Weike · 2023年12月09日
NO.PZ2023081403000056
问题如下：
Q. The information in Exhibit 1 is extracted from Sweetfall Incorporated’s financial statements.
Exhibit 1:
Sweetfall Inc.
The amount of cash Sweetfall Inc. paid to suppliers is:
选项：
A.USD25,700.
B.USD26,702.
C.USD27,826.
解释：
A is correct. The amount of cash paid to suppliers is calculated as follows:
= Cost of goods sold – Decrease in inventory – Increase in accounts payable= USD27,264 – USD501 – USD1,063= USD25,700.COGS有时带负号有时不带
王园圆_品职助教 · 2023年12月09日
同学你好，这道题你完全可以按照老师上课的讲解公式计算，不用按照解析方法也可以得到正确答案
请看以下讲义截图红色框部分
这里COGS是带负号的，所以本题这里就是-27264
题目中说decrease in inventory 501——说明期末比期初少了501，那Δinventory就是-501——后续带入公式的时候，这个负号就会因为前面是减号而消去
increase in accounts payable——说明期末比期初增加了1063，ΔAP就是1063
最后按照讲义的公式，就是 -27264 - （-501） + 1063= -25700——和答案数字一致只是符号不一致
老师上课的讲义给出的公式是考虑了现金的流出流入，会更好理解，所以同学遇到这类题可以继续用老师上课讲的方法即可了，不需要太多考虑解析哦
NO.PZ2023081403000056 问题如下 Q. The information in Exhibit 1 is extractefrom Sweetfall Incorporates financistatements.Exhibit 1: Sweetfall Inc.The amount of cash Sweetfall Inpaito suppliers is: A.US5,700. B.US6,702. C.US7,826. A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= US7,264 – US01 – US,063= US5,700. lta inv = -501? 因为题目说crease 不是吗？ 然后formula 里 inv 是要被减， 那不应该是负负得正 变成+ 吗？同样的 account payable 是 + 因为未来才要给钱，那么为什么是减呢？
NO.PZ2023081403000056 问题如下 Q. The information in Exhibit 1 is extractefrom Sweetfall Incorporates financistatements.Exhibit 1: Sweetfall Inc.The amount of cash Sweetfall Inpaito suppliers is: A.US5,700. B.US6,702. C.US7,826. A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= US7,264 – US01 – US,063= US5,700. 提前给supplier付的钱？
NO.PZ2023081403000056 问题如下 Q. The information in Exhibit 1 is extractefrom Sweetfall Incorporates financistatements.Exhibit 1: Sweetfall Inc.The amount of cash Sweetfall Inpaito suppliers is: A.US5,700. B.US6,702. C.US7,826. A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= US7,264 – US01 – US,063= US5,700. 不加2500的preciation吗
