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Falcon · 2018年05月26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：


既然计算 从客户收到的现金时 考虑了unearned revenue, 

这道题也包括何 老师上课讲的，在计算 支付给供应商的现金时却没考虑  prepaid expense, 这是为什么？

销售时考虑了预收，采购时难道不考虑预付吗？               

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1 个答案

品职辅导员_小明 · 2018年05月26日

这是Prepaid expenses，与购货无关，如果要计算实际支付的费用就需要用到这个科目了

这一题算的是支付给供应商的钱，那所有项目应该是与购货相关的，这个prepaid expenses更类似于提前支付的公司期间费用，比如提前支付的水电费，它并不是支付给供应商的钱

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