问题如下图：
选项：
A. 
B. 
C. 
解释：
-27264-（-501）+1063？
妙悟先生品职答疑助手 · 2018年03月05日
对于题目中涉及的三个数字，我们通过假设来分析，对于Cost of goods sold，假设公司年初年末存货和应付账款都为0，那么COGS如何产生？是不是就应当于公司直接把货物买来直接卖了结转到成本？那么买货物需要支付货款，假设的是应付账款没有变动，那么这部分货款是不是都直接通过现金支付了？所以COGS越大，是不是支付给供应商的现金也就越多了？我们再放宽假设，假设应付账款年初年末还是0，那么我COGS此时由两种构成，一个是之前提到的外购的部分，还有一个就是之前自己已经存在的存货销售。存货减少了，必然进入COGS中，那么一部分的COGS不是本期采购的，也就不涉及到现金流出，假设COGS全部由存货减少构成，并不存在外购的情况，那么是不是支付给供应商的现金就没有了？所以存货的减少这里是减号。最后应付账款就更好理解了，原本购货需要直接向供应商支付现金，应付账款增加，所需要支付的现金就减少了，就好比我们原本通过钱包里的现金消费，那么支付的现金会增加，现在改为刷卡了，那么我们并没有直接支付现金，这个现金是等我们还款时才支付的。
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
