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