NO.PZ2018062004000099
问题如下:
Company A reported COGS of $50 million. During the year, inventory increased $8 million and accounts payable decreased $5 million. What’s the amount of cash paid to suppliers?
选项:
A.
$47 million.
B.
$53 million.
C.
$63 million.
解释:
C is correct.-Cash paid to suppliers= -COGS-△Inv+△AP= -50-8+(-5)= -63.Note that the negative sign only means cash outflows.
account payable decrease 5 million 是不是应付款下降了5 million,所以就可以减少支付5million 。为啥不是–50–8+5?