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RachelQ · 2018年05月21日

问一道题：NO.PZ2017102901000037 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

    

选项：

A.

B.

C.

解释：

在NO.PZ2017102901000036题中答案给的是cash paid to supplier= cogs+decrease in inventory -increase AP?请问两者有什么区别？



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1 个答案

品职辅导员_小明 · 2018年05月21日

何老师给的公式是：-COGS-△inventory+△AP

这个题主要是因为，COGS应该是费用，前面加负号的，但是答案给的是正号，那么相当于整个等式前面加了个负号，-（cogs-decrease in inventory +increase AP）=-(27264-502-1063）=-25700， 负号代表现金的流出。

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