaries paid=22。

wage expense是已付工资，wage payable是应付工资，它的变动量难道不包括在已付工资里面吗？我

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2 个答案

Kiko_品职助教 · 2022年06月20日

嗨，努力学习的PZer你好：


损益表报告应付salary expense是20m，那么当我们用base法则算期末salary payable的时候，自然就要算上这一年里面得expense，这个就是叫当期应付得salary expense。

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努力的时光都是限量版，加油！

Olive_品职助教 · 2020年10月09日

嗨，努力学习的PZer你好：


BASE法则：期初的salary payable+当期应付的salary expense-当期已经付掉的salary paid=期末的salary payable

→salary paid=期初-期末salary payable+当期的salary expense

“wage expense是已付工资，wage payable是应付工资 ”

这个理解不太对。wage expense是一个流量值，是当期企业应该支付的金额，而wage payable是资产负债表中的存量值，是企业各期累积的应付未付的金额。


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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


blade8932 · 2022年06月18日

老师，您好。请问题目中reported salaries expense of $20 million，这句话怎么理解成 当期应付的salary expense。这种英文表述有点不理解，转不过弯来。

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