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Grace Yu · 2022年08月13日

Depreciation expenses 在这道题中为何不用考虑呢

  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.

Depreciation expenses 在这道题中为何不用考虑呢

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2 个答案

Kiko_品职助教 · 2022年10月08日

嗨，爱思考的PZer你好：


“Depreciation included in COGS”是折旧包含在COGS里面，这种情况下我们需要加上。

但是这道题，COGS给了，depreciation给了，明显是不包含的关系。

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加油吧，让我们一起遇见更好的自己！

Pavel Korchagin · 2023年01月30日

给了就一定不包含？

Kiko_品职助教 · 2022年08月15日

嗨，努力学习的PZer你好：


因为算得是cash，折旧不涉及现金的支出

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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！

景小兔 · 2022年10月08日

老师，再问一下，讲义上的公式不是最后有一项加上“Depreciation included in COGS”怎么和题里的“Depreciation expenses”进行区分？

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