开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

ʜ ᴀ ᴢ ᴇ ʟ · 2020年10月14日

问一道题：NO.PZ2017102901000037 [ CFA I ]

  1. CFA I
  2. FRA

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.

请问为什么不需要加回depreciation expeness
添加评论
2 个答案

Olive_品职助教 · 2020年10月15日

嗨，爱思考的PZer你好：


刚才只发了图片，文字说明：

只有当depreciation被记入COGS时才需要扣除，但这一题明显depreciation expenses是单独列式的，并没有在COGS里，所以不用扣除

参考：https://class.pzacademy.com/qa/39699


-------------------------------
加油吧，让我们一起遇见更好的自己！


Olive_品职助教 · 2020年10月15日

嗨，从没放弃的小努力你好：



-------------------------------
加油吧，让我们一起遇见更好的自己！


  • 2

    回答

  • 2

    关注

  • 442

    浏览
相关问题

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. 为什么不用加上preciation

2023-05-06 21:12 2 · 回答

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

2023-02-13 22:23 2 · 回答

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

2023-01-30 20:02 1 · 回答

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

2022-10-26 16:32 1 · 回答

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

2022-08-13 17:10 2 · 回答