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小燃娃🤪 · 2022年10月26日

答案不对吧?

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.

怎么答案是A,应该是B吧,=-COGS-δInv.+δA/P才对啊那应该是=-27264-(-501)+1063.怎么老是这种数学错误啊

1 个答案

王园圆_品职助教 · 2022年10月26日

嗨,爱思考的PZer你好:


同学你好,题目答案没有错,只是和老师上课讲的方法差一个负号罢了

请看以下讲义公式截图,在老师给的公式里,每个现金流都考虑了流入(+)还是流出(-)的方向

所以按照何老师的计算,本题就是 : -27264 - (-501) + 1063 = -25700

和解析中的答案正好方向相反但数字一样哦

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