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Cindy777 · 2021年04月07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.

为什么不考虑depreciation？
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Cindy777 · 2021年04月08日

那在计算哪一步的时候要加上折旧？

2 个答案

纠纠_品职答疑助手 · 2021年04月09日

嗨，努力学习的PZer你好：


如果我们知道COGS里面题目专门注明了包含多少的折旧的时候，需要把成本里面的折旧加回来。


还有一种是用间接法求CFO的时候也是需要把折旧加回来的，但是不适合这道题目

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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！

纠纠_品职答疑助手 · 2021年04月08日

嗨，从没放弃的小努力你好：



这里的折旧并不包含在cost of goods sold，所以在计算的时候，我们也不需要把它加回来。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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