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messiah1992 · 2022年02月11日

请问下,直接法里面,资产项不应该是减去吗?为什么这里Inventory上涨要用加?AP的增加要减去?

No.PZ2021050901000033 (选择题)

来源:

An analyst gathered the following information from a company's 2010 financial statements (in $ millions):

Based only on the information above, the company's 2010 statement of cash flows in the direct format would include amounts (in $ millions) for cash received from customers and cash paid to suppliers, respectively, that are closest to:

您的回答A, 正确答案是: C

  

cash received from customers

cash paid to suppliers

A

不正确249.7

169.7

B

259.5

174.5

C

259.5

182.1

数据统计(全部)

做对次数: 245

做错次数: 298

正确率: 45.12%

数据统计(个人)

做对次数: 0

做错次数: 0

正确率: 0%

解析

Solution:C.

Cash received from customers = Sales + Decrease in accounts receivable = 254.6 + 4.9 = 259.5. Cash paid to suppliers = Cost of goods sold + Increase in inventory - Increase in accounts payable = 175.9 +8.8 - 2.6 = 182.1.

考点:FSA- Understanding The CF/S - CFO Calculation

2 个答案

Kiko_品职助教 · 2022年02月13日

嗨,努力学习的PZer你好:


好的,加油~

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

messiah1992 · 2022年02月11日

不用了老师,我懂了,不用回答了哈

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