没理解

问题如下：

The following annual financial data are available for a company:

选项：

A.£97.4.

B.£109.2.

C.£71.6.

解释：

A is correct. Interest expense can be determined from the following relationship：

B is incorrect. Instead of adding ending interest payable, it subtracted it, and instead of subtracting beginning interest payable, it added it.

Interest expense = Cash paid for interest – Ending interest payable + Beginning interest payable

= 103.3 – 84.5 + 90.4 = 109.2

C is incorrect, per the calculation above. Instead of adding cash paid for interest, it subtracted it, and instead of adding beginning interest payable, it added it.

Interest expense = Ending interest payable – Cash paid for interest + Beginning interest payable

= 84.5 – 103.3 + 90.4 = 71.6