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王10 · 2023年12月11日

AP, AR, INV题目中提到的增加和减少,对应的前面的是用+还是-啊?

NO.PZ2023081403000052

问题如下:

Q. Purple Fleur S.A., a retailer of floral products, reported cost of goods sold for the year of USD75 million. Total assets increased by USD55 million, but inventory declined by USD6 million. Total liabilities increased by USD45 million, and accounts payable increased by USD2 million. The cash paid by the company to its suppliers is most likely closest to:

选项:

A.USD67 million. B.USD79 million. C.USD83 million.

解释:

A is correct. Cost of goods sold of USD75 million less the decrease in inventory of USD6 million equals purchases from suppliers of USD69 million. The increase in accounts payable of USD2 million means that the company paid USD67 million in cash (USD69 million minus USD2 million).

AP, AR, INV题目中提到的增加和减少,对应的前面的是用+还是-啊?

2 个答案

lynn_品职助教 · 2023年12月13日

嗨,努力学习的PZer你好:


你没有回答我的问题。 我知道本来前面是放正号还是负号。我的意思是 如果题目中提到AP Inv等有增加或者减少时候


哦,是这样的,cash flow里面的符号代表的是方向,而非正负,而题目中用语言表述的AP Inv等有增加或者减少这里的符号是正负,同学可以加一个括号,因此增加就是正的,减少就是负的,


举个栗子AP减少10,那么就是+(-10)


从意义的角度也可以理解的,因为是付给供应商的现金,那么应付账款的增加,就是欠供应商的钱增加了,实际支付的现金少了,所以,

CF to suppliers= +(-10)=-10

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

lynn_品职助教 · 2023年12月13日

嗨,从没放弃的小努力你好:


请看以下讲义截图——注意Δinventory和ΔAP都是有正负号区分的,计算的时候需要带入正负号。另外COGS属于现金流出所以要带负号

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加油吧,让我们一起遇见更好的自己!

王10 · 2023年12月13日

你没有回答我的问题。 我知道本来前面是放正号还是负号。我的意思是 如果题目中提到AP Inv等有增加或者减少时候

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