开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

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？



添加评论
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。

  • 1

    回答

  • 0

    关注

  • 450

    浏览
相关问题

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. 为什么不用加上preciation

2023-05-06 21:12 2 · 回答

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

2023-02-13 22:23 2 · 回答

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

2023-01-30 20:02 1 · 回答

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

2022-10-26 16:32 1 · 回答

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

2022-08-13 17:10 2 · 回答