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DDup · 2022年02月23日

为什么这一题不考虑预付款

  1. CFA I
  2. FRA

NO.PZ2017102901000037

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.

如上，为什么这一题不考虑预付款

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2 个答案
已采纳答案

Kiko_品职助教 · 2022年02月24日

嗨，爱思考的PZer你好：


你说的是prepaid expense吗。prepaid expense一般指预先支付的水电费这一类operating expense，所以在计算 operating expenses paid 中才会用到，它不影响支付给供应商的钱。 

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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！

king · 2022年05月02日

prepaid expense是指房租这种吧，水电煤是accrued expense.

Kiko_品职助教 · 2022年05月03日

嗨，努力学习的PZer你好：


嗯嗯，你说的有道理，其实水电费更多的是先使用，后缴费，所以更多的时候属于accrued expense，在这里这个prepaid expenses是想说明，他是提前支付的公司期间费用，跟支付给供应商的钱没有关系，按照你的理解，指的房租也没有问题。

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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！

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