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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
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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


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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！


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