尼克内姆 · 2020年10月07日
问题如下：
The following information is extracted from Sweetfall Incorporated’s financial statements.
The amount of cash Sweetfall Inc. paid to suppliers is:
选项：
A. $25,700.
B. $26,702.
C. $27,826
解释：
A is correct.
The amount of cash paid to suppliers is calculated as follows:
= Cost of goods sold – Decrease in inventory – Increase in accounts payable
= $27,264 – $501 – $1,063
= $25,700.
问下老师，ap的改变量为什么在pay for. supplier是➕项？这个逻辑能帮我再梳理一下吗？
Olive_品职助教 · 2020年10月09日
嗨，从没放弃的小努力你好：
期初AP+ 当期的采购purchase-当期cash paid to suppliers=期末AP ①
期初存货+当期采购purchase-当期COGS=期末存货②
根据②，可得：purchase=期末存货-期初存货+当期COGS=Δinventory+COGS③
将③带入①：
期初AP+（△inventory+COGS）-当期cash paid to suppliers=期末AP
当期cash paid to suppliers=期初AP-期末AP+△inventory+COGS=-ΔAP+Δinventory+COGS
按照老师上课讲的习惯，因为cash paid是现金流的流出，所以前面加一个负号：
- Cash paid to suppliers=- COGS –Δinv + ΔA/P
-------------------------------加油吧，让我们一起遇见更好的自己！
NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 为什么不用加上preciation
NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. prepaiexpense为什么不算在内呢
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 如题
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 怎么答案是A，应该是B吧，=-COGS-δInv.+δA/P才对啊那应该是=-27264-（-501）+1063.怎么老是这种数学错误啊
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. preciation expenses 在这道题中为何不用考虑呢
