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momo · 2023年09月05日

receive

NO.PZ2018062004000098

问题如下:

Company A reported revenue of $80 million, net income of $45 million. What’s the amount of cash received from customers if accounts receivable increased by $5 million and accounts payable decreased by $1 million?

选项:

A.

$75 million.

B.

$86 million.

C.

$74 million.

解释:

A is correct. cash received from customers=revenue- increase in accounts receivable=80-5=75. The change in accounts payable does not affect the cash received from customers, it affects the cash paid to suppliers.

公式不是NI-AR的变化量吗

1 个答案

王园圆_品职助教 · 2023年09月05日

同学你好,你再仔细看下以下讲义截图黄色部分,是Net sales 不是Net income

net sales就是剔除了销售后又退货以后的净的营业收入,而不是净利润的意思