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Jason Bourne · 2022年07月09日

正负号搞不清楚

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.

为什么这题的COGS前面不用负号,之前做过一题前面要加负号的,不太理解,感觉遇到这种题只能靠运气来猜答案

1 个答案

Kiko_品职助教 · 2022年07月11日

嗨,爱思考的PZer你好:


正负号代表现金流的流出。题目给的“decrease in inventory”解释里面也并没有用负数表示,直接代入的501。


如果COGS用负号,那么后面decrease in inventory也要注意用负号表示,就按照课上何老师讲的记忆方法算出来结果也是一样的。- COGS –Δinv + ΔA/P =-27264-(-501)+1063=-25700 负号只是代表现金流流出。

建议用何老师讲的这种方法记忆不太容易出错。如果还不是很理解,可以再去听一下基础班视频~

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