Katherine · 2023年05月06日
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.
为什么不用加上depreciation
lynn_品职助教 · 2023年05月08日
嗨，爱思考的PZer你好：
为什么不用加上depreciation
Depreciation included in COGS一般是我们生产线，生产机器折旧的成本做COGS记在了成本中，没有提到可能就没有。
如果没有加“included in COGS”这几个字，就说Deperiation我们一般认为是办公室的桌椅啊，家具啊，电脑打印机，装修这种和生产无关的东西折旧产生的费用。
Depreciation included in COGS 在报表的位置是包含在COGS里面。而Deperiation是作为Expense记在当期的费用中。
如果用间接法计算CFO的时候depreciation要加上。如果在计算给供应商的现金流的这部分depreciation 不要加上。
----------------------------------------------加油吧，让我们一起遇见更好的自己！
Katherine · 2023年05月08日
有公式吗？
NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. prepaiexpense为什么不算在内呢
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 如题
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease 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
NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. preciation expenses 在这道题中为何不用考虑呢
