NO.PZ2018062004000099
问题如下：
Company A reported COGS of $50 million. During the year, inventory increased $8 million and accounts payable decreased $5 million. What’s the amount of cash paid to suppliers?
选项：
A.
$47 million.
B.
$53 million.
C.
$63 million.
解释：
C is correct.-Cash paid to suppliers= -COGS-△Inv+△AP= -50-8+(-5)= -63.Note that the negative sign only means cash outflows.
Inventory是资产项目，应该加回来呀。
老师你看看我的解题步骤哪里错了:
我是看老师视频这样计算的:
paid to supplier 等于-purchase+ap
inventory ending =inventory beginning +purchase-cogs
所以purchase= in ending-in beginning +cogs
那就是等于58
但是purchase 前面有个-所以是-58+-5
我晕。好像又对了？
我感觉我对得有点投机。。。正号负号老师要纠正我一下嘛
