老师，想问一下我这种算法是正确的么，用INVENTORY BASE 法则

问题如下：

Purple Fleur S.A., a retailer of floral products, reported cost of goods sold for the year of $75 million. Total assets increased by $55 million, but inventory declined by $6 million. Total liabilities increased by $45 million, and accounts payable increased by $2 million.The cash paid by the company to its suppliers is most likely closest to:

选项：

A.

$67 million.

B.

$79 million.

C.

$83 million.

解释：

A  is correct.

Cost of goods sold of $75 million less the decrease in inventory of $6 million equals purchases from suppliers of $69 million. The increase in accounts payable of $2 million means that the company paid $67 million in cash ($69 million minus $2 million).

解析：考点是直接法下cash paid to suppliers的计算。由于是现金流的流出所以我们都在前面加一个负号，- Cash paid to suppliers= - COGS –Δinv + ΔA/P + Depreciation included in COGS，本题没有Depreciation included in COGS，所以- Cash paid to suppliers= - COGS –Δinv + ΔA/P=－75－（-6）+2=－67，负号代表是流出，所以付给供应商的钱是67块。